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    "concept": "ifrs-full:Equity",
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    "period": "2023-01-01T00:00:00",
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    "concept": "ifrs-full:Equity",
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    "period": "2023-01-01T00:00:00",
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  "fact-637": {
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    "concept": "ifrs-full:Equity",
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  "fact-1": {
   "value": "Note illustrativ<span class=\"_ _5f\"></span>e al Bilancio Consolidat<span class=\"_ _5f\"></span>o al 31 dicembre<span class=\"_ _1ec\"> </span>202<span class=\"ls0 ws0\">2<span class=\"_ _9\"></span> </span>Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>azioni<span class=\"_ _5f\"></span> generali<span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Orsero S.p.A<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">(la \u201cCapogruppo\u201d o la \u201cSociet\u00e0\u201d) insie<span class=\"_ _1\"></span>me alle societ\u00e0 da essa controllate (\u201cGruppo\u201d<span class=\"_ _1ec\"> </span></span></span>o \u201cGruppo Orsero\u201d) \u00e8 una societ\u00e0 <span class=\"ls10 ws64\">con azioni quotat<span class=\"_ _1\"></span>e al Mercato EURON<span class=\"_ _1\"></span>EXT STAR Milan dal 23<span class=\"_ _1ec\"> </span></span>dicem<span class=\"_ _3\"></span>bre 2019<span class=\"ls23 ws174\">. Orsero<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">S.p.A.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws175\">\u00e8 una societ\u00e0 con personalit<span class=\"_ _1\"></span>\u00e0 giuridica organ<span class=\"_ _1\"></span>izzat<span class=\"ls19 ws176\">a secondo<span class=\"_ _1ec\"> </span></span></span></span></span></span>l\u2019ordinamento giuridico della Repubblica Italiana. La sede della Capogruppo e, quindi, del<span class=\"_ _1ec\"> </span>Gruppo \u00e8 <span class=\"ls0 ws1e\">Via Vezza d\u2019Oglio 7<span class=\"ls23 ws27\">, </span><span class=\"ws0\">Mila<span class=\"_ _3\"></span>no<span class=\"ls23 ws27\">, </span>Italia</span><span class=\"ws0\"><span class=\"ls19 ws2d\">. Il Gruppo O<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>sero vanta una presenza consolidata, sia<span class=\"_ _1ec\"> </span></span></span></span>diret<span class=\"_ _1\"></span>tament<span class=\"_ _1\"></span>e che indir<span class=\"_ _1\"></span>ettament<span class=\"_ _1\"></span>e tramite<span class=\"_ _1\"></span> le propr<span class=\"ls19 wsaa\">ie cont<span class=\"_ _1\"></span>rollate e/o colleg<span class=\"_ _1\"></span>ate in Europa, <span class=\"_ _1\"></span>Messico<span class=\"_ _1ec\"> </span></span>ed Ameri<span class=\"_ _1\"></span>ca Latina, ma princ<span class=\"_ _1\"></span>ipalmente<span class=\"_ _1\"></span> opera in Europa. <span class=\"ls0 ws0\"> </span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _37\"></span><span class=\"ws24\">il capitale sociale della Societ\u00e0 \u00e8 pari ad euro 69.163.340,00 <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>ddiviso in n.<span class=\"ws0\"> </span></span></span>17.682<span class=\"_ _3\"></span>.500 az<span class=\"_ _3\"></span>ioni o<span class=\"_ _5f\"></span>rdinarie, <span class=\"_ _5f\"></span>prive di ind<span class=\"_ _5f\"></span>icazione d<span class=\"_ _5f\"></span>el <span class=\"ls0 ws16\">valore nominale.<span class=\"ws0\"> </span></span>L\u2019attivit\u00e0 del Gruppo \u00e8 incentrata sull\u2019im<span class=\"_ _3\"></span>portazione e distribuzione di prodotti ortofrutticoli,<span class=\"_ _3\"></span> individuando tre business units: Distribuzione, Shipping e Hold<span class=\"_ _3\"></span>ing &amp; Servizi.     <span class=\"ws0\"> </span>Forma e cont<span class=\"_ _3\"></span>enuto d<span class=\"_ _3\"></span>el bilancio<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _5f\"></span>to <span class=\"_ _1\"></span>e altre<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>info<span class=\"ls3 ws178\">rmazioni di caratt<span class=\"_ _1\"></span>ere<span class=\"_ _1ec\"> </span></span>generale<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>D<span class=\"ls2f wsd7\">ichia<span class=\"_ _3\"></span>razion<span class=\"_ _3\"></span>e di conform<span class=\"_ _3\"></span>it\u00e0 <span class=\"ls0 ws0\">a<span class=\"ls2d wsd4\">gli IFRS e</span> </span>cr<span class=\"_ _3\"></span>iteri di r<span class=\"_ _3\"></span>edazione<span class=\"ls0 ws0\"> </span></span>Il <span class=\"_ _d\"> </span><span class=\"ls11 ws23\">presente <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">Bilancio consolidato <span class=\"lsf wsea\">di Gru<span class=\"_ _1\"></span>ppo al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"_ _1\"></span></span></span></span> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22<span class=\"ls19 ws10c\">, redatto su<span class=\"_ _1\"></span>l presupposto della<span class=\"_ _1ec\"> </span></span>continuit\u00e0 aziendale della <span class=\"_ _3\"></span>Capogruppo e delle imprese con<span class=\"_ _3\"></span>trollate, <span class=\"ls19 ws55\">\u00e8 stato predisposto ai sensi<span class=\"_ _3\"></span> </span>degli<span class=\"_ _1\"></span> art. 2<span class=\"_ _1\"></span> e 3 del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wsa8\">Decret<span class=\"_ _5f\"></span>o Legislati<span class=\"_ _5f\"></span>vo n.38 del <span class=\"_ _5f\"></span>28/02/2005<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ed in conformit\u00e0 agli International<span class=\"_ _1ec\"> </span></span></span></span></span>Financial<span class=\"_ _1\"></span> Report<span class=\"_ _1\"></span>ing Standards<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>(<span class=\"ws10b\">IFRS), alle in<span class=\"_ _1\"></span>terpretazioni dell\u2019International Financial Reporting<span class=\"_ _1ec\"> </span></span></span>Interpretation Committee (IFRIC) e dello Standing In<span class=\"_ _3\"></span>terpretations Committee (SIC), om<span class=\"_ _5f\"></span>olog<span class=\"_ _1\"></span>ati dalla<span class=\"_ _1ec\"> </span>Commissione Europea <span class=\"lse ws23\">second<span class=\"_ _3\"></span>o la p<span class=\"_ _3\"></span>rocedura<span class=\"_ _3\"></span> previ<span class=\"_ _5f\"></span>sta dal Re<span class=\"_ _3\"></span>golam<span class=\"_ _5f\"></span>ento (CE) <span class=\"_ _3\"></span>1606/200<span class=\"_ _5f\"></span>2 emanato<span class=\"_ _5f\"></span> </span>d<span class=\"ws7b\">al Parlamento Europeo e dal Consiglio Europeo nel luglio 2002 ed in vi<span class=\"_ _3\"></span>gore alla data di bilancio,<span class=\"_ _1ec\"> </span></span>nonch\u00e9 ai preced<span class=\"_ _3\"></span>enti <span class=\"lsf ws17a\">Internat<span class=\"_ _1\"></span>ional Acc<span class=\"_ _1\"></span>ounting<span class=\"_ _1\"></span> Standar<span class=\"_ _1\"></span>d (IA<span class=\"_ _1\"></span>S)</span>. Nel prosieg<span class=\"_ _3\"></span>uo<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ws5c\">del Bilancio<span class=\"_ _1ec\"> </span></span></span>Consolidato, per semplicit\u00e0, l\u2019insieme di tutti i principi e d<span class=\"_ _3\"></span>elle in<span class=\"lse ws23\">terpre<span class=\"_ _3\"></span>tazioni<span class=\"_ _5f\"></span> \u00e8 defini<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o \u201cIF<span class=\"_ _3\"></span>RS\u201d.<span class=\"_ _1ec\"> </span></span><span class=\"lse ws23\"><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span> </span></span>Nel predisporre il presente <span class=\"_ _5f\"></span>docu<span class=\"_ _1\"></span>mento si \u00e8 tenuto <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto delle dispo<span class=\"_ _3\"></span>sizioni dell\u2019art. 9 del Decreto<span class=\"_ _1ec\"> </span>Legislativo n.38 del 28/02/2005, delle disposizioni del cod<span class=\"_ _5f\"></span>ic<span class=\"_ _1\"></span>e civile, delle Delibere Consob n.15519<span class=\"_ _1ec\"> </span>(\u201cDisposizioni in materia di schemi di bilancio da<span class=\"_ _3\"></span> emanare in attuazione dell\u2019art. 9, comma<span class=\"_ _3\"></span> 3, del<span class=\"_ _1ec\"> </span>Decreto Legislat<span class=\"_ _1\"></span>ivo n.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">38 del <span class=\"_ _5f\"></span>28/02/2005\u201d<span class=\"_ _3\"></span>) e n.<span class=\"_ _5f\"></span> 15520<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">(\u201cModificazioni ed integrazioni al regolamento<span class=\"_ _1ec\"> </span></span></span></span></span>recante<span class=\"_ _3\"></span> norme d<span class=\"_ _5f\"></span>i attuazion<span class=\"_ _3\"></span>e del De<span class=\"_ _3\"></span>creto Le<span class=\"_ _5f\"></span>gislativo <span class=\"_ _5f\"></span>n. 58/1998\u201d) en<span class=\"_ _5f\"></span>trambe de<span class=\"ls0 ws8f\">l 27 luglio 2006,<span class=\"_ _3\"></span> </span>nonch\u00e9<span class=\"_ _5f\"></span> della comu<span class=\"_ _5f\"></span>nicazio<span class=\"_ _3\"></span>ne Cons<span class=\"_ _3\"></span>ob <span class=\"_ _3\"></span>N.DEM/<span class=\"_ _5f\"></span>6064293 d<span class=\"_ _3\"></span>el 28 lu<span class=\"_ _5f\"></span>glio 20<span class=\"_ _3\"></span>06 (\u201cIn<span class=\"_ _5f\"></span>formativa<span class=\"_ _5f\"></span> societaria<span class=\"_ _5f\"></span> degli emittenti quotati e degli emittenti aventi strumenti<span class=\"_ _5f\"></span> f<span class=\"_ _1\"></span>inanziari diffusi tra il pubblico di cui a<span class=\"_ _3\"></span>ll\u2019art.<span class=\"_ _1ec\"> </span>116 de<span class=\"_ _1\"></span>l TUF\u201d)<span class=\"ls0 ws0\"> <span class=\"lse ws23\">e dall\u2019a<span class=\"_ _3\"></span>rt. 78 d<span class=\"_ _5f\"></span>el Reg<span class=\"lsf ws15\">olament<span class=\"_ _1\"></span>o Emitte<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\">. </span></span>Si precis<span class=\"_ _5f\"></span>a che, con<span class=\"_ _3\"></span> rife<span class=\"_ _5f\"></span>rimento<span class=\"_ _3\"></span> alla<span class=\"_ _3\"></span> Delibe<span class=\"_ _3\"></span>ra<span class=\"_ _1ec\"> </span></span></span>Consob n. 15519 del 27 luglio 2006 i<span class=\"_ _3\"></span>n merito agli schemi <span class=\"_ _3\"></span>di bilancio, sono stati inseriti specifici schemi<span class=\"_ _1ec\"> </span>supplementari della situazione patrimoniale<span class=\"ws0\">-</span>finanziaria, del conto econom<span class=\"_ _3\"></span>ico<span class=\"ls11 ws17b\">, del c<span class=\"ls2b wsbb\">onto<span class=\"_ _1ec\"> </span></span></span>economico complessiv<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">e del rend<span class=\"_ _5f\"></span>iconto <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>ario <span class=\"_ _5f\"></span>con evidenz<span class=\"_ _3\"></span>a dei<span class=\"_ _5f\"></span> rapporti<span class=\"_ _3\"></span> si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tivi con<span class=\"_ _1ec\"> </span></span></span>parti <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">correlate e<span class=\"ls0 ws0\"> <span class=\"ws58\">degli effetti degli oneri e<span class=\"_ _1\"></span> proventi non ricorrenti al fine di non compromett<span class=\"_ _1\"></span>ere la<span class=\"_ _1ec\"> </span></span></span></span>leggibilit\u00e0 complessiva degli schemi di bilancio.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span>Il<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>b<span class=\"ws44\">ilancio consolidato del Gruppo \u00e8 presen<span class=\"_ _1\"></span>tato in euro, valuta funzionale nelle<span class=\"_ _1\"></span> economie in cui il<span class=\"_ _1ec\"> </span></span></span>Gruppo opera pr<span class=\"_ _1\"></span>incipalmente<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> e<span class=\"_ _1\"></span> <span class=\"ws58\">g<span class=\"_ _1\"></span>li importi indicati nei <span class=\"_ _3\"></span>prospetti contabili consolidati e nelle note<span class=\"_ _1ec\"> </span></span></span>illustrative sono espressi in m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia di euro.<span class=\"ws0\"> </span>Il presente bil<span class=\"_ _5f\"></span>anc<span class=\"_ _1\"></span>io consolidato<span class=\"ws0\"> <span class=\"lse ws23\">vie<span class=\"_ _5f\"></span>ne comp<span class=\"_ _5f\"></span>arato con il<span class=\"_ _5f\"></span> </span></span>bilancio consolidato dell\u2019esercizio precedente redatto<span class=\"_ _5f\"></span> in<span class=\"_ _1\"></span> omogeneit\u00e0 di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>riteri ad eccezione d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span>quanto descritto nel paragrafo \u201cPrincipi contabili, emendamenti ed interpretazioni IFRS applicati<span class=\"_ _1ec\"> </span>a par<span class=\"ls0 ws44\">tire dal 1\u00b0 gennaio 20<span class=\"ws0\">22<span class=\"ls21 ws22\">\u201d. <span class=\"_ _1\"></span></span></span>Si precisa<span class=\"ls1b ws58\">,<span class=\"_ _1\"></span> inf<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i,<span class=\"_ _1\"></span></span><span class=\"ws0\"> </span>ch<span class=\"_ _1\"></span>e i principi contabili applicati so<span class=\"_ _3\"></span>no conformi a<span class=\"_ _1ec\"> </span></span>quelli adottati per la red<span class=\"_ _3\"></span>azione secondo gli IFRS della situazione pa<span class=\"_ _3\"></span>trimoniale<span class=\"ws0\">-finanziaria<span class=\"_ _1ec\"> </span></span>consol<span class=\"_ _5f\"></span>idata al 31 d<span class=\"_ _5f\"></span>icembre <span class=\"_ _3\"></span>20<span class=\"ls0 ws0\">21<span class=\"ls1c ws61\">, nonc<span class=\"ls19 ws22\">h<span class=\"_ _3\"></span>\u00e9 per il conto economico 20<span class=\"ls0 ws0\">21. <span class=\"ls10 ws20\">Per<span class=\"_ _1\"></span> quanto riguar<span class=\"_ _1\"></span>da la</span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls1c ws61\"><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"><span class=\"ff2\"> </span></span></span></span></span>comparabilit\u00e0 dei dati si segnala che <span class=\"ls18 ws69\">a partir<span class=\"_ _1\"></span>e dal 1\u00b0 ot<span class=\"_ _1\"></span>tob<span class=\"_ _1\"></span>re <span class=\"ws21\">20</span></span><span class=\"ws0\">2<span class=\"ls19 ws10c\">1 \u00e8 stata consolidata con il </span></span>metodo de<span class=\"_ _1\"></span>l patri<span class=\"_ _1\"></span>monio nett<span class=\"_ _1\"></span>o la socie<span class=\"_ _1\"></span>t\u00e0 Agricol<span class=\"_ _1\"></span>a Azzurra S.r<span class=\"_ _1\"></span>.l. e, <span class=\"ls19 ws97\">su scala minore e sempre con il </span>metodo de<span class=\"_ _1\"></span>l patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1\"></span> netto, a p<span class=\"_ _1\"></span>art<span class=\"ls1b ws2e\">ir<span class=\"_ _1\"></span>e <span class=\"_ _37\"></span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\">l <span class=\"_ _37\"></span><span class=\"lse ws71\">1\u00b0 gennai<span class=\"_ _3\"></span>o 2022<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 wsaa\">la societ\u00e0</span> <span class=\"_ _37\"></span><span class=\"ws52\">collegata Tirrenofruit S.r.l., </span></span></span></span></span>mentre risultano invece ininfluenti, in ambito<span class=\"_ _3\"></span> consolidato, la fusione a pa<span class=\"_ _3\"></span>rtire dal 1\u00b0 gennaio 2022<span class=\"_ _5f\"></span> di Monc<span class=\"_ _1\"></span>ada Frutt<span class=\"_ _1\"></span>a S.r.l.<span class=\"_ _1\"></span> in Fruttit<span class=\"_ _1\"></span>al S.r.l<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws8b\">e la fusione dal 1\u00b0<span class=\"_ _3\"></span> luglio 2022 di Fruttital Firenz<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> S.r.l. in Fruttital<span class=\"_ _5f\"></span> </span></span>S.r.l., nel quadro della razionalizzazione e<span class=\"_ _3\"></span> semplificazione della struttura operativa <span class=\"_ _5f\"></span>del <span class=\"ls17 ws128\">Gru<span class=\"_ _1\"></span>ppo sul </span>territorio italiano<span class=\"ws0\">.  </span>Il Bilancio consolidat<span class=\"_ _1\"></span>o \u00e8 stato redatto secondo il princ<span class=\"_ _1\"></span>ipio generale del costo storico, ad ecce<span class=\"_ _1\"></span>zione delle attivit\u00e0 finanziarie, degli s<span class=\"_ _3\"></span>trumenti derivati e delle <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>imanenze di magazzino co<span class=\"_ _5f\"></span>st<span class=\"_ _1\"></span>ituite da frutti<span class=\"_ _3\"></span> in corso di maturazione sulla pianta che sono v<span class=\"_ _1\"></span>alutati al <span class=\"ff8 lse ws69\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls11 ws23\">. <span class=\"_ _d\"> </span><span class=\"ls0 ws40\">Si segnala, inoltre, che la </span></span></span>redazione <span class=\"_ _37\"></span><span class=\"ls0 ws75\">del bilancio consolidato da p<span class=\"_ _3\"></span>arte degli amministrator<span class=\"_ _1\"></span>i in continuit\u00e0 aziendale ai <span class=\"_ _3\"></span>sensi </span>dei paragrafi 25 e 26 del Princ<span class=\"_ _1\"></span>ipio IAS 1 \u00e8 legata al forte posizionamento competit<span class=\"_ _1\"></span>ivo, all\u2019elevata redditivit\u00e0 ed alla solidit\u00e0 della struttura patrimoniale e <span class=\"_ _3\"></span>finanzia<span class=\"ls10 ws20\">ria r<span class=\"_ _1\"></span>aggiunta.</span><span class=\"ws0\"> </span>Si segnal<span class=\"_ _1\"></span>a che <span class=\"ls0 ws28\">gli IFRS sono stati applicati coerentemente con le in<span class=\"_ _1\"></span>dicazioni fornite nel \u201cFramework<span class=\"_ _5f\"></span> </span>for th<span class=\"_ _5f\"></span>e prepara<span class=\"_ _3\"></span>tion a<span class=\"_ _5f\"></span>nd pre<span class=\"_ _3\"></span>sentatio<span class=\"_ _3\"></span>n of<span class=\"_ _5f\"></span> financial<span class=\"_ _5f\"></span> state<span class=\"_ _3\"></span>ments\u201d<span class=\"_ _5f\"></span> e non si<span class=\"_ _5f\"></span> sono veri<span class=\"_ _5f\"></span>ficate cri<span class=\"_ _5f\"></span>ticit\u00e0 <span class=\"_ _5f\"></span>che abbi<span class=\"_ _3\"></span>ano rich<span class=\"_ _3\"></span>iesto<span class=\"_ _5f\"></span> il ricorso<span class=\"_ _3\"></span> a d<span class=\"_ _5f\"></span>ero<span class=\"ls10 ws20\">gh<span class=\"_ _1\"></span>e ai sensi dello IAS 1, par<span class=\"_ _1\"></span>agraf<span class=\"_ _1\"></span>o 19. <span class=\"ls0 ws0\"> </span></span>Le attivit\u00e0 e passivit\u00e0 sono esposte <span class=\"ls11 ws0\">separatamente e s<span class=\"_ _3\"></span>enza ef<span class=\"_ _3\"></span>fettuare <span class=\"_ _3\"></span>compensazi<span class=\"_ _3\"></span>oni.<span class=\"ls0\"> </span></span>Il Consiglio di Amm<span class=\"_ _3\"></span>inistrazione del <span class=\"ws0\">14 <span class=\"_ _3f\"> </span><span class=\"ls2b ws17d\">ma<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>o 20<span class=\"_ _1\"></span></span>23 <span class=\"_ _3f\"> </span><span class=\"ls10 ws116\">della soc<span class=\"_ _1\"></span>iet\u00e0 Capogrupp<span class=\"_ _1\"></span>o ha approvato il </span></span>progetto di bilancio separato ed il consolidato di Orsero S.p.A.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">e ha autor<span class=\"_ _1\"></span>izzato la pubblicaz<span class=\"_ _1\"></span>ione.</span> </span>Per la redazione del bilancio consolidato sono stati u<span class=\"_ _3\"></span>tilizzati i bilanci al 31 dicembre 20<span class=\"ws0\">22 <span class=\"_ _40\"></span>della </span>Capogruppo Orser<span class=\"_ _1\"></span>o S.p.A. e delle societ\u00e0 contr<span class=\"_ _1\"></span>ollate<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span><span class=\"ws4a\">collegate ricomprese nell\u2019area di </span></span>consolidamento, pi\u00f9 avanti dettagliata ed approvati d<span class=\"_ _3\"></span>ai rispettivi Consigli e/o Organi Direttivi<span class=\"ws0\">. <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">I<span class=\"_ _1\"></span>l </span></span>Bilancio Consolidato al 31 dicembre 20<span class=\"ws0\">22 <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">\u00e8<span class=\"_ _1\"></span> stato sottoposto</span> <span class=\"_ _1\"></span></span>a rev<span class=\"_ _1\"></span>isione contabile da parte della socie<span class=\"_ _1\"></span>t\u00e0 KPMG <span class=\"ls11 ws23\">S.p.A.<span class=\"ls0 ws0\">. </span></span>C<span class=\"ls2f wsd7\">ontenut<span class=\"_ _3\"></span>o e forma<span class=\"_ _3\"></span> del bilan<span class=\"_ _5f\"></span>cio consolidato<span class=\"ls0 ws0\"> </span></span>Il Bilancio consolidat<span class=\"_ _1\"></span>o \u00e8 costituito da<span class=\"ls0 ws0\">l<span class=\"ws44\">la situazione patrimoniale</span>-<span class=\"ws44\">finanziaria, dal conto economico, </span></span>dal conto econ<span class=\"_ _1\"></span>omico complessivo, dal rendicont<span class=\"_ _1\"></span>o finanziario, dal prospett<span class=\"_ _1\"></span>o d<span class=\"ls0 ws0\">i <span class=\"_ _d\"> </span><span class=\"ls10 ws16\">variaz<span class=\"_ _1\"></span>ion</span>e <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>l </span></span>patrimonio netto e dalle presenti note illustrative, <span class=\"_ _5f\"></span>applicando quanto pr<span class=\"_ _1\"></span>evisto dallo IAS 1 \u201cPresentazione del bilancio\u201d. Il Gruppo ha adottato i seguenti schemi di bilancio<span class=\"ws0\"> <span class=\"ls19 ws2b\">consolida<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\">: </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws17e\">prospett<span class=\"_ _1\"></span>o della situazion<span class=\"_ _5f\"></span>e pat<span class=\"_ _1\"></span>rimoniale<span class=\"ws0\">-finanziaria <span class=\"_ _b8\"> </span><span class=\"ls19 ws2b\">consolidata <span class=\"_ _e1\"> </span><span class=\"ls23 ws17f\">ch<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>vede</span></span> <span class=\"_ _b8\"> </span>la </span></span></span>suddivisione in attivit\u00e0, passivit\u00e0 e patrimonio ne<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>to nonch\u00e9<span class=\"ws0\"> <span class=\"_ _37\"></span></span>la distinzione delle attivit\u00e0 e delle passi<span class=\"lse ws23\">vit\u00e0 in <span class=\"_ _5f\"></span>correnti e <span class=\"_ _5f\"></span>non correnti<span class=\"_ _3\"></span>;<span class=\"ls0 ws0\">  </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws130\">prospet<span class=\"_ _1\"></span>to di conto economico</span><span class=\"ff1\"> <span class=\"_ _69\"> </span><span class=\"ls19 ws2b\">consolidat<span class=\"_ _1\"></span>o</span> <span class=\"_ _69\"> </span><span class=\"ws10b\">i cui costi sono presentati utilizzando la </span></span></span>classificazione per \u201cdestinazione\u201d<span class=\"ls16 ws180\">, str<span class=\"_ _5f\"></span>uttura ri<span class=\"_ _5f\"></span>tenuta <span class=\"_ _5f\"></span>pi\u00f9 rapp<span class=\"_ _5f\"></span>resentati<span class=\"_ _5f\"></span>va risp<span class=\"_ _3\"></span>ett<span class=\"_ _5f\"></span>o alla </span>presentaz<span class=\"_ _1\"></span>ione per natu<span class=\"_ _1\"></span>ra;<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws9d\">cont<span class=\"_ _1\"></span>o economico</span><span class=\"ff1\"> <span class=\"ls19 ws2b\">complessivo <span class=\"_ _5f\"></span>con<span class=\"_ _1\"></span>solidato<span class=\"ws9d\">, che espone le voci di ricavo e<span class=\"_ _1\"></span> costo che non<span class=\"ls0 ws0\"> </span></span></span></span></span>sono rilevate nel<span class=\"ls0 ws16\">l\u2019utile (perdita) del periodo<span class=\"ws0\"> <span class=\"lse ws23\">come ri<span class=\"_ _5f\"></span>chiesto<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">o consentito dai principi IFRS;</span> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws23\">rendicon<span class=\"_ _3\"></span>to fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>rio <span class=\"ls2b wsbb\">conso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"ls19 ws22\">present<span class=\"_ _1\"></span>ato ut<span class=\"ls0 ws16\">ilizzando il \u201cmetodo indire<span class=\"_ _3\"></span>tto\u201d;<span class=\"ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws10c\">prospet<span class=\"_ _1\"></span>to di variazione del patrimonio n<span class=\"_ _1\"></span>etto <span class=\"ws2b\">consolidato <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">che espone t<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tti i m<span class=\"ls19 ws2b\">ovi<span class=\"ls1b ws2e\">men<span class=\"_ _1\"></span>ti </span></span></span></span></span></span>avvenu<span class=\"_ _3\"></span>ti nel cors<span class=\"_ _3\"></span>o del<span class=\"ls0 ws0\">l\u2019esercizio <span class=\"ls11\">in esam<span class=\"_ _5f\"></span>e.<span class=\"ls0\"> </span></span></span>La scelta di tali prospetti permette di rappresentare in <span class=\"lsf ws1f\">modo <span class=\"_ _d\"> </span><span class=\"ls11 ws46\">v<span class=\"_ _1\"></span>eritiero, <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrett<span class=\"_ _5f\"></span>o, attendibile e </span></span>maggiormente significativo la situazione patrimoniale, economica e fi<span class=\"_ _3\"></span>nanziaria del Gruppo.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">La </span></span>forma s<span class=\"_ _5f\"></span>celta \u00e8,<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">infatti, conforme alle modalit\u00e0 di reporting interno e di gestione.</span> <span class=\"_ _1\"></span><span class=\"ws44\">Si ricorda, inoltre </span></span>che la Consob con la <span class=\"ls0 ws0\">D<span class=\"ws1e\">elibera n. 15519 del 27 lu<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>lio 2006 ha richiesto che n<span class=\"_ _3\"></span>ei prospetti contabili di </span></span>bilancio vengano evidenziate, qualora di importo sig<span class=\"_ _3\"></span>nificativo, sottovoci aggiuntive a quelle gi\u00e0 specificatamente richieste dallo<span class=\"_ _3\"></span> IAS 1 e negli a<span class=\"_ _3\"></span>ltri principi i<span class=\"_ _3\"></span>nternazionali al fine <span class=\"_ _5f\"></span>di eviden<span class=\"_ _1\"></span>ziare distintamente dalle voci di riferimento l\u2019ammontare delle posizioni e delle transazioni con parti correlate, nonch\u00e9 relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span><span class=\"ls0 ws58\">amente al conto economico, i componenti positiv<span class=\"_ _1\"></span>i o negativi di reddito </span>derivanti da operazioni non ri<span class=\"_ _3\"></span>correnti o inusuali. Ta<span class=\"_ _3\"></span>li informazioni richieste sono<span class=\"_ _5f\"></span> st<span class=\"_ _1\"></span>ate inserite<span class=\"_ _5f\"></span> all\u2019interno <span class=\"_ _40\"></span><span class=\"ws47\">delle Note 26 <span class=\"_ _1\"></span>e 34 e nell\u2019Allegato 2</span> <span class=\"_ _40\"></span>\u201c<span class=\"ws7d\">Schemi di bilancio esposti in ba<span class=\"_ _5f\"></span>se alla Delibera </span>15519/<span class=\"_ _3\"></span>2006\u201d.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ff2\"><span class=\"ff1\"> </span></span></span>Principi di consoli<span class=\"_ _5f\"></span>damento<span class=\"ls0 ws0\"> ed </span><span class=\"ws11\">area di<span class=\"_ _5f\"></span> consolidamen<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\"> </span></span>Il presente bilancio consolidato comprende,<span class=\"_ _1\"></span> oltre al bilancio della Capogruppo, <span class=\"ls19 wsb5\">il consolidamento<span class=\"_ _1ec\"> </span></span>integrale dei bilanci delle Societ\u00e0 sulle quali la s<span class=\"_ _3\"></span>tessa esercita il<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls19 ws2b\">controllo</span> <span class=\"_ _44\"> </span><span class=\"lsf ws181\">dirett<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span> o<span class=\"_ _1ec\"> </span></span></span>indir<span class=\"_ _1\"></span>ettamen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span><span class=\"ws92\">All\u2019interno d<span class=\"_ _3\"></span>el Gruppo vi sono, inol<span class=\"_ _3\"></span>tre, partecipazioni in<span class=\"_ _3\"></span> societ\u00e0 collegate ed<span class=\"_ _5f\"></span> in<span class=\"_ _1ec\"> </span></span></span>altre imprese<span class=\"ls11 wsce\">, tutte iscritte n<span class=\"_ _5f\"></span>ell<span class=\"ls16 ws182\">e attivi<span class=\"_ _5f\"></span>t\u00e0 non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">. <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">Tali part<span class=\"_ _1\"></span>ecipazioni sono iscritt<span class=\"_ _1\"></span>e o con il metodo<span class=\"_ _1ec\"> </span></span></span></span></span>del patrimonio net<span class=\"_ _1\"></span>to ovvero al costo di acquist<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">/</span>sottoscrizione, c<span class=\"_ _1\"></span>omprensivo degli eventu<span class=\"_ _1\"></span>ali costi<span class=\"_ _1ec\"> </span>accessori.<span class=\"ls0 ws0\"> </span>Societ\u00e0 con<span class=\"_ _5f\"></span>trollate e cri<span class=\"_ _3\"></span>teri di con<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>olida<span class=\"_ _3\"></span>mento<span class=\"ls0 ws0\"> </span>Le societ\u00e0 controllate vengono consolid<span class=\"_ _3\"></span>ate a partire dalla data in cui il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontrollo \u00e8 stato<span class=\"_ _1ec\"> </span>eff<span class=\"_ _1\"></span>ettivame<span class=\"_ _1\"></span>nte otten<span class=\"_ _1\"></span>uto dal <span class=\"ls19 ws9b\">Gru<span class=\"_ _1\"></span>ppo e cessano di essere consolidate dalla data in cui il controllo<span class=\"_ _1ec\"> </span></span>\u00e8 trasferito al di fuori del Gr<span class=\"_ _3\"></span>uppo. Il controllo sulle societ\u00e0 controllate sussiste, come definito dal<span class=\"_ _1ec\"> </span>principio I<span class=\"_ _1\"></span>FRS 10, qu<span class=\"_ _1\"></span>ando la Capogruppo \u00e8<span class=\"_ _1\"></span> espost<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws52\">a rendimenti v<span class=\"_ _1\"></span>ariabili, o detiene diritti su tali<span class=\"_ _1ec\"> </span></span></span>rendimenti, deriv<span class=\"_ _1\"></span>anti dal proprio rapporto con le stesse e allo stesso tempo ha la capacit<span class=\"_ _1\"></span>\u00e0 di<span class=\"_ _1ec\"> </span>incidere su tali rendimenti esercitando il proprio potere su tali ent<span class=\"_ _1\"></span>it\u00e0<span class=\"ls19 ws2c\">; ci\u00f2 si traduce soprattutto nel<span class=\"_ _1ec\"> </span></span>disporre della maggioranza dei voti esercitabili ed ottenendo un\u2019influenza d<span class=\"_ _3\"></span>ominante<span class=\"_ _1ec\"> </span>nell\u2019assemblea ordinaria<span class=\"ls19 ws49\">. L\u2019esistenza del controllo \u00e8 verificata ogni volta che fa<span class=\"_ _3\"></span>tti e/o circostanze<span class=\"_ _1ec\"> </span></span>indichino una variazione in uno dei suddet<span class=\"_ _1\"></span>ti elementi qualificanti il controllo. Le<span class=\"_ _1\"></span> situazioni <span class=\"ws0\">contabili<span class=\"_ _1ec\"> </span></span>oggetto di consolidamento sono redatte al 31 dicembre, ovvero alla<span class=\"_ _3\"></span> data di riferimento della<span class=\"_ _1ec\"> </span>situazione <span class=\"_ _3\"></span>contabile co<span class=\"_ _3\"></span>nsolidata<span class=\"_ _3\"></span>, e sono general<span class=\"_ _3\"></span>mente quelle a<span class=\"_ _5f\"></span>ppositamente pr<span class=\"_ _3\"></span>edispos<span class=\"_ _3\"></span>te ed<span class=\"_ _1ec\"> </span>approvate dai Consigli di Amministrazione delle singole societ\u00e0<span class=\"ls11 ws8d\">, op<span class=\"_ _3\"></span>portunam<span class=\"_ _3\"></span>ente rettifica<span class=\"_ _5f\"></span>te, ove<span class=\"_ _1ec\"> </span></span>necessario, per uniformarle ai principi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>abili della Capogruppo e r<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nderle coerenti con i pri<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cipi<span class=\"_ _1ec\"> </span>contabili internazionali IAS/IFRS.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 wsaa\">Ve<span class=\"_ _1\"></span>ngono escluse dal consolidam<span class=\"_ _3\"></span>ento con il metodo integrale le<span class=\"_ _1ec\"> </span></span></span>controllate inattive, quelle per le quali il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento, per specifica dinamica delle stesse non<span class=\"_ _3\"></span> produce effetti rilevanti e quelle costituenti immobilizzazioni poco significative, sia s<span class=\"_ _3\"></span>otto il profilo<span class=\"_ _1ec\"> </span>dell\u2019investimento che dei relativi valori patrimoniali ed economici. Ques<span class=\"ls19 ws93\">te imprese sono valu<span class=\"_ _1\"></span>tate<span class=\"_ _1ec\"> </span></span>con i criteri applicati per le partecipazioni in altre imprese.<span class=\"ws0\"> </span>Le partecipazioni in imprese controllate sono state dettagliate nel paragrafo \u201cEl<span class=\"_ _3\"></span>enco delle Societ\u00e0<span class=\"ws0\"> </span>consolidate integralmente<span class=\"ws0\">\u201d <span class=\"_ _43\"> </span></span>mentre le eventuali variazioni delle quo<span class=\"ls10 wsb3\">te partecipat<span class=\"_ _1\"></span>ive sono state<span class=\"_ _1ec\"> </span></span>illustrate nel paragrafo \u201cVariazioni d<span class=\"_ _3\"></span>ell\u2019a<span class=\"ff8\">rea di consolidamento intervenute <span class=\"_ _3\"></span>nel corso dell\u2019esercizio<span class=\"_ _1ec\"> </span></span>e successivam<span class=\"_ _3\"></span>ente\u201d.<span class=\"ls0\"> <span class=\"ff1 ws16\">Il metodo d<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsolidamento utilizzato \u00e8 quello integrale<span class=\"ls11 ws0\">. I criteri ad<span class=\"_ _5f\"></span>ott<span class=\"_ _1\"></span>ati per<span class=\"_ _5f\"></span> </span></span></span>il consolidamento integr<span class=\"ls19 ws2d\">ale sono</span><span class=\"ws0\"> <span class=\"ls19 ws22\">di segu<span class=\"_ _1\"></span>ito esposti.</span> </span>L<span class=\"ls19 wsc8\">e attivit\u00e0 e le passivit\u00e0, gli oneri e proventi delle entit\u00e0 consolidate integralmente sono assunti<span class=\"_ _1ec\"> </span></span>linea per linea, attribuendo ai terzi, ove applicabile la quota di patrimonio netto e del<span class=\"ws0\">l\u2019utile/perdita<span class=\"_ _1ec\"> </span></span>dell\u2019esercizio di lor<span class=\"ls11 ws184\">o spe<span class=\"_ _3\"></span>ttanza; tali<span class=\"_ _5f\"></span> quote sono evi<span class=\"_ _5f\"></span>denziate separatam<span class=\"_ _3\"></span>ente nell<span class=\"_ _3\"></span>\u2019ambi<span class=\"_ _3\"></span>to del<span class=\"_ _1ec\"> </span></span>patrimonio netto <span class=\"ls1c ws185\">(in \u201cPa<span class=\"ls0 ws28\">rtecipa<span class=\"_ _3\"></span>zioni di <span class=\"ls23 ws27\">ter<span class=\"_ _1\"></span>zi<span class=\"ls24 ws41\">\u201d) <span class=\"ls11 ws9e\">e del<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto<span class=\"_ _5f\"></span> economico<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>(\u201cutile/<span class=\"ls2b wsbb\">pe<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>a</span> <span class=\"_ _5f\"></span><span class=\"ws28\">att<span class=\"_ _1\"></span>ribuibile alle<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>partecipazioni di <span class=\"ls23 ws27\">t<span class=\"_ _1\"></span>erzi<span class=\"_ _1\"></span><span class=\"ls21 ws22\">\u201d). <span class=\"_ _40\"></span></span></span><span class=\"ws0\"></span><span class=\"ws0\">I</span>l valore cont<span class=\"_ _1\"></span>abile delle partecipazioni detenute dalla controllante e/o<span class=\"_ _1ec\"> </span>dalle altre societ\u00e0 del Gruppo viene eliminato a fronte della corrispondente frazione di patrimonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o delle Soc<span class=\"_ _1\"></span>iet\u00e0 partec<span class=\"_ _1\"></span>ipate<span class=\"_ _1\"></span>, assumen<span class=\"_ _1\"></span>done <span class=\"ls0 ws0\">a<span class=\"ws4a\">i singoli elementi dell\u2019attivo e del p<span class=\"ls19 ws2b\">assivo<span class=\"_ _1ec\"> </span></span></span></span>patrimoniale il valore corrente alla data di acquisizione del controllo.<span class=\"ws0\">  <span class=\"lse ws7a\">L\u2019e<span class=\"_ _5f\"></span>ventual<span class=\"_ _3\"></span>e diffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span>positiva tra il valore di carico delle partecipazioni consolidate ed il corrispondente patrimonio netto<span class=\"_ _1ec\"> </span>contabile<span class=\"lse ws2a\">, rettifica<span class=\"_ _5f\"></span>to <span class=\"_ _1\"></span>per te<span class=\"_ _5f\"></span>ner conto del valo<span class=\"_ _5f\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">cor<span class=\"_ _1\"></span>rente alla data di acquisizione delle attivit\u00e0 e<span class=\"_ _1ec\"> </span></span></span></span>delle passivit\u00e0,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene attribuita alla<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">voce <span class=\"_ _1\"></span>dell\u2019attivo \u201c<span class=\"ws0\">A<span class=\"lse ws29\">vvia<span class=\"_ _3\"></span>mento\u201d<span class=\"_ _5f\"></span>, qualora inv<span class=\"_ _5f\"></span>ece detta d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>sia nega<span class=\"_ _5f\"></span>tiva essa viene<span class=\"_ _3\"></span> ril<span class=\"_ _5f\"></span>evata a conto e<span class=\"_ _5f\"></span>conomico<span class=\"_ _5f\"></span>, come previsto<span class=\"_ _5f\"></span> dall\u2019IF<span class=\"_ _5f\"></span>RS 3.<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span></span>La differenz<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span>residu<span class=\"_ _1\"></span>a <span class=\"ls0 ws16\">viene rilevata in modo che il bilancio consolidato presenti:</span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws4b\">il Capitale sociale, la R<span class=\"_ _1\"></span>iserva legale ed il Sovrapprezzo azioni, ove esistente, della<span class=\"_ _1ec\"> </span></span></span>C<span class=\"ls17 ws3\">apogruppo</span>;<span class=\"_ _1ec\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws98\">le altre Ri<span class=\"_ _3\"></span>serve s<span class=\"_ _5f\"></span>pecifiche<span class=\"_ _3\"></span> (i.<span class=\"_ _5f\"></span>e. Riserva<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>pe<span class=\"_ _5f\"></span>r differenz<span class=\"_ _3\"></span>e <span class=\"lsf ws1f\">di <span class=\"_ _37\"></span><span class=\"ls10 ws187\">cambio alla </span></span>conversione<span class=\"_ _5f\"></span>, Riserva<span class=\"ls0 ws0\"> </span></span></span>d<span class=\"ws112\">elle rivalutazioni dei</span> <span class=\"_ _45\"> </span><span class=\"ws112\">piani a benefici definiti, ecc..) sempre a livello di b<span class=\"_ _3\"></span>ilancio<span class=\"_ _1ec\"> </span></span>consolidato;<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">gli utili e/<span class=\"_ _1\"></span>o perdite a nuo<span class=\"_ _3\"></span>vo, rappresentanti le riserve di utili e perdite indivise delle societ\u00e0<span class=\"_ _1ec\"> </span></span></span>partecipate, m<span class=\"_ _3\"></span>odifica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ove del ca<span class=\"_ _3\"></span>so, per ri<span class=\"_ _5f\"></span>flettere le re<span class=\"ls0 ws16\">ttifiche di consolid<span class=\"_ _3\"></span>amento.<span class=\"ff2 ws0\"> <span class=\"_ _0\"> </span></span></span>Gli utili o perdite de<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivanti dalla cessione<span class=\"_ _3\"></span> di quote di p<span class=\"_ _5f\"></span>art<span class=\"_ _1\"></span>ecipazione in so<span class=\"_ _3\"></span>ciet\u00e0 consolidate sono imp<span class=\"_ _3\"></span>utati a<span class=\"_ _5f\"></span> patrim<span class=\"_ _5f\"></span>onio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"ws44\">attribu<span class=\"_ _1\"></span>ibile ai soci d<span class=\"_ _3\"></span>ella controllante<span class=\"ws0\"> <span class=\"ls19 ws2c\">come t<span class=\"_ _1\"></span>ransazioni con gli <span class=\"_ _1\"></span>azionisti </span></span></span></span>per l\u2019a<span class=\"_ _5f\"></span>mmontare co<span class=\"_ _5f\"></span>rrisponden<span class=\"_ _3\"></span>te al<span class=\"_ _3\"></span>la di<span class=\"_ _3\"></span>fferenza<span class=\"_ _5f\"></span> tra il pr<span class=\"_ _3\"></span>ezzo<span class=\"_ _5f\"></span> di vendita e<span class=\"_ _5f\"></span> la corrisp<span class=\"_ _5f\"></span>ondente <span class=\"_ _3\"></span>frazion<span class=\"_ _3\"></span>e del patrimonio netto consolidato ceduta. Nel caso in cui la cessione determini la perdita di controllo e quindi il deconsolidamento della partecipazione,<span class=\"_ _1\"></span> la differenza tra il prezzo di vendita e la corrispondente fraz<span class=\"_ _1\"></span>ione del patrimonio netto consolidato ce<span class=\"_ _1\"></span>duta \u00e8 rilevata come utile o perdita a cont<span class=\"_ _1\"></span>o economico.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">Le transazioni ed i saldi infragruppo, inclusi eventuali utili</span> <span class=\"_ _1\"></span><span class=\"ws58\">non realizzati verso </span></span>terzi derivanti da rapporti intrattenuti con societ\u00e0 del Gruppo, sono eliminati al netto del relativo effetto fiscale se significativo. Le perdi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e non realizzate <span class=\"_ _3\"></span>non sono eliminate, qualora la t<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ansazione fornisca<span class=\"_ _5f\"></span> evidenza d<span class=\"_ _5f\"></span>i una ridu<span class=\"ls0 ws16\">zione di valore dell\u2019attivit\u00e0 trasferita. Si segnala, pertanto, che con <span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a </span></span>proced<span class=\"_ _3\"></span>ura di<span class=\"ls0 ws0\"> <span class=\"ws87\">consolidamento sono eliminati i rapporti di credito e di debito esistenti alla d<span class=\"_ _3\"></span>ata di </span></span>chiusura del bilancio fra le societ\u00e0 consolidate, i pr<span class=\"_ _1\"></span>oventi ed oneri derivanti dalle operazioni effettuate tra le societ\u00e0 d<span class=\"_ _5f\"></span>el Gru<span class=\"_ _1\"></span>ppo consolidate co<span class=\"_ _5f\"></span>n il metodo integrale<span class=\"ls23 ws27\">;  vengon<span class=\"_ _1\"></span>o</span><span class=\"ws0\">  <span class=\"ls16 ws12a\">s<span class=\"_ _5f\"></span>torna<span class=\"_ _3\"></span>ti i<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>dividendi ricevuti da societ\u00e0 consolidate con<span class=\"_ _5f\"></span> i<span class=\"ws0\">l <span class=\"ls23 ws27\">meto<span class=\"_ _1\"></span>d</span>o integrale <span class=\"_ _5f\"></span><span class=\"ws8b\">e le svalutazioni di partecipazioni </span></span>contabilizzate nei bilanci di <span class=\"_ _5f\"></span>periodo. Nell\u2019ambito delle elisioni dei saldi infragruppo so<span class=\"_ _3\"></span>pra descritti, rientrano a<span class=\"_ _5f\"></span>nche <span class=\"ls0 ws75\">eventuali addebiti o accrediti delle societ\u00e0 controllate consolidate italiane nei </span>confronti della soc<span class=\"_ _1\"></span>iet\u00e0 Capogruppo per quanto r<span class=\"_ _1\"></span>iguarda<span class=\"_ _3\"></span> l\u2019Imposta sul R<span class=\"_ _1\"></span>eddito delle Societ\u00e0 (Ires)<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Si sottolinea che la Capogruppo, congiuntamente a <span class=\"ls0 ws0\">t<span class=\"_ _3\"></span><span class=\"ls11 ws54\">utte le <span class=\"_ _3\"></span>controllat<span class=\"_ _5f\"></span>e italiane, <span class=\"_ _3\"></span>ad eccezio<span class=\"_ _3\"></span>ne </span></span>della socie<span class=\"_ _1\"></span>t\u00e0 armat<span class=\"_ _1\"></span>oriale che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage tax\u201d,<span class=\"_ _1\"></span> aderisco<span class=\"_ _1\"></span>no al sistema del \u201cconsolidato fiscale\u201d post<span class=\"_ _1\"></span>o in capo a Orsero ai sensi degli artt. 117 e s<span class=\"ls11 wsa0\">egg. del<span class=\"_ _3\"></span> T.U.I.<span class=\"_ _5f\"></span>R. ed analogo </span>sistema \u00e8 stato attivato in Fra<span class=\"_ _3\"></span>ncia relativamente alla societ\u00e0 AZ France e l<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> sue controllate Postifruit e Fru<span class=\"_ _3\"></span>ttica.<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"wsac\">Il Bilancio Conso<span class=\"_ _5f\"></span>lidato di Orsero \u00e8 redatto in euro, in q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>anto rappresenta la valuta<span class=\"_ _5f\"></span> </span></span>funzionale della Capogrup<span class=\"ls19 wsb5\">po Orsero e<span class=\"_ _1\"></span> di tutte le soc<span class=\"_ _1\"></span>iet\u00e0 incluse ne<span class=\"_ _1\"></span>ll\u2019area di consolidamento, f<span class=\"_ _1\"></span>atta </span>eccezi<span class=\"_ _3\"></span>one pe<span class=\"_ _5f\"></span>r:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws20\">la soc<span class=\"_ _1\"></span>iet\u00e0 arge<span class=\"_ _1\"></span>ntina Rost Fruit<span class=\"_ _1\"></span> S.A.; </span><span class=\"ff1\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">le societ\u00e0 costaricensi Simbarica S.r.l. e <span class=\"lse ws14\">Orsero<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws13\">Costa Rica S.r.l.;<span class=\"_ _5f\"></span> <span class=\"ls0 ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">la societ\u00e0 colombiana Simbacol S.A.S.;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws20\">la soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"ls0 ws16\">cilena Hermanos Fern\u00e1ndez Chile S.A.<span class=\"ws0\">; </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls11 ws110\">le societ\u00e0 messicane Co<span class=\"_ _5f\"></span>mercializadora d<span class=\"_ _3\"></span>e Frutas Acapulco S.A<span class=\"_ _5f\"></span>.C.V. e Productores </span></span>Aguacate Jalisco S.A.C.V.<span class=\"ws0\"> </span>I bilanci individuali di ciascuna societ<span class=\"_ _1\"></span>\u00e0 appartenente al Gruppo vengono preparati nella valuta dell\u2019am<span class=\"_ _5f\"></span>biente ec<span class=\"ls19 ws10c\">on<span class=\"_ _1\"></span>omico primario in cui essa opera (valuta funzionale).<span class=\"_ _1\"></span> La conversione delle </span>poste di stato patrimoniale dei bilanci espressi in moneta diversa dall\u2019euro \u00e8 effettuata ap<span class=\"_ _3\"></span>plicando i cambi correnti a fine esercizio. Le <span class=\"_ _3\"></span>poste di conto economico sono invece con<span class=\"ls10 ws187\">vertite ai c<span class=\"_ _1\"></span>ambi </span>medi dell\u2019esercizio. Le differenze cambio<span class=\"_ _3\"></span> di conversione <span class=\"_ _3\"></span>risultanti dal raffronto tra il pa<span class=\"_ _3\"></span>trimonio netto iniziale convertito ai <span class=\"_ _5f\"></span>cambi correnti ed il medesimo convertito ai<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>ambi storici, sono impu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate alla voce di patrimonio n<span class=\"_ _3\"></span>etto \u201cRiserv<span class=\"ls2a ws3e\">a </span>per differenze<span class=\"_ _3\"></span> di cambio alla<span class=\"_ _3\"></span> conversione<span class=\"ls23 ws27\">\u201d. <span class=\"ls19 ws2d\">I tassi di cambio </span></span>utilizzati per la conversione in euro dei bilanci delle soci<span class=\"_ _3\"></span>et\u00e0 controllate estere, predisposti in valuta locale, sono riportati nella seguente tabella: <span class=\"ws0\"> </span>  <span class=\"_ _60\"> </span>31.12.2022 <span class=\"_ _55\"> </span>A<span class=\"_ _1\"></span>nno 2022 <span class=\"_ _bb\"> </span>31.12.2021 <span class=\"_ _e2\"> </span>Anno 2021 Peso Argentina<span class=\"ls0 ws0\"> </span>188,50<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>188,50<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">116<span class=\"_ _5f\"></span>,362 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>116,362 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Colon Costa Rica<span class=\"ls0 ws0\"> </span>631,44<span class=\"_ _3\"></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>680,72<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">727<span class=\"_ _5f\"></span>,107 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>734,860 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Peso Colombia<span class=\"ls0 ws0\"> </span>5.172,<span class=\"_ _5f\"></span>47 <span class=\"fc1 ls0 ws0\"> </span>4.473,<span class=\"_ _5f\"></span>28 <span class=\"fc1 ls0 ws0\"> </span>4.598,<span class=\"_ _5f\"></span>68 <span class=\"ls0 ws0\"> </span>4.430,<span class=\"_ _5f\"></span>33 <span class=\"ls0 ws0\"> </span>Peso Messico<span class=\"ls0 ws0\"> </span>20,856<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>21,187<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">23,<span class=\"_ _5f\"></span>1440 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>23,9840 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Peso Cileno<span class=\"ws0\"> </span>913,82<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>917,83<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">964<span class=\"_ _5f\"></span>,350 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>898,497 </span><span class=\"fc1\"><span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Societ\u00e0 coll<span class=\"_ _5f\"></span>egate ed altre i<span class=\"_ _5f\"></span>mprese<span class=\"ls0 ws0\"> </span>Le societ<span class=\"_ _1\"></span>\u00e0 collegate sono quelle societ\u00e0 su<span class=\"_ _1\"></span>lle quali il Gruppo eser<span class=\"_ _1\"></span>cita un\u2019influenza notev<span class=\"_ _1\"></span>ole, che si<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span>presume sussistere quando la partecipazione \u00e8 com<span class=\"_ _5f\"></span>pre<span class=\"_ _1\"></span>sa tra il 20% ed il<span class=\"_ _5f\"></span> 50%. Nel bilancio consolidato le partecipazioni in tali tipologie societarie vengono valutate con il metodo del Patrimonio Netto.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">In applicazione di tale metodo<span class=\"_ _3\"></span>, le quote di pertinenza<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">dei risultati <span class=\"ls19 ws97\">sono iscritte</span></span> </span></span></span>nel bilancio consolidato a p<span class=\"_ _5f\"></span>ar<span class=\"_ _1\"></span>tire dalla data in cui l\u2019<span class=\"_ _3\"></span>influenza notevole ha a<span class=\"_ _3\"></span>vuto inizio fino alla data in cui l<span class=\"ws0\">a <span class=\"ls2b wsbb\">stess<span class=\"_ _1\"></span><span class=\"ls23 ws13\">a v<span class=\"_ _1\"></span>iene<span class=\"_ _1\"></span></span></span> </span>a<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>essare, ed il valo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e contabile di ta<span class=\"_ _3\"></span>li partecipazioni \u00e8 allineato al patrimonio nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">delle societ\u00e0, ret<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ificato ove necessario per <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iflettere l\u2019app<span class=\"_ _3\"></span>licazione degli IFRS nonch\u00e9 agli<span class=\"_ _3\"></span> </span></span>eventuali maggiori valori attribuiti alle att<span class=\"_ _1\"></span>ivit\u00e0 e/o all\u2019avviamento c<span class=\"lsf wsdc\">ome deter<span class=\"_ _1\"></span>minati al<span class=\"_ _1\"></span> moment<span class=\"_ _1\"></span>o </span>dell\u2019acquisizione, con un processo analogo a quello utilizzato per le ac<span class=\"_ _1\"></span>quisizioni di partecipazioni di controllo.<span class=\"ls0 ws0\"> </span>Nel cas<span class=\"_ _1\"></span>o in cui la quot<span class=\"_ _1\"></span>a di pert<span class=\"_ _1\"></span>inenza della pe<span class=\"_ _1\"></span>rdita regist<span class=\"_ _1\"></span>rata da un<span class=\"_ _1\"></span>a societ\u00e0 col<span class=\"_ _1\"></span>legata ecce<span class=\"_ _1\"></span>da il valore co<span class=\"_ _5f\"></span>ntabil<span class=\"ls0 ws92\">e della partecipazione (in presenza qu<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>di di un valore negativo del Patrimonio </span>Netto), si p<span class=\"_ _3\"></span>rocede ad<span class=\"_ _5f\"></span> azzerare il valore d<span class=\"_ _5f\"></span>ella partecipaz<span class=\"_ _3\"></span>ione e la q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ota delle <span class=\"_ _5f\"></span>ulteriori perdit<span class=\"_ _3\"></span>e non \u00e8 rilevata, ad eccezione e nella misura in cui il Gruppo abbia l\u2019obbligo di<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">risponder<span class=\"_ _1\"></span>ne a cau<span class=\"_ _1\"></span>sa di </span></span>obbligazioni legali o implicite d<span class=\"_ _3\"></span>ell\u2019impresa partecipata, nel qual <span class=\"_ _3\"></span>caso verr\u00e0 rilevato un a<span class=\"_ _3\"></span>pposito fondo. <span class=\"_ _d\"> </span><span class=\"ls0 ws0\">I <span class=\"_ _3f\"> </span><span class=\"lsf ws42\">divide<span class=\"_ _1\"></span>ndi son<span class=\"_ _1\"></span>o</span> <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">sempr<span class=\"_ _1\"></span>e</span> <span class=\"_ _d\"> </span><span class=\"ws40\">eliminati pe<span class=\"_ _1\"></span>r intero.</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws43\">Pe<span class=\"_ _1\"></span>r le part<span class=\"_ _1\"></span>ecipate l<span class=\"_ _1\"></span>a cui valuta \u00e8 divers<span class=\"_ _1\"></span>a </span></span>dall\u2019euro l<span class=\"_ _1\"></span>a valut<span class=\"_ _1\"></span>azione \u00e8 eff<span class=\"_ _1\"></span>ettuata<span class=\"ls0 ws0\">  <span class=\"ws81\">ap<span class=\"_ _3\"></span>plicando il cambio di fine eserc<span class=\"_ _1\"></span>izio, con le eventuali </span></span>differenze originate dalla conversione delle voci del patrimonio netto iniziale ai c<span class=\"_ _1\"></span>ambi finali attuali rispetto a quelli applicati all<span class=\"_ _5f\"></span>a f<span class=\"_ _1\"></span>ine dell\u2019esercizio p<span class=\"_ _3\"></span>recedente imputate direttamente al pat<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i<span class=\"ls19 ws2b\">monio </span>netto consolidato.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ws13c\">Le partecipazioni rilevanti in societ\u00e0 collegate sono as<span class=\"_ _3\"></span>soggettate ad </span></span>imp<span class=\"_ _3\"></span>airm<span class=\"_ _5f\"></span>ent test.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Non sussistono restrizioni significative alla capacit\u00e0 delle <span class=\"ls19 ws2b\">societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span></span><span class=\"ws0\">c<span class=\"_ _1\"></span>ollegate <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">valutate a Pat<span class=\"_ _1\"></span>rimonio </span></span>Nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">di tras<span class=\"_ _5f\"></span>ferire fond<span class=\"_ _5f\"></span>i alla parte<span class=\"_ _3\"></span>cipan<span class=\"_ _5f\"></span>te<span class=\"ls0 ws7e\">, a titolo di pagamento di dividendi, rimborsi finanziamenti </span></span></span>o anticipazioni. Tali partecipazioni sono dettagliate nel pa<span class=\"_ _3\"></span>ragrafo \u201cElenco delle Societ\u00e0 valutate con il metodo del pa<span class=\"_ _3\"></span>trimonio netto\u201d<span class=\"_ _3\"></span> e le loro <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ariazioni illustrate nel<span class=\"_ _5f\"></span> paragrafo \u201cVariazioni de<span class=\"ls10 ws16\">ll\u2019area </span>di consolid<span class=\"_ _5f\"></span>amento intervenute <span class=\"_ _3\"></span>nel corso d<span class=\"_ _3\"></span>ell\u2019eser<span class=\"_ _3\"></span>cizio e suc<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>essivamen<span class=\"_ _5f\"></span>te\u201d. <span class=\"ls0\"> </span>Vengono esclu<span class=\"_ _1\"></span>se dal consolidam<span class=\"_ _3\"></span>ento con<span class=\"_ _1\"></span> il metodo del patrimonio netto le societ\u00e0 c<span class=\"_ _1\"></span>ollegate minori, per le quali il consolidamento per<span class=\"_ _1\"></span> specifica dinamica delle stesse non <span class=\"lse ws69\">produce ef<span class=\"_ _5f\"></span>fetti </span>rilevanti. Queste imprese sono valutate con i criteri applicati per le par<span class=\"_ _3\"></span>tecipazioni in altre imprese.<span class=\"ws0\"> </span>\u00c8 <span class=\"_ _40\"></span><span class=\"ws47\">quest\u2019ultima una categoria residuale in cui rientrano le societ\u00e0 per le quali il Gr<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ppo detiene </span>quote minoritarie e sulle quali non es<span class=\"lse ws2a\">ercita alcun<span class=\"_ _3\"></span>a infl<span class=\"_ _5f\"></span>uenza; per ta<span class=\"_ _3\"></span>li pa<span class=\"_ _3\"></span>rtecip<span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>i, d<span class=\"_ _5f\"></span>i valore non </span>materiale, la valutazione \u00e8 fatta al cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di acquisto o d<span class=\"_ _5f\"></span>i sottosc<span class=\"_ _1\"></span>rizione ritenuto <span class=\"_ _3\"></span>rappresentativo del relativo fair value<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a su parteci<span class=\"_ _5f\"></span>pazioni in al<span class=\"_ _3\"></span>tre impr<span class=\"_ _5f\"></span>ese<span class=\"ls0 ws0\"> </span>Il bilancio co<span class=\"lse wsd6\">nsolid<span class=\"_ _5f\"></span>ato deve <span class=\"_ _5f\"></span>essere reda<span class=\"_ _3\"></span>tto in co<span class=\"_ _5f\"></span>nformi<span class=\"_ _3\"></span>t\u00e0 all<span class=\"_ _3\"></span>\u2019IFRS<span class=\"_ _5f\"></span> 12, \u201cinforma<span class=\"_ _3\"></span>tiva s<span class=\"_ _5f\"></span>u partecip<span class=\"_ _5f\"></span>azione </span>in altre imprese\u201d che include tutte le disposizioni in mat<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ria di informativa in precedenza incluse nello IAS 27 relativo al Bilancio consolidato, nonch\u00e9 tutte le disposizioni di informativa dello IAS 31 e dello IAS 28 relativa alle partecipazioni di una societ\u00e0 in societ\u00e0 controllate, congiuntamente controllate, collegate e in veicoli strutturati e p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>evede inoltre nuove casistiche di i<span class=\"_ _5f\"></span>nf<span class=\"_ _1\"></span>ormativa. La finalit\u00e0 del principio \u00e8 di <span class=\"_ _5f\"></span>richieder<span class=\"_ _1\"></span>e ad un\u2019enti<span class=\"_ _3\"></span>t\u00e0 di indicare le i<span class=\"_ _3\"></span>nformazioni che permettano agli<span class=\"_ _5f\"></span> utilizzatori del bilancio di valutare la natura e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i rischi derivanti dalle sue partecipazioni in altre<span class=\"_ _5f\"></span> entit\u00e0 e gli effetti di tali <span class=\"_ _5f\"></span>part<span class=\"_ _1\"></span>ecipazioni sulla Situazione patrimonial<span class=\"ws0\">e-<span class=\"ws4a\">finanziaria<span class=\"_ _3\"></span>, sul risu<span class=\"_ _1\"></span>ltato </span></span>economico e sui flussi finanziari.<span class=\"ws0\"> </span>Area di con<span class=\"_ _5f\"></span>solidamento<span class=\"ls0 ws0\"> </span>L\u2019area di consolidamento \u00e8 specificatamente dettagliata e cor<span class=\"_ _1\"></span>redata delle ulteriori informazioni come ric<span class=\"_ _5f\"></span>hieste da<span class=\"_ _5f\"></span>lla normati<span class=\"_ _3\"></span>va, i<span class=\"_ _5f\"></span>n particola<span class=\"_ _5f\"></span>re IFRS 10<span class=\"_ _3\"></span> e 12<span class=\"ls0 ws0\"> <span class=\"ws44\">e gli art.</span> <span class=\"ls18 wsc6\">38<span class=\"_ _1\"></span> e 39 del<span class=\"_ _1\"></span> D.Lgs 1<span class=\"_ _1\"></span>27/<span class=\"_ _1\"></span>91</span><span class=\"ws44\">, nella </span></span>prese<span class=\"_ _3\"></span>nte n<span class=\"_ _3\"></span>ota<span class=\"_ _5f\"></span> illustra<span class=\"_ _5f\"></span>tiva.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">Vengono di seguito riportati gli elenchi delle societ\u00e0 consolidate con il<span class=\"_ _3\"></span> </span></span>metodo integrale, in quanto controllate direttamente o indirettamente, di quelle valutate con il metodo del patrimonio netto e di quelle valutate al costo.<span class=\"_ _1ec\"> </span><span class=\"_ _3\"></span><span class=\"ff2 ws0\"> </span><span class=\"ff2 ws0\"><span class=\"_ _0\"> </span><span class=\"ff1\"> </span></span>Elenco dell<span class=\"_ _5f\"></span>e societ\u00e0 consoli<span class=\"_ _5f\"></span>date integralme<span class=\"_ _5f\"></span>nte <span class=\"ls0 ws0\"> </span>Denominazione <span class=\"_ _a7\"> </span>Sede legale         <span class=\"ls25 ws100\">quota % pos<span class=\"_ _3\"></span>sedu<span class=\"_ _5f\"></span>ta dal Gruppo<span class=\"ls0 ws0\"> </span></span>Capita<span class=\"_ _5f\"></span>le<span class=\"_ _1ec\"> </span> Sociale<span class=\"_ _1ec\"> </span> Risultato * <span class=\"_ _bb\"> </span>V<span class=\"_ _1ec\"> </span>aluta<span class=\"_ _1ec\"> </span> Diretta <span class=\"_ _d0\"> </span>Indiretta <span class=\"_ _55\"> </span>Controllante<span class=\"_ _1ec\"> </span> AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span>Cavaill<span class=\"_ _1\"></span>on <span class=\"ls33 ws18b\">(Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls4b ws18a\">56, Av<span class=\"_ _5f\"></span>enue JP Bo<span class=\"_ _3\"></span>ite<span class=\"_ _3\"></span>let<span class=\"fc1 ls0 ws0\"> </span></span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>3.360.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(51.013)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Bell<span class=\"_ _1\"></span>a Fru<span class=\"_ _1\"></span>tta S.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Aten<span class=\"_ _5f\"></span>e (Grecia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">4 Tavrou S<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>r., Ag. Ioannis R<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ntis<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.756.800 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>825.176 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span> \u20ac<span class=\"_ _3\"></span> </span>Comerc<span class=\"_ _3\"></span>ializador<span class=\"_ _3\"></span>a de<span class=\"_ _1ec\"> </span> Fru<span class=\"_ _1\"></span>tas S.A.C.<span class=\"_ _1\"></span>V.<span class=\"ls0 ws0\"> </span>Tinguindi<span class=\"_ _5f\"></span>n (Messico) <span class=\"ls0 ws0\">- <span class=\"_ _3\"></span><span class=\"ls31 ws10f\">Carretera Zamora<span class=\"ls0 ws0\">-<span class=\"ls53\">Los Reyes k<span class=\"_ _1\"></span>m.<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls31 ws10f\"><span class=\"ls0 ws0\"><span class=\"ls53\"> </span></span></span></span>37,5 <span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">3.299.376 </span> <span class=\"_ _71\"> </span><span class=\"ls31 wsed\">11.583.<span class=\"_ _1\"></span>172 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls4b ws18a\"><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> </span></span>Cosiarma<span class=\"_ _5f\"></span>  S.p.A.<span class=\"ls0 ws0\"> </span>Genov<span class=\"_ _3\"></span>a (Italia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">via Opera<span class=\"_ _3\"></span>i 20<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>2.600.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>33.236.<span class=\"_ _1\"></span>263 <span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Eurofru<span class=\"_ _5f\"></span>tas S.A.*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Alver<span class=\"_ _3\"></span>ca  <span class=\"_ _5f\"></span><span class=\"ls33 ws18b\">(<span class=\"_ _1\"></span>Port<span class=\"_ _1\"></span>ogall<span class=\"_ _1\"></span>o) <span class=\"ls0 ws0\">- <span class=\"ls12 wsf4\">Estrada pr<span class=\"_ _3\"></span>incipa<span class=\"_ _5f\"></span>l Casal das Are<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>as<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls33 ws18b\"><span class=\"ls0 ws0\"><span class=\"ls12 wsf4\"> </span></span></span>205<span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.100.753 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(1.302.272)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Fresc<span class=\"_ _5f\"></span>o Ships<span class=\"_ _5f\"></span>' A&amp;F S<span class=\"_ _5f\"></span>.r.l.<span class=\"ls0\"> </span>Vado Ligur<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls53 ws18c\">Via Trieste, 2<span class=\"_ _1\"></span>5</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>271.977 <span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Fru<span class=\"_ _1\"></span>ttica<span class=\"_ _1\"></span> S.A.S<span class=\"_ _1\"></span>.***<span class=\"ls0 ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls13 ws18e\">89,<span class=\"_ _1\"></span> Che<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span> du<span class=\"_ _1\"></span> Vie<span class=\"_ _1\"></span>ux <span class=\"ls35 wsfc\">Taill<span class=\"_ _1\"></span>ades</span></span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">100.000 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">942.038 </span> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span><span class=\"ws18f\"><span class=\"ws0\"> </span></span>Fru<span class=\"_ _1\"></span>ttit<span class=\"_ _1\"></span>al S.r.<span class=\"_ _1\"></span>l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>5.000.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>4.129.<span class=\"_ _1\"></span>463 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Gala<span class=\"_ _5f\"></span>ndi S<span class=\"_ _3\"></span>.r.<span class=\"_ _3\"></span>l.<span class=\"ls0 ws0\"> </span>Firenz<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">Via S. Allende 19 G1</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>500.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>92.857 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Thor <span class=\"ls4b ws164\">S.r<span class=\"_ _5f\"></span>.l.<span class=\"ls0 ws0\"> </span></span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>10.000 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span></span>31.590 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Orsero Produzione S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>(21.848)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>GF So<span class=\"_ _5f\"></span>lventa S<span class=\"_ _5f\"></span>.L.<span class=\"ls0\"> </span>Barcel<span class=\"_ _3\"></span>ona (S<span class=\"_ _5f\"></span>pagna) <span class=\"ls0 ws0\">- <span class=\"ls53\">MERCABARNA, <span class=\"_ _1\"></span>Calle L<span class=\"_ _1\"></span>ongitu<span class=\"_ _1\"></span>dinal<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls53\"> </span></span>7, 83<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,96%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Her<span class=\"_ _5f\"></span>manos Fern\u00e1nd<span class=\"_ _5f\"></span>ez L\u00f3pez S.<span class=\"_ _3\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">50.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">7.685 </span> <span class=\"_ _53\"> </span> \u20ac<span class=\"_ _3\"></span> </span></span>GP Fru<span class=\"_ _1\"></span>tta S.r.<span class=\"_ _1\"></span>l.***<span class=\"ls0 ws0\"> </span>Canic<span class=\"_ _3\"></span>att\u00ec (It<span class=\"_ _5f\"></span>alia) <span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Via S. Sa<span class=\"_ _1\"></span>mmar<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>o 37</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">10.000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">(21.<span class=\"_ _1\"></span>820)</span> <span class=\"_ _cf\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span><span class=\"ws18f\"><span class=\"ws0\"> </span></span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span> L\u00f3pez<span class=\"_ _1\"></span> S.A.<span class=\"ls0 ws0\"> </span>Co<span class=\"_ _1\"></span>x (Ali<span class=\"_ _1\"></span>cante<span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls12 wsf8\">Spagn<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls14 wsf1\">Aveni<span class=\"_ _3\"></span>da de la <span class=\"ls4b ws18a\">Ind<span class=\"_ _5f\"></span>ustria, s/<span class=\"_ _5f\"></span>n P.I.<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls12 wsf8\"><span class=\"ls0 ws0\"><span class=\"ls14 wsf1\"><span class=\"ls4b ws18a\"> </span></span></span></span></span>San Fernando<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.911 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>4.445.469 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span> Chile S<span class=\"_ _1\"></span>.p.A.<span class=\"ls0 ws0\"> </span>Santiago d<span class=\"_ _5f\"></span>el Cile, co<span class=\"_ _3\"></span>muna Pro<span class=\"_ _5f\"></span>videncia <span class=\"ls0 ws0\">- <span class=\"ls4b\">An<span class=\"_ _3\"></span>dr\u00e9s<span class=\"_ _5f\"></span> de<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls4b\"> </span></span>Fue<span class=\"_ _1\"></span>nzali<span class=\"_ _1\"></span>da 22<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">10.<span class=\"_ _1\"></span>000.000 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">14.798.874 </span> <span class=\"_ _d0\"> </span><span class=\"ls56 ws18c\">pe<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 ws1c\"><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"><span class=\"_ _1\"></span>sos</span> </span></span>Isa Plat<span class=\"_ _3\"></span>anos <span class=\"ls53 ws191\">S.A.<span class=\"ls0 ws0\"> </span></span>Ctra. G<span class=\"_ _1\"></span>eneral de<span class=\"_ _1\"></span>l Norte <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">La Vera 23, 38300 </span>-<span class=\"_ _3\"></span><span class=\"ls12 ws1b\">La Or<span class=\"_ _3\"></span>otav<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls12 ws1b\"> </span></span>(Santa Cr<span class=\"_ _5f\"></span>uz de Tenerif<span class=\"_ _3\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">641.<span class=\"_ _1\"></span>430 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">395.562 </span> <span class=\"_ _e8\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span><span class=\"ls14 ws1c\"><span class=\"ls0 ws0\"> </span></span>Kiw<span class=\"_ _5f\"></span>isol LD<span class=\"_ _3\"></span>A*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Folgos<span class=\"_ _5f\"></span>a (Portogallo<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Rua de<span class=\"_ _1\"></span> Santo<span class=\"_ _1\"></span> Ovi<span class=\"_ _1\"></span>dio 2<span class=\"_ _1\"></span>1</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,75%</span> <span class=\"_ _6d\"> </span><span class=\"ls12 ws1b\">Eur<span class=\"_ _5f\"></span>ofrutas S.<span class=\"_ _5f\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _e9\"> </span><span class=\"ls31 wsed\">523.738 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">(54.603)</span> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span><span class=\"ls12 ws1b\"><span class=\"ls0 ws0\"> </span></span>Orsero Costa Rica S<span class=\"_ _3\"></span>.r.l.<span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls12 ws1b\"> </span></span>Saba<span class=\"_ _5f\"></span>na Ed<span class=\"_ _5f\"></span>ificio<span class=\"_ _3\"></span> tor<span class=\"_ _5f\"></span>re 1<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls53 ws18c\">Cosi<span class=\"_ _1\"></span>arma S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">215.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">281.853.601 </span> <span class=\"_ _ea\"> </span><span class=\"ls14 ws10e\">c<span class=\"_ _3\"></span>o<span class=\"_ _1ec\"> </span></span><span class=\"ls14 ws10e\">lones<span class=\"ls0 ws0\"> </span></span>Orsero Servizi S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>(59.470)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Postifruits S<span class=\"_ _3\"></span>.A.S.***<span class=\"ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">89, Chemin du Vieu<span class=\"_ _1\"></span>x Taillades</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">7.775 </span> <span class=\"_ _53\"> </span><span class=\"ls31 wsed\">1.071.930 </span> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span><span class=\"ls4b ws18a\"><span class=\"ls0 ws0\"> </span></span>Produc<span class=\"_ _3\"></span>tores<span class=\"_ _5f\"></span> Aguacat<span class=\"_ _3\"></span>e<span class=\"_ _1ec\"> </span> Jali<span class=\"_ _1\"></span>sco S.A.C<span class=\"_ _1\"></span>.V.<span class=\"ls0 ws0\"> </span>Ciudad<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Guzma<span class=\"_ _3\"></span>n (Mess<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>co) <span class=\"ls0 ws0\">-<span class=\"_ _3\"></span> <span class=\"ls15 ws1c\">Cons<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>uci<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>501 C<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1c\"> </span></span>C.P. 49000<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">70,00%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Co<span class=\"_ _5f\"></span>me<span class=\"_ _1\"></span>rcia<span class=\"_ _3\"></span>lizadora <span class=\"_ _5f\"></span>de Frutas S<span class=\"_ _3\"></span>.A.C.V.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"ls31 wsed\">12.646.666 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">13.525.<span class=\"_ _1\"></span>987 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 ws1c\"><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> </span></span>R.O.S<span class=\"_ _5f\"></span>.T. Fru<span class=\"_ _3\"></span>it S<span class=\"_ _5f\"></span>.A.<span class=\"ls0\"> </span>Buen<span class=\"_ _5f\"></span>os Aires (<span class=\"_ _3\"></span>Arg<span class=\"_ _3\"></span>entin<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Corrientes 330 </span>- <span class=\"ls31 ws10f\">6\u00b0 612<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>80,00%<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span></span>20,00%<span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"ls15 ws1c\">G<span class=\"_ _1\"></span>F P<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l.</span> <span class=\"_ _eb\"> </span></span>24.096.320 <span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>1.868.<span class=\"_ _1\"></span>400 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span><span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">eso<span class=\"_ _1\"></span>s</span> </span>Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws192\">Vi<span class=\"_ _1\"></span>a <span class=\"ws190\">Ve<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>a D'<span class=\"_ _1\"></span>Ogli<span class=\"_ _1\"></span>o 7</span></span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>200.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>2.548.470 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Simbacol S.A.<span class=\"_ _1\"></span>S.<span class=\"ls0 ws0\"> </span>Medellin<span class=\"_ _1\"></span> (Colomb<span class=\"_ _1\"></span>ia) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Carr. 25 1 A SUR<span class=\"_ _3\"></span> 155 OF 1840<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">50.172.500 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">40.000.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> Simb<span class=\"_ _5f\"></span>arica S<span class=\"_ _5f\"></span>.r.l.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls12 ws1b\"> </span></span>Sab<span class=\"_ _1\"></span>ana <span class=\"ls32 ws10e\">Edif<span class=\"_ _5f\"></span>icio to<span class=\"_ _3\"></span>rre<span class=\"_ _5f\"></span> 1<span class=\"fc1 ls0 ws0\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">100.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">(4.975.460)</span> <span class=\"_ _dc\"> </span><span class=\"ls14 ws10e\">co<span class=\"_ _1ec\"> </span></span><span class=\"ls14 ws10e\">lones</span> * Indi<span class=\"_ _1\"></span>cati i risultati delle<span class=\"_ _1\"></span> societ\u00e0 in confor<span class=\"_ _1\"></span>mit\u00e0 ai principi cont<span class=\"_ _1\"></span>abili inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span>** Soc<span class=\"_ _3\"></span>iet\u00e0 fac<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nti p<span class=\"_ _3\"></span>arte de<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _5f\"></span>nsolidato di Eur<span class=\"_ _5f\"></span>ofrutas; indic<span class=\"_ _5f\"></span>ati i dati d<span class=\"_ _5f\"></span>ei singoli b<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>lanc<span class=\"_ _3\"></span>i in conf<span class=\"_ _5f\"></span>ormit\u00e0 ai <span class=\"_ _3\"></span>principi c<span class=\"_ _5f\"></span>ontabili inter<span class=\"_ _5f\"></span>nazionali<span class=\"ls0 ws0\"> </span>*** Soc<span class=\"_ _5f\"></span>iet\u00e0 face<span class=\"_ _5f\"></span>nti parte d<span class=\"_ _5f\"></span>el consol<span class=\"_ _3\"></span>idato <span class=\"_ _5f\"></span>di Fruttic<span class=\"_ _5f\"></span>a; indicat<span class=\"_ _5f\"></span>i i dati d<span class=\"_ _5f\"></span>ei singoli<span class=\"_ _5f\"></span> bilanci in<span class=\"_ _5f\"></span> conform<span class=\"_ _3\"></span>it\u00e0 ai<span class=\"_ _3\"></span> princ<span class=\"_ _5f\"></span>ipi contab<span class=\"_ _5f\"></span>il<span class=\"ls35 wsf7\">i inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span></span>E<span class=\"lsa ws11\">lenco dell<span class=\"_ _5f\"></span><span class=\"wsd\">e s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"ls9 wsb\">v<span class=\"_ _5f\"></span>alutate<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lsa wsd\">con il metodo del patr<span class=\"_ _3\"></span>imonio netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span>Denominazione<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls14 wsed\">Sede leg<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span></span>        <span class=\"_ _3\"></span><span class=\"ls58 ws18f\">quota % posseduta dal Gruppo<span class=\"ls0 ws0\"> </span></span>Capitale<span class=\"_ _1ec\"> </span> Sociale<span class=\"ls0 ws0\"> </span>Valuta<span class=\"ls0 ws0\"> </span>Diretta<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>I<span class=\"_ _1\"></span>ndiretta<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Controllante<span class=\"ls0 ws0\"> </span>Ag<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> Azzurra S.r.l.<span class=\"ls0 ws0\"> </span>V<span class=\"ls33 wsf2\">ia Sal<span class=\"_ _1\"></span>vado<span class=\"_ _1\"></span>r Alle<span class=\"_ _1\"></span>nde 1<span class=\"_ _1\"></span>9,<span class=\"_ _1ec\"> </span></span><span class=\"ls33 wsf2\"> </span>Fi<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nze<span class=\"ls0 ws0\"> </span>50%<span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span>  <span class=\"_ _83\"> </span>  <span class=\"_ _a6\"> </span></span>200.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span>\u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Tirrenofruit S.r.l.<span class=\"ls0 ws0\"> </span>Via S<span class=\"_ _1\"></span>alvad<span class=\"_ _1\"></span>or Al<span class=\"_ _1\"></span>lend<span class=\"_ _1\"></span>e 19,<span class=\"_ _1ec\"> </span> Fi<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nze<span class=\"ls0 ws0\"> </span> <span class=\"_ _c7\"> </span><span class=\"ls31 wsed\">16%</span> Orsero <span class=\"ls0 ws0\"> </span>Pro<span class=\"_ _1\"></span>duzi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e S.r.<span class=\"_ _1\"></span>l.<span class=\"ls0 ws0\"> </span>500.000<span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>\u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Fruport<span class=\"_ _1ec\"> </span> Tarragona S.L.<span class=\"ls0 ws0\"> </span>Mol<span class=\"_ _1\"></span>l de<span class=\"_ _1\"></span> Reus Po<span class=\"_ _1\"></span>rt de<span class=\"_ _1\"></span> Tarrago<span class=\"_ _3\"></span>na (Spa<span class=\"_ _5f\"></span>gna)<span class=\"ls0 ws0\"> </span>49%<span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span>  <span class=\"_ _83\"> </span>  <span class=\"_ _a6\"> </span></span>82.473 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Bo<span class=\"_ _1\"></span>nao<span class=\"_ _1\"></span>ro S.L<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Santa Cruz de<span class=\"_ _3\"></span> Tenerife<span class=\"_ _1ec\"> </span> (Spagn<span class=\"_ _3\"></span>a)Carr<span class=\"_ _5f\"></span>etera<span class=\"_ _1ec\"> </span> Gen<span class=\"_ _3\"></span>eral d<span class=\"_ _3\"></span>el Nor<span class=\"_ _5f\"></span>te, 23, La<span class=\"_ _5f\"></span> Vera Or<span class=\"_ _5f\"></span>otava (LA<span class=\"_ _5f\"></span>) <span class=\"ls0 ws0\"> </span>  <span class=\"_ _11\"> </span><span class=\"ls31 wsed\">50%</span> Hermanos<span class=\"_ _1ec\"> </span> Fern\u00e1nde<span class=\"_ _3\"></span>z<span class=\"_ _1ec\"> </span> L\u00f3pez<span class=\"_ _1\"></span> S.A.<span class=\"ls0 ws0\"> </span>2.000.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Mo\u00f1o Az<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>S.A.<span class=\"ls0\"> </span>Mo\u00f1o Az<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>s.a.c.i <span class=\"_ _1\"></span>y A.,<span class=\"_ _1ec\"> </span> Buen<span class=\"_ _5f\"></span>os Aires, Tu<span class=\"_ _3\"></span>cum<span class=\"_ _5f\"></span>\u00e0n<span class=\"_ _1ec\"> </span> 117, Piso <span class=\"_ _1\"></span>8\u00b0, Argentina.<span class=\"ls0 ws0\"> </span>  <span class=\"_ _11\"> </span><span class=\"ls31 wsed\">19,<span class=\"_ _1\"></span>19</span>% <span class=\"_ _36\"> </span><span class=\"ls54 ws18\">Frutti<span class=\"_ _1\"></span>tal S.<span class=\"_ _1\"></span>r.l.</span> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">367.921.764 </span> <span class=\"_ _ea\"> </span> <span class=\"ls54 ws18d\">pesos</span> Elenco dell<span class=\"_ _5f\"></span>e <span class=\"ls1e ws15a\">a<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>e </span><span class=\"ws11c\">societ\u00e0<span class=\"ls0 ws0\"> </span>coll<span class=\"_ _5f\"></span>egate<span class=\"ls0 ws0\">: </span></span><span class=\"ws11c\"><span class=\"ls0 ws0\"> </span></span>Denominazione<span class=\"ls0 ws0\"> <span class=\"_ _68\"> </span><span class=\"ls14 wsed\">Sede legale<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>        <span class=\"ls58 ws18f\">quota <span class=\"_ _5f\"></span>%<span class=\"_ _1\"></span> posseduta dal Gr<span class=\"_ _3\"></span>uppo<span class=\"ls0 ws0\"> </span></span>Capitale<span class=\"_ _1ec\"> </span> Sociale<span class=\"ls0 ws0\"> </span>Valuta<span class=\"ls0 ws0\"> </span>Diretta<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span></span>Indiretta<span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>Controllante<span class=\"ls0 ws0\"> </span>Citr<span class=\"_ _1\"></span>umed S.A.<span class=\"ls0 ws0\"> </span>Bouargo<span class=\"_ _5f\"></span>ub (Tunis<span class=\"_ _3\"></span>ia)<span class=\"_ _1ec\"> </span> Borj Hfa\u00ef<span class=\"_ _3\"></span>edh <span class=\"ls0 ws0\">- <span class=\"ls31 wsed\">8040<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>  <span class=\"_ _80\"> </span><span class=\"ls31 wsed\">50,00%</span> <span class=\"_ _3c\"> </span><span class=\"ls31 wsed\">AZ <span class=\"ls53 ws18c\">Fran<span class=\"_ _1\"></span>ce S.A.<span class=\"_ _1\"></span>S.</span></span> <span class=\"_ _b2\"> </span><span class=\"ls31 wsed\">1.081.000 </span> <span class=\"_ _34\"> </span> <span class=\"ls13 ws18\">di<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri</span> Decofrut<span class=\"_ _5f\"></span> B<span class=\"_ _1\"></span>cn<span class=\"_ _1ec\"> </span> S.L.<span class=\"ls0 ws0\"> </span>Ba<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span> (Spagn<span class=\"_ _3\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls35 wsfc\">Calle<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls35 wsfc\"> </span></span>Sicilia<span class=\"_ _1\"></span> 410<span class=\"ls0 ws0\"> </span>  <span class=\"_ _80\"> </span><span class=\"ls31 wsed\">40,00%</span> Hermanos<span class=\"_ _1ec\"> </span> Fe<span class=\"_ _1\"></span>rn\u00e1<span class=\"_ _1\"></span>ndez L<span class=\"_ _1\"></span>\u00f3pez<span class=\"_ _1ec\"> </span> S.A.<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Le <span class=\"_ _37\"></span><span class=\"ls19 ws93\">societ\u00e0 coll<span class=\"_ _1\"></span>egate di <span class=\"_ _1\"></span>cui sopra <span class=\"ls1c ws2f\">hanno<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">livelli di attiv<span class=\"_ _1\"></span>it\u00e0 ma<span class=\"_ _3\"></span>rginali in rapporto alle dimensioni del<span class=\"_ _1\"></span> </span></span></span></span>Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws57\">e s<span class=\"ls19 ws49\">ono iscritte al costo di acquisto o di sottoscrizione r<span class=\"_ _1\"></span>itenuto rappresentativo del relativo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws57\"><span class=\"ls19 ws49\"> </span></span></span>fair value c<span class=\"_ _3\"></span>he viene rid<span class=\"_ _5f\"></span>otto per even<span class=\"_ _3\"></span>tuali perdi<span class=\"_ _3\"></span>te di valo<span class=\"_ _3\"></span>re.<span class=\"ls0\"> </span>Aggre<span class=\"_ _3\"></span>gazioni<span class=\"_ _5f\"></span> aziendal<span class=\"_ _5f\"></span>i<span class=\"ls0\"> </span>Le <span class=\"_ _37\"></span><span class=\"ls10 ws187\">operazion<span class=\"_ _1\"></span>i di aggregaz<span class=\"_ _1\"></span>ione aziendale<span class=\"_ _1\"></span> (<span class=\"ff8 ls19 ws97\">business combination<span class=\"ff1\">) sono contabilizzate in accordo </span></span></span>con l\u2019IFRS 3 secondo il cosiddetto \u201cac<span class=\"_ _1\"></span>quisition method\u201d che si traduce nella rilevazione nel bilancio consolidato delle attivit\u00e0 e delle passivit\u00e0 dell\u2019aggregata com<span class=\"ls19 wsb1\">e se <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ossero state acquisite </span>singolarmente. Il corrispettivo trasferito in un\u2019aggregazione aziendale \u00e8 valut<span class=\"_ _1\"></span>ato a<span class=\"_ _3\"></span>l <span class=\"ff8 lse ws70\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> </span></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o come la so<span class=\"_ _1\"></span>mma dei <span class=\"ff8 lse ws7a\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws3a\">alla data di acquisizione, delle attiv<span class=\"_ _1\"></span>it\u00e0 trasferite </span></span>dall\u2019acquirente ai precedenti so<span class=\"_ _3\"></span>ci dell\u2019acquisita, delle pa<span class=\"_ _3\"></span>ssivit\u00e0 sostenute dall\u2019acquirente per <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ali soggetti e d<span class=\"_ _3\"></span>elle in<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eressen<span class=\"_ _5f\"></span>ze emesse dall\u2019acq<span class=\"_ _3\"></span>uirente.<span class=\"_ _3\"></span><span class=\"ls0 ws0\">  <span class=\"ls19 ws154\">Rispetto a quanto appena descritt<span class=\"_ _1\"></span>o si </span></span>seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>he l<span class=\"_ _1\"></span>e <span class=\"ls0 ws6c\">altre classi di attivit\u00e0 e<span class=\"_ _3\"></span> passivit\u00e0 (quali ad esemp<span class=\"_ _3\"></span>io le <span class=\"ls23 wsfd\">impos<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>ve <span class=\"ws27\">e </span></span></span>passive, le attivit\u00e0 e le passivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o strument<span class=\"_ _1\"></span>i di capitale relativi a pagamenti basati su azioni d<span class=\"_ _3\"></span>ell\u2019impresa acquisita e le attivit\u00e0<span class=\"ws0\"> <span class=\"_ _37\"></span>e <span class=\"_ _37\"></span></span>passivit\u00e0 destinate alla vendi<span class=\"_ _1\"></span>ta<span class=\"ls0 ws0\">) <span class=\"_ _5f\"></span><span class=\"ls19 ws85\">sono invece imputati secondo il lor<span class=\"_ _1\"></span>o pri<span class=\"ls0 ws84\">ncipio di riferimento.<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">I costi correlati all\u2019acquisizione </span></span></span></span></span>sono contabilizz<span class=\"_ _1\"></span>ati come spese nei periodi in cu<span class=\"_ _1\"></span>i tali costi sono sosten<span class=\"_ _1\"></span>uti.<span class=\"ls0 ws0\"> <span class=\"ls25 ws2f\">Nel ca<span class=\"_ _3\"></span>so d<span class=\"_ _3\"></span>i aggre<span class=\"_ _5f\"></span>gazioni<span class=\"_ _3\"></span> </span></span>aziendali<span class=\"_ _3\"></span> avvenute pe<span class=\"_ _5f\"></span>r fasi, la pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>tecipazio<span class=\"_ _5f\"></span>ne precedentemen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e deten<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ta da<span class=\"_ _5f\"></span>l Gruppo nell\u2019impresa <span class=\"ls10 ws4d\">acquisita \u00e8<span class=\"_ _1\"></span> rivalutata al<span class=\"_ _1\"></span> <span class=\"ff8 lse ws59\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e <span class=\"ff1 ls0 ws1e\">alla data di acquisizione del controllo e l\u2019eventuale </span></span></span>utile o perdita che ne consegue \u00e8 rilevata nel conto economico<span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">L\u2019avv<span class=\"_ _1\"></span>iamento \u00e8 ri<span class=\"_ _1\"></span>levato alla data </span></span>di acquisizione del controllo di un\u2019entit\u00e0 ed \u00e8 valutato per differ<span class=\"ls10 ws20\">enza fra:</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws59\">il corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vo trasfe<span class=\"_ _5f\"></span>rito, <span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il valore netto degli importi, alla data di acquisizione, delle attivit\u00e0 identificabili acquisite </span>e delle passivit\u00e0 assunte identificabili valutate al <span class=\"ff8 lse ws59\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws59\"><span class=\"ff1 ls0 ws0\"><span class=\"_ _5f\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></span></span></span>Se il <span class=\"ff8 lse wscf\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws6c\">delle attivit\u00e0 nette identificabili acquisit<span class=\"_ _3\"></span>e \u00e8 superiore al corrispe<span class=\"_ _3\"></span>ttivo trasferito la </span></span></span>differe<span class=\"_ _5f\"></span>nza che eme<span class=\"_ _5f\"></span>rge, do<span class=\"_ _5f\"></span>po avere ve<span class=\"_ _5f\"></span>rificato se i<span class=\"_ _3\"></span>l <span class=\"ff8 ls10 ws7c\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">delle attivit\u00e0 e passivit\u00e0 acquisite \u00e8 </span></span>corret<span class=\"_ _5f\"></span>to, viene ri<span class=\"_ _5f\"></span>levata ne<span class=\"_ _3\"></span>l con<span class=\"_ _3\"></span>to eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span> alla dat<span class=\"_ _5f\"></span>a di acquis<span class=\"_ _5f\"></span>i<span class=\"ls19 ws2b\">zione<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span>come p<span class=\"_ _5f\"></span>rovento d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>te dalla tran<span class=\"_ _1\"></span>sazione c<span class=\"_ _1\"></span>onclusa<span class=\"ls0 ws0\">. <span class=\"_ _3b\"> </span><span class=\"ws4a\">Se al termine dell\u2019esercizio in cui h<span class=\"_ _1\"></span>a luogo l\u2019aggregazione, la</span> </span>contabilizzazione iniziale di una aggregazione aziendale \u00e8 incompleta essa \u00e8 rile<span class=\"_ _1\"></span>vata utilizzando valori<span class=\"_ _3\"></span> provvi<span class=\"_ _5f\"></span>sori. Le<span class=\"_ _5f\"></span> rettific<span class=\"_ _5f\"></span>he deg<span class=\"ls0 ws5c\">li importi p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ovvisori rilevati alla d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>a di acq<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>isizione sono </span>contabi<span class=\"_ _5f\"></span>lizzate con<span class=\"_ _5f\"></span> effetto <span class=\"_ _5f\"></span>retroatti<span class=\"_ _5f\"></span>vo cos\u00ec da ri<span class=\"_ _5f\"></span>flettere<span class=\"_ _5f\"></span> le nuove in<span class=\"_ _5f\"></span>formazioni<span class=\"_ _5f\"></span> apprese s<span class=\"_ _5f\"></span>u fatti e<span class=\"_ _3\"></span> circostanze in essere alla data di acquisizione che<span class=\"_ _1\"></span>, se note, avrebbero influenzato la valutazi<span class=\"ls23 ws27\">one </span>degli importi rilevati in tale data. Il periodo di valutazione ha una durata di 12 mesi a decorrere dalla data di acquisizione. <span class=\"ls19 wsbd\">Eventuali corrispettiv<span class=\"_ _1\"></span>i sottoposti a condizione previsti dal contr<span class=\"_ _1\"></span>atto di </span>aggreg<span class=\"_ _1\"></span>azione azien<span class=\"_ _1\"></span>dale sono valutat<span class=\"_ _1\"></span>i al fair value<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">alla data di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisizione ed in<span class=\"_ _3\"></span>clusi nel valore </span></span>dei corrispettivi trasferiti nell\u2019aggregazione aziendale ai fini della determinazione del<span class=\"ls10 ws16\">l\u2019avv<span class=\"_ _1\"></span>iamento<span class=\"ls11 ws23\">. </span></span>Eventuali variazioni successive di tale fair value, che sono qualificabili come rettifiche sorte nel per<span class=\"ls19 wsc8\">iodo di misurazione, sono incluse nell\u2019avviamento in modo retrospettivo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span>Dopo la rilevazione </span>iniziale, l\u2019avviamento \u00e8 misurato al costo al netto di riduzioni di valore cumulate.<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">Di seguito \u00e8 </span></span>presentato il percorso metodologico utilizzat<span class=\"_ _1\"></span>o pe<span class=\"_ _3\"></span>r il primo conso<span class=\"ls0 ws44\">lidamento integrale delle<span class=\"_ _5f\"></span> soc<span class=\"_ _1\"></span>iet\u00e0 </span>acquisite cos\u00ec come richiesto dai principi contabili <span class=\"_ _5f\"></span>di rif<span class=\"_ _1\"></span>erimento.<span class=\"ws0\"> <span class=\"_ _69\"> </span><span class=\"ls19 ws176\">Le acquisizioni sono state </span></span>contabi<span class=\"_ _5f\"></span>lizzate in co<span class=\"_ _5f\"></span>nformit\u00e0<span class=\"_ _5f\"></span> con l\u2019IFRS<span class=\"_ _3\"></span> 3 sulle a<span class=\"_ _3\"></span>ggregaz<span class=\"_ _3\"></span>ioni<span class=\"_ _5f\"></span> di imprese<span class=\"_ _3\"></span> che preved<span class=\"_ _3\"></span>e il co<span class=\"_ _5f\"></span>nformarsi<span class=\"_ _5f\"></span> alle fasi previste nell\u2019applicazione dell\u2019<span class=\"ff8 ls19 ws22\">acquisition method</span><span class=\"ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">determinazione della data di acquisizione del controllo,</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws22\">determinazione del corrispett<span class=\"_ _1\"></span>ivo complessivo dell\u2019acquisizione,</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">rilevazione e misurazione delle attivit\u00e0 identificabili acquisite</span> e <span class=\"ws16\">delle passivit\u00e0</span> <span class=\"ls19 ws2b\">assunte<span class=\"ls11 ws23\">, </span></span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>rileva<span class=\"wsaf\">zione e misurazione d<span class=\"_ _3\"></span>ell\u2019avviamento o dell\u2019<span class=\"ls11 ws23\">eventuale<span class=\"_ _5f\"></span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">u<span class=\"_ _1\"></span>tile de<span class=\"_ _1\"></span>rivante<span class=\"_ _1\"></span> da un<span class=\"ls2a ws3e\">a </span></span></span></span>acquisizione a prezzi favorevoli,<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">definizione delle <span class=\"ff8 ls23 ws2e\">Cas<span class=\"_ _1\"></span>h Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span></span></span> <span class=\"ls19 ws2b\">Units </span><span class=\"ws16\">ed allocazione del<span class=\"ls10\">l\u2019avvi<span class=\"_ _1\"></span>amento</span></span>, -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws153\">definizione del periodo di valutazione, determinazione degli elementi incl<span class=\"ls19 ws2b\">usi </span></span>nell\u2019operazione di aggregazione, ivi inclusi i costi correl<span class=\"_ _3\"></span>ati all\u2019acquisizione<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>Variazi<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\">i <span class=\"ls28 ws9\">del<span class=\"_ _1\"></span>l\u2019a<span class=\"lsa wsd\">rea di consolidamento</span></span> <span class=\"lsa ws11\">int<span class=\"_ _5f\"></span>ervenute nel cor<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>o dell<span class=\"_ _3\"></span>\u2019eserciz<span class=\"_ _5f\"></span>io e<span class=\"ls0 ws0\"> </span></span></span>successi<span class=\"_ _3\"></span>vamente<span class=\"ls0 ws0\"> </span>S<span class=\"ls10 wse2\">i segnala c<span class=\"_ _1\"></span>he </span><span class=\"ws75\">a partire dal 1\u00b0 ottobre <span class=\"lse ws14\">202</span></span>1<span class=\"lsf ws5d\">, quindi con un<span class=\"_ _1\"></span> impatt<span class=\"_ _1\"></span>o del <span class=\"ls19 wsbd\">solo quarto trimestr<span class=\"_ _1\"></span>e sul </span></span>risulta<span class=\"_ _5f\"></span>to 2021,<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">\u00e8 stata consolidata con il metodo del patrimonio netto la societ\u00e0 Agricola Azzurra </span></span>S.r.l. e, su s<span class=\"_ _5f\"></span>cala minore e se<span class=\"_ _5f\"></span>mpre con il metodo<span class=\"_ _3\"></span> del pat<span class=\"_ _3\"></span>rimonio net<span class=\"_ _3\"></span>to, a <span class=\"lse ws59\">pa<span class=\"_ _5f\"></span>rtire dal <span class=\"_ _5f\"></span>1\u00b0 gennaio 2<span class=\"_ _5f\"></span>022 </span>la societ\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">colleg<span class=\"_ _1\"></span>ata Tirrenofruit S.r.l., ment<span class=\"_ _3\"></span>re risultano invece ininfluenti, in ambito consolidato, la </span></span>fusi<span class=\"_ _1\"></span>one a partir<span class=\"_ _1\"></span>e dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>022 di Mon<span class=\"_ _1\"></span>cada Frutt<span class=\"_ _1\"></span>a S.r.l.<span class=\"_ _1\"></span> in Fruttit<span class=\"_ _1\"></span>al S.r.l<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">e la fusione dal 1\u00b0 luglio<span class=\"_ _5f\"></span> </span></span>2022 di<span class=\"_ _5f\"></span> Fruttita<span class=\"_ _5f\"></span>l Firenze<span class=\"_ _5f\"></span> S.r.l. i<span class=\"_ _5f\"></span>n Fruttital<span class=\"_ _5f\"></span> S.r.l.,<span class=\"_ _3\"></span> nel q<span class=\"_ _5f\"></span>uadro de<span class=\"_ _3\"></span>lla <span class=\"ls0 ws7e\">razionalizzazione e<span class=\"_ _5f\"></span> se<span class=\"_ _1\"></span>mplificazione della </span>strutt<span class=\"_ _3\"></span>ura ope<span class=\"_ _5f\"></span>rativa del<span class=\"_ _5f\"></span> Gruppo s<span class=\"_ _5f\"></span>ul territori<span class=\"_ _3\"></span>o ita<span class=\"_ _5f\"></span>liano<span class=\"ls0 ws0\">.  </span>A seguito delle operazioni di cui sopra la mappa societaria (nella versione si<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tetica, ma pi\u00f9 rappresentativa) si presenta pi\u00f9 snella e diretta come nella ra<span class=\"ls19 ws22\">ppresentazione di cui sotto:</span><span class=\"ws0\"> </span>Criteri di va<span class=\"_ _3\"></span>lutazione <span class=\"ls0 ws0\"> </span>Si riportano di seguito i<span class=\"_ _5f\"></span> pr<span class=\"_ _1\"></span>incipali c<span class=\"_ _3\"></span>riteri adottati per la<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>edazione del bilan<span class=\"_ _3\"></span>cio consolidato al 3<span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">22<span class=\"ws28\">; i criteri di valutazione sono applicati in mod<span class=\"_ _3\"></span>o uniforme alla <span class=\"ls17 ws138\">Capogruppo e</span><span class=\"ws0\">d <span class=\"ls16 wsc7\">a<span class=\"_ _5f\"></span> tutte </span></span></span></span>le societ\u00e0 consolidate. Qua<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>do, in relazione a<span class=\"_ _5f\"></span> f<span class=\"_ _1\"></span>atti spe<span class=\"_ _3\"></span>cifici oppure per effe<span class=\"_ _3\"></span>tto degli sviluppi della pratica contabile, si procede in un esercizio ad una variazione nei principi contabili applicati, la nota illustrat<span class=\"_ _1\"></span>iva ha lo scopo preciso di fornire tutte le spiegazioni del c<span class=\"_ _1\"></span>aso per consentire il confronto con l\u2019e<span class=\"_ _3\"></span>serci<span class=\"_ _3\"></span>zio pre<span class=\"_ _5f\"></span>cedente,<span class=\"_ _5f\"></span> se necessario<span class=\"_ _3\"></span> provve<span class=\"_ _3\"></span>den<span class=\"_ _3\"></span>do al<span class=\"_ _5f\"></span>la rettifica/<span class=\"_ _5f\"></span>riallineam<span class=\"_ _5f\"></span>ento <span class=\"lsf ws119\">dei dati<span class=\"_ _1\"></span> del </span>relativo bilancio.<span class=\"ws0\"> </span>S<span class=\"_ _5f\"></span>i segnala che nella redazione del<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">bilancio consolidato al 31 d<span class=\"lse ws78\">icem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">22 <span class=\"ls19 ws2b\">son<span class=\"_ _5f\"></span>o </span></span></span></span></span>stati applicati i medesimi pri<span class=\"_ _3\"></span>ncipi di consolidamento e <span class=\"_ _3\"></span>gli stessi criteri di <span class=\"_ _3\"></span>valutazione utilizzati per la<span class=\"_ _5f\"></span> redazione del bilancio consolidato al 31 dicembre 20<span class=\"ws0\">21<span class=\"ls11 ws5f\">, fa<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>a ad ec<span class=\"_ _3\"></span>cezione <span class=\"ls17 ws17c\">per quanto defin<span class=\"_ _1\"></span>ito </span></span></span>nel pa<span class=\"_ _3\"></span>ragra<span class=\"_ _3\"></span>fo \u201c<span class=\"ls0 ws40\">Principi contabili, <span class=\"lsf ws42\">emendamen<span class=\"_ _1\"></span>ti ed int<span class=\"_ _1\"></span>erpret<span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> IFRS e I<span class=\"_ _1\"></span>FRIC </span>applicati dal 1\u00b0 </span>gennaio <span class=\"lse ws14\">202<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2\u201d. </span></span>Avviamento<span class=\"ls0 ws0\"> </span>Nel caso di acquisizione di aziende, le attivit\u00e0, le passivit\u00e0 e le passivit\u00e0 potenzial<span class=\"_ _5f\"></span>i ac<span class=\"_ _1\"></span>quisite ed identifi<span class=\"_ _5f\"></span>cabili s<span class=\"_ _3\"></span>ono ril<span class=\"_ _5f\"></span>evate a<span class=\"_ _5f\"></span>l valore co<span class=\"_ _3\"></span>rren<span class=\"_ _3\"></span>te (fai<span class=\"_ _5f\"></span>r value<span class=\"_ _5f\"></span>) alla d<span class=\"ls10 ws13d\">ata di acquisizio<span class=\"_ _1\"></span>ne. La differenza </span>positiva tra il prezzo<span class=\"_ _3\"></span> pagato per l\u2019acquisto <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> la quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a di interessenza dei soci<span class=\"_ _5f\"></span> della controllante<span class=\"ws0\"> <span class=\"ls1b ws2e\">nel </span></span>valore corrente delle attivit\u00e0 e pas<span class=\"_ _3\"></span>sivit\u00e0 acquisite \u00e8 classificata come <span class=\"ws0\">\u201c<span class=\"_ _3\"></span><span class=\"lsf ws1f\">Avvia<span class=\"_ _1\"></span>mento<span class=\"ls0 ws0\">\u201d<span class=\"ls11 ws57\">. L\u2019eventuale </span></span></span></span>differe<span class=\"_ _5f\"></span>nza nega<span class=\"_ _5f\"></span>tiva (\u201cavvi<span class=\"_ _5f\"></span>amento nega<span class=\"_ _5f\"></span>tivo\u201d) \u00e8 i<span class=\"_ _5f\"></span>nvece ri<span class=\"_ _3\"></span>leva<span class=\"_ _3\"></span>ta a<span class=\"_ _3\"></span> conto<span class=\"_ _3\"></span> econo<span class=\"_ _5f\"></span>mico al<span class=\"_ _3\"></span> mom<span class=\"_ _3\"></span>ento dell\u2019acquisizione. <span class=\"_ _43\"> </span><span class=\"lse ws9c\">La voce \u201c<span class=\"ls18 ws21\">Avviamen<span class=\"_ _1\"></span>to</span></span><span class=\"ws92\">\u201d \u00e8 rilevata come attiv<span class=\"ls10 ws13d\">it\u00e0 a vi<span class=\"_ _1\"></span>ta utile indef<span class=\"_ _1\"></span>inita e <span class=\"ls1c ws198\">non \u00e8 </span></span></span>assoggettata ad ammortamento e la recuperabilit\u00e0 del valore di iscrizione \u00e8 ve<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ificata almeno annual<span class=\"_ _3\"></span>mente<span class=\"_ _3\"></span> e com<span class=\"_ _5f\"></span>unque ogni<span class=\"_ _5f\"></span> qualvol<span class=\"_ _5f\"></span>ta si veri<span class=\"_ _5f\"></span>fichino e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che faccia<span class=\"_ _5f\"></span>no pres<span class=\"_ _3\"></span>upporre<span class=\"_ _5f\"></span> una riduzione di valore, adottando i criteri indicati dallo IAS 36. Le perdite di valore sono riconosciute a conto economico e<span class=\"_ _1\"></span> non sono successivamente ripr<span class=\"_ _1\"></span>istinate.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span></span>In caso di cessione<span class=\"_ _1\"></span> di una societ\u00e0 controllata, il valore netto del<span class=\"ls0 ws0\">l\u2019\u201c<span class=\"lse ws14\">Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws47\">\u201d ad essa attribuibile \u00e8 in<span class=\"_ _3\"></span>cluso nella determinazio<span class=\"ls23 ws27\">ne </span></span></span></span>della plusvalenza o minusvalenza di cessione. Ai fini della determinazione dell\u2019<span class=\"ff8 lsf ws6b\">impair<span class=\"_ _1\"></span>ment t<span class=\"_ _1\"></span>est</span><span class=\"ls23 ws27\">, </span>l\u2019avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\">  <span class=\"ws74\">\u00e8 considerato allocato sulle singole entit\u00e0 <span class=\"_ _3\"></span>generatrici dei flussi finanziari (Cash </span></span>Generating Units o CGU) rappresentative delle unit\u00e0 di busi<span class=\"ls1c wsfd\">ness finanzia<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iament<span class=\"_ _5f\"></span>e indipendenti </span>attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui il<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o ope<span class=\"_ _5f\"></span>ra.<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span>A<span class=\"ls4\">ttivit<span class=\"_ _3\"></span>\u00e0 im<span class=\"_ _3\"></span>materiali<span class=\"_ _5f\"></span> diverse <span class=\"_ _5f\"></span>dall\u2019avvi<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ls0 ws8b\">mmateriali diverse dall\u2019avviamento<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">sono attivit\u00e0 prive di consistenza fisica, identificabili, </span></span></span>contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>e dal Gru<span class=\"_ _1\"></span>ppo, ed <span class=\"lse ws23\">in grado d<span class=\"_ _5f\"></span>i produrre b<span class=\"_ _3\"></span>enefi<span class=\"_ _5f\"></span>ci econom<span class=\"_ _5f\"></span>ici futuri<span class=\"_ _5f\"></span>. <span class=\"ls0 ws0\"> </span></span>Le attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"ls19 wsbd\">sono is<span class=\"_ _1\"></span>critte nell\u2019att<span class=\"_ _1\"></span>ivo, secondo quanto disposto </span>dallo IA<span class=\"_ _1\"></span>S 38 <span class=\"ls0 ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span><span class=\"ws127\">Attivit\u00e0 immateriali, quando le stesse sono identificabili, \u00e8 probabile che l\u2019uso </span></span>generer\u00e0 be<span class=\"lse ws56\">n<span class=\"_ _3\"></span>efici e<span class=\"_ _5f\"></span>conomici fu<span class=\"_ _5f\"></span>turi e<span class=\"ls0 ws0\">d <span class=\"_ _40\"></span><span class=\"ls19 ws55\">il costo pu\u00f2 essere determinato in modo attendibile. Tali </span></span></span>attivit\u00e0 sono iscritte al costo di acquisto o di produzione, compren<span class=\"_ _1\"></span>sivo di tutti gli oneri accessori ad esse imputabili e<span class=\"ws0\">d </span>ammortizzate a quote costanti in relazione alla loro utilit\u00e0 temporale. Le attivit\u00e0 immateriali con vita utile definita sono ammortizzate sistematic<span class=\"_ _1\"></span>amente a partire dal mom<span class=\"_ _3\"></span>ento in cui il bene \u00e8 disponibile per l\u2019utilizzo per il periodo della loro prevista<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">utilit\u00e0. La vita <span class=\"_ _1\"></span>utile viene </span></span>riesaminata<span class=\"_ _3\"></span> con periodici<span class=\"_ _5f\"></span>t\u00e0 annuale ed eventuali <span class=\"_ _5f\"></span>cambiamenti, ladd<span class=\"_ _5f\"></span>ove necessari, sono appo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>con ap<span class=\"_ _3\"></span>plicaz<span class=\"_ _5f\"></span>ione pro<span class=\"_ _5f\"></span>spettica.<span class=\"_ _5f\"></span> La recupe<span class=\"_ _5f\"></span>rabilit\u00e0 d<span class=\"_ _5f\"></span>el loro <span class=\"_ _5f\"></span>valore \u00e8 ve<span class=\"_ _5f\"></span>rificata s<span class=\"_ _5f\"></span>econdo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti d<span class=\"_ _5f\"></span>allo IAS<span class=\"_ _5f\"></span> 36.<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">I costi<span class=\"_ _1\"></span> succ<span class=\"ws2c\">essivi sono capitalizzati solo quando incrementano</span></span> <span class=\"_ _1\"></span><span class=\"ls1b ws44\">i be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>i </span></span>economici futuri attesi attribuibili all\u2019attivit\u00e0 a cu<span class=\"_ _1\"></span>i si riferiscono. Tutti gli altri costi successivi sono imputati nel conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti.<span class=\"ls0 ws0\"> </span>I costi sostenuti<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">internamente per lo sviluppo di nuovi prodotti e servizi (principalmente costi per </span></span>softwa<span class=\"_ _5f\"></span>re) cos<span class=\"_ _5f\"></span>tituisc<span class=\"_ _3\"></span>ono<span class=\"_ _5f\"></span> attivi<span class=\"_ _5f\"></span>t\u00e0 imma<span class=\"_ _3\"></span>terial<span class=\"_ _5f\"></span>i gene<span class=\"_ _5f\"></span>rate in<span class=\"_ _5f\"></span>tername<span class=\"_ _5f\"></span>nte isc<span class=\"_ _3\"></span>ritte<span class=\"_ _5f\"></span> <span class=\"ls23 ws27\">ne<span class=\"ls19 ws3f\">l<span class=\"_ _1\"></span>l\u2019attivo solo se t<span class=\"_ _1\"></span>utte le </span></span>seguenti condizioni sono rispettate: esistenza della fattib<span class=\"_ _3\"></span>ilit\u00e0 te<span class=\"lse wsc6\">cnica<span class=\"_ _3\"></span> e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws44\">intenzione di completare </span></span></span>l\u2019attivit\u00e0 in modo da renderla disponibile per l\u2019uso o la vendita, capacit\u00e0 del Gruppo all\u2019<span class=\"_ _3\"></span>uso o alla vendita<span class=\"_ _5f\"></span> dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _3\"></span>, esi<span class=\"_ _3\"></span>sten<span class=\"_ _5f\"></span>za di un m<span class=\"_ _5f\"></span>ercato p<span class=\"_ _3\"></span>er i<span class=\"_ _5f\"></span> prodotti <span class=\"_ _5f\"></span>e servizi<span class=\"_ _5f\"></span> derivan<span class=\"_ _5f\"></span>ti dall\u2019a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _5f\"></span> ovvero<span class=\"_ _5f\"></span> dell\u2019utilit\u00e0 a fini interni, esistenza di adeguate disponibilit\u00e0 di risorse tecniche e finanziarie per<span class=\"_ _3\"></span> completare lo sviluppo e l<span class=\"_ _5f\"></span>a ve<span class=\"_ _1\"></span>ndita o<span class=\"_ _3\"></span> l\u2019utilizzo interno dei prodo<span class=\"_ _3\"></span>tti e servizi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he ne derivano,<span class=\"_ _3\"></span> attendibilit\u00e0 della rilevazione dei costi a<span class=\"_ _3\"></span>ttribuibili all\u2019attivit\u00e0 duran<span class=\"ls19 ws3f\">te il<span class=\"_ _5f\"></span> su<span class=\"_ _1\"></span>o sviluppo.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">I costi di sviluppo </span></span></span>capitalizzati, laddove esist<span class=\"_ _1\"></span>enti, comprendono le sole spese sostenute che possono essere attribuite direttamente<span class=\"_ _1\"></span> al processo di sviluppo e sono ammort<span class=\"_ _1\"></span>izzati in base ad un c<span class=\"_ _1\"></span>riterio sistematic<span class=\"_ _1\"></span>o, a partire dall\u2019inizio d<span class=\"ls19 ws22\">ella produzione, lungo la vita stimata del prodotto/<span class=\"_ _1\"></span>servizio.</span><span class=\"ws0\">  </span>I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.<span class=\"ls0 ws0\"> </span>I brevetti ed i diritt<span class=\"_ _1\"></span>i di utilizzo delle opere di ingegno sono principalmente relativi a licenz<span class=\"lsf ws42\">e di<span class=\"_ _1\"></span> </span>software applicativo, ammortizzati a quote costanti in base alla loro vita utile <span class=\"ls16 ws6b\">c<span class=\"_ _5f\"></span>ontrattua<span class=\"_ _5f\"></span>le. Le<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>concessioni, licenze e marchi sono esse<span class=\"_ _3\"></span>nzialmente relativi ai corrispettivi pagati pe<span class=\"_ _3\"></span>r l\u2019esercizio delle attivit\u00e0 commerciali ubicate all\u2019interno dei mercati <span class=\"_ _3\"></span>generali ed ammortizzate in funzione della<span class=\"_ _5f\"></span> durata della conc<span class=\"_ _1\"></span>essione stessa, nonch\u00e9 le<span class=\"_ _1\"></span> spese per l\u2019utilizzo di prog<span class=\"_ _1\"></span>rammi software in li<span class=\"_ _1\"></span>cenza d\u2019uso, ammortizzati mediamente lungo <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>n periodo di tre anni. Tali<span class=\"_ _5f\"></span> oneri sono iscritti all\u2019attivo, secondo quant<span class=\"ls0 ws16\">o disposto dal principio IA<span class=\"_ _1\"></span>S 38 \u201cAttivit\u00e0 immateriali\u201d, quando \u00e8 probabile che l\u2019uso </span>dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Le immobilizzazioni in corso ed acconti accolgono il saldo degli investimenti in beni non ancora<span class=\"_ _5f\"></span> entrati in esercizio a fine anno e, pertanto, non assoggettati ad ammortament<span class=\"_ _1\"></span>o, ma, <span class=\"_ _3\"></span>come previsto dallo IA<span class=\"_ _1\"></span>S 36,<span class=\"_ _1\"></span> ad Impairme<span class=\"_ _1\"></span>nt test.<span class=\"ls0 ws0\"> </span>Altre immobilizzazioni immateriali acquistate o prodotte in<span class=\"_ _3\"></span>ternamente sono iscritte <span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">ll\u2019attivo,<span class=\"_ _5f\"></span> </span>laddove esistent<span class=\"_ _1\"></span>i, secondo quanto disposto dallo IAS 38 (Atti<span class=\"_ _1\"></span>vit\u00e0 immateriali), quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile<span class=\"ls0 ws0\">.<span class=\"_ _1\"></span> </span>Le altre attivit\u00e0 immateriali rilevate a seguito dell<span class=\"_ _5f\"></span>\u2019acquisizion<span class=\"_ _1\"></span>e di un\u2019azienda sono iscritte separatamente<span class=\"_ _1\"></span> dall\u2019avviamento se il loro valore<span class=\"_ _1\"></span> corrente pu\u00f2 essere d<span class=\"lsf ws109\">etermin<span class=\"_ _1\"></span>ato in<span class=\"_ _1\"></span> modo </span>attendibile. Immobili<span class=\"wsa\">, impianti e macchinari<span class=\"ls0 ws0\"> </span></span>Gli immobili, impian<span class=\"lse ws197\">ti e ma<span class=\"_ _5f\"></span>cchinari<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws5c\">sono attivit\u00e0 dotate <span class=\"_ _1\"></span>di consistenza fisica, identificabili, </span></span></span>controllate dal Gruppo, e in grado d<span class=\"_ _3\"></span>i produrre benefici economici futuri. Le attivit\u00e0 materiali<span class=\"_ _5f\"></span> acquistate o prodott<span class=\"_ _1\"></span>e internamente sono iscritte n<span class=\"_ _1\"></span>ell\u2019attivo, secondo quanto dispost<span class=\"lsf ws1d\">o dall<span class=\"_ _1\"></span>o IAS 1<span class=\"_ _1\"></span>6 </span>\u2013 <span class=\"ws16\">Immobili, impianti e macchinari, quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici<span class=\"_ _1ec\"> </span></span><span class=\"ff2\"> </span>economici futuri e quando il costo<span class=\"_ _3\"></span> dell\u2019attivit\u00e0 pu\u00f2 essere determinato in m<span class=\"_ _5f\"></span>odo attendibile.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">S<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>o </span></span>iscritte al costo st<span class=\"_ _1\"></span>orico di acquisto, di produzione o di conferimento, compren<span class=\"_ _1\"></span>sivo degli oneri accessori necessari a rendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 disponibile per l\u2019uso<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lsf ws96\">dedotto l<span class=\"_ _1\"></span>\u2019ammorta<span class=\"_ _1\"></span>mento cu<span class=\"_ _1\"></span>mulato </span></span>calcolato e le eventuali sv<span class=\"_ _5f\"></span>alut<span class=\"_ _1\"></span>azioni apportate per a<span class=\"_ _5f\"></span>deg<span class=\"_ _1\"></span>uare il loro<span class=\"_ _3\"></span> valore alla prevista m<span class=\"_ _3\"></span>in<span class=\"ls36 wsfe\">or<span class=\"_ _1\"></span>e </span>utilit\u00e0<span class=\"_ _3\"></span> futura.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">I costi successivi sono capitalizzati solo quando \u00e8 probabile che i relat<span class=\"_ _1\"></span>ivi futuri benefici </span></span>economici affluiranno al Gruppo.<span class=\"ls0 ws0\"> </span>Gli ammortamenti sono conteggiati sulla base di aliquote economico/tecniche legate alle <span class=\"_ _3\"></span>vite utili attese dei <span class=\"ls0 ws16\">beni, l<span class=\"_ _3\"></span>e pi\u00f9 rappresentative delle quali risultano:<span class=\"ws0\"> </span></span>Categoria <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"ws16\">V<span class=\"_ _1\"></span>ita utile</span> Terreni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lsf ws15\">Non ammor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ati</span> </span>Fabbricat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">20 </span>\u2013 <span class=\"ls1c ws61\">33 anni</span> </span>Navi<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _da\"> </span>2<span class=\"_ _1\"></span>9/<span class=\"lse ws14\">30</span> <span class=\"ls1c ws2f\">anni</span> </span>Impiant<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> <span class=\"_ _33\"> </span><span class=\"ws16\">              <span class=\"_ _5f\"></span> <span class=\"lse ws14\">7 </span><span class=\"ws0\">\u2013 <span class=\"ls1c ws61\">10 anni</span> </span></span></span>Automezzi<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">4 </span>- <span class=\"_ _1\"></span><span class=\"ls1c ws61\">5 anni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls1c ws61\"><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Nel caso in cui, <span class=\"_ _1\"></span>indipendentemente dall\u2019ammortamento gi\u00e0 contabilizzato, risulti una <span class=\"_ _1\"></span>perdita di valore, l\u2019immobilizzazione viene corrispondentemente s<span class=\"_ _5f\"></span>valu<span class=\"_ _1\"></span>tata; se in eser<span class=\"_ _3\"></span>cizi successivi vengono meno i presupposti della svalutazione viene <span class=\"_ _3\"></span>ripristinato il valore originario, <span class=\"_ _3\"></span>rettificato dei soli ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">che sarebbero stati stanziati qualora non si <span class=\"_ _3\"></span>fosse proceduto alla svalutazione o il </span></span>valore <span class=\"_ _5f\"></span>recupera<span class=\"_ _3\"></span>bile, s<span class=\"_ _5f\"></span>e infe<span class=\"_ _3\"></span>riore<span class=\"ls0 ws0\">. <span class=\"_ _40\"></span></span>La recupera<span class=\"_ _5f\"></span>bilit\u00e0 d<span class=\"_ _5f\"></span>el loro val<span class=\"_ _5f\"></span>ore \u00e8 <span class=\"_ _3\"></span>verifica<span class=\"_ _5f\"></span>ta seco<span class=\"_ _3\"></span>ndo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti dallo IAS 36. Il valore resid<span class=\"ls11 ws53\">uo del ben<span class=\"_ _5f\"></span>e, la vita utile e<span class=\"ls0 ws0\">d<span class=\"_ _3\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">i metodi applicati sono rivisti con </span></span></span>frequen<span class=\"_ _1\"></span>za annuale e<span class=\"_ _1\"></span><span class=\"ls0 ws0\">d <span class=\"ws16\">adeguati se necessario alla fi<span class=\"_ _3\"></span>ne di ciascun esercizio.<span class=\"ws0\"> </span></span></span>Gli utili e le perdite derivanti da cessioni o dismiss<span class=\"_ _3\"></span>ioni di cespiti sono determinati come differenza fra il ri<span class=\"_ _5f\"></span>ca<span class=\"ls0 ws8b\">vo di vendita ed il valore netto contabile dell\u2019attivit\u00e0 e sono imputati al conto economico </span>dell\u2019esercizio. Eventuali oneri finanziari sostenuti a fronte dell\u2019acquisizione o p<span class=\"_ _3\"></span>roduzione di immobilizzazioni materia<span class=\"_ _5f\"></span>li per le q<span class=\"_ _3\"></span>uali no<span class=\"_ _5f\"></span>rmalmente<span class=\"_ _3\"></span> trasco<span class=\"_ _5f\"></span>rre un de<span class=\"_ _5f\"></span>t<span class=\"ls11 wsba\">er<span class=\"_ _1\"></span>mina<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o periodo<span class=\"_ _3\"></span> di tempo per <span class=\"_ _5f\"></span>rendere l\u2019attivi<span class=\"_ _3\"></span>t\u00e0 </span>pronta per l\u2019utilizzo sono ca<span class=\"_ _5f\"></span>pitalizzat<span class=\"_ _1\"></span>i e ammortizzati l<span class=\"_ _3\"></span>ungo la vita utile<span class=\"_ _3\"></span> della classe di beni a<span class=\"_ _3\"></span> cui essi si riferiscono, mentre tutti gli altri oneri finanziari sono rilevati a conto economico n<span class=\"_ _3\"></span>ell\u2019esercizio nel quale sono sostenut<span class=\"_ _1\"></span>i.<span class=\"ls0 ws0\">  </span>I costi di manut<span class=\"_ _1\"></span>enzione aventi natur<span class=\"_ _1\"></span>a ordinaria sono addebit<span class=\"_ _1\"></span>ati integr<span class=\"_ _1\"></span>almente al conto economico, mentre gli ammodernamenti e le migliorie aventi natura incrementativa sono attribuiti ai cespiti a cui si rif<span class=\"_ _1\"></span>eriscono e sono ammortizzati in relazione alle residue possibilit\u00e0 di utilizzo degli stessi.<span class=\"ls0 ws0\">  <span class=\"ws3a\">Le migliorie su immobili di terzi, nel caso in cui soddisfino i requisiti prev<span class=\"_ _1\"></span>isti per la loro </span></span>capitalizzazione, sono classificate nelle immobilizzazioni mate<span class=\"_ _3\"></span>riali ed ammortizzate in ba<span class=\"_ _3\"></span>se alla durat<span class=\"_ _1\"></span>a del c<span class=\"_ _1\"></span>ontratto di<span class=\"_ _1\"></span> locazi<span class=\"_ _1\"></span>one.<span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span><span class=\"ws14a\">In presenza di obbligazioni legali o implicite per lo<span class=\"_ _5f\"></span> </span></span>smantellamento e la rimozi<span class=\"_ _3\"></span>one delle attivit\u00e0 dei siti,<span class=\"_ _3\"></span> il valore di isc<span class=\"_ _3\"></span>rizione dell\u2019attivit\u00e0 include i costi stimati (<span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zati) <span class=\"ls11 ws19f\">da sostenere a<span class=\"_ _5f\"></span>l momento dell\u2019ab<span class=\"_ _3\"></span>bandono <span class=\"_ _3\"></span>delle strutture, ril<span class=\"_ _5f\"></span>evati in </span>contropartita ad uno specif<span class=\"_ _1\"></span>ico fondo.<span class=\"ls0 ws0\"> </span>Quando l\u2019attivit\u00e0 materiale \u00e8 costituit<span class=\"_ _1\"></span>a da pi\u00f9 componenti significative aventi vite utili differenti, l\u2019ammortamento \u00e8 calc<span class=\"_ _1\"></span>olato ed effettuato separatamente per ciascuna c<span class=\"_ _1\"></span>omponente. I costi relativi alle manutenzioni cicliche delle navi sono iscritti all\u2019<span class=\"_ _3\"></span>attivo patrimoniale come componente distinta del bene principale n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti e sono inclusi nel processo di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o cons<span class=\"ls10 ws20\">i<span class=\"_ _1\"></span>derando una vi<span class=\"_ _1\"></span>ta utile appropr<span class=\"_ _1\"></span>iata.<span class=\"ls0 ws0\"> </span></span>Non sono oggetto di am<span class=\"_ _1\"></span>mortamento i terren<span class=\"_ _1\"></span>i, anche se acquistati congiuntamente a u<span class=\"_ _1\"></span>n fabbri<span class=\"_ _3\"></span>cato.<span class=\"_ _1ec\"> </span><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Leasi<span class=\"_ _3\"></span>ng<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Il Gruppo ha in essere va<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i contratti di a<span class=\"_ _3\"></span>ffitto, noleggio e lease operati<span class=\"_ _3\"></span>vi per l\u2019utilizzo di ma<span class=\"_ _3\"></span>gazzini, uffici,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">veicoli, containers, macchinari ed altre attivit\u00e0 minori di propriet\u00e0 di terzi. I contratti sono in<span class=\"_ _3\"></span> </span></span>genere st<span class=\"_ _1\"></span>ipulati per una durat<span class=\"_ _1\"></span>a da 3 a 20 <span class=\"ls1b ws24\">e pi\u00f9<span class=\"_ _1\"></span> <span class=\"ls19 wsaa\">anni, ma possono avere opzione di estensione. I </span></span>termini di negoziazione sono ne<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>oziati individualmente e co<span class=\"ls10 wsa6\">ntengono una v<span class=\"_ _1\"></span>asta gamma <span class=\"_ _1\"></span>di te<span class=\"_ _1\"></span>rmini </span>e condizioni differenti.<span class=\"_ _1ec\"> </span> <span class=\"ff2 ws0\"> <span class=\"_ _c\"> </span><span class=\"ff1\"> </span></span>A partire dal 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019, a seg<span class=\"_ _3\"></span>uito della prima ap<span class=\"_ _5f\"></span>plic<span class=\"_ _1\"></span>azione dell\u2019IFRS 16, il Gr<span class=\"_ _5f\"></span>uppo riconosce per tutti<span class=\"_ _3\"></span> tali cont<span class=\"_ _3\"></span>ratti di l<span class=\"_ _5f\"></span>ease, ad eccezione<span class=\"_ _5f\"></span> di quelli a br<span class=\"_ _3\"></span>eve termine <span class=\"_ _5f\"></span>(i.e. contratti<span class=\"_ _3\"></span> di <span class=\"ls19 wsb5\">locazione con </span>durata inferiore o uguale a 12 mesi <span class=\"_ _3\"></span>che non contengono un\u2019opzione di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisto) e di quelli con<span class=\"_ _5f\"></span> attivit\u00e0 di modesto valore (c<span class=\"_ _3\"></span>io\u00e8 aventi un valore unitario <span class=\"_ _5f\"></span>inf<span class=\"_ _1\"></span>eriore ad usd 5<span class=\"_ _3\"></span> migliaia), un diritto d\u2019uso alla data di inizio del leasing, c<span class=\"_ _1\"></span>he corrisponde alla data in cui l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti a breve termine e a basso valore sono rilevati a conto economico come cost<span class=\"_ _1\"></span>i a quote costanti lungo la durata del lease.<span class=\"ls0 ws0\"> </span>I diritti d\u2019uso sono<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">valutati al costo, al netto degli ammort<span class=\"_ _1\"></span>amenti; il valore assegnato ai diritti d\u2019uso </span></span>corrisponde all'ammontare delle passivit\u00e0 di <span class=\"ff8 ls1b ws2e\">leasi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </span>rilevate, oltre ai costi diretti inizia<span class=\"_ _3\"></span>li sostenuti, ai canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _1\"></span></span>regolati alla data di inizio contratto o pr<span class=\"ls11 ws5f\">ecedent<span class=\"_ _5f\"></span>emente, ai costi<span class=\"_ _5f\"></span> di ripristino, al<span class=\"_ _5f\"></span> </span>netto di eventuali incentivi di <span class=\"ff8 ws0\">leasing <span class=\"_ _5f\"></span><span class=\"ff1 ls19 wsb5\">ricevut<span class=\"_ _1\"></span>i. A meno che il Gruppo non sia ragionevolmente certo </span></span>di ottenere la propriet\u00e0 del bene locato alla fin<span class=\"_ _1\"></span>e della durata del <span class=\"ff8 ws0\">leasing</span><span class=\"ls19 ws6a\">, i diritti d'uso sono </span>ammortizz<span class=\"_ _1\"></span>ati a quot<span class=\"_ _1\"></span>e costanti su<span class=\"_ _1\"></span>lla base della du<span class=\"_ _1\"></span>rata del c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atto. <span class=\"ls0 ws40\">Nel caso in cui il le<span class=\"_ _1\"></span>asing </span>trasfe<span class=\"_ _3\"></span>risc<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws24\">la propriet\u00e0 dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 sottostante al Gruppo al termine della durata del leasing o si </span></span>aspetta l\u2019esercizi<span class=\"_ _1\"></span>o dell\u2019opzione di acquisto, il diritto d\u2019uso sar\u00e0 ammor<span class=\"ls0 ws6c\">tizzato lungo la vita utile<span class=\"_ _5f\"></span> </span>dell\u2019attivit\u00e0 sottostante, determinata sulla stessa base di quella della <span class=\"_ _5f\"></span>cat<span class=\"_ _1\"></span>egoria dell<span class=\"ls23 ws110\">a voce </span>Immobili, impianti e macchinari <span class=\"ls10 wsd3\">di appart<span class=\"_ _1\"></span>enenz<span class=\"_ _1\"></span>a.</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il valore del diritto d\u2019uso \u00e8, inoltre,<span class=\"_ _1\"></span> diminuito<span class=\"ws0\"> <span class=\"_ _5f\"></span>delle </span></span></span>eventuali perdite per riduzio<span class=\"lse wsd6\">ne di va<span class=\"_ _5f\"></span>lore e ret<span class=\"_ _5f\"></span>tificato al<span class=\"_ _3\"></span> fine d<span class=\"_ _5f\"></span>i rifletter<span class=\"_ _5f\"></span>e eventuali<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _5f\"></span>erivanti </span>dalle valutazioni successive della passivit\u00e0 del leasing.<span class=\"ws0\"> </span>La passivit<span class=\"_ _1\"></span>\u00e0 finan<span class=\"_ _1\"></span>ziaria per <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _69\"> </span><span class=\"ff1 ws10b\">\u00e8 rilevata alla data di inizio dell\u2019accordo per un valore </span></span>complessivo pari al valore attuale dei canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _37\"></span></span><span class=\"lse ws71\">da co<span class=\"_ _5f\"></span>rrisponder<span class=\"_ _5f\"></span>e nel cors<span class=\"_ _3\"></span>o dell<span class=\"_ _5f\"></span>a durata </span>del contr<span class=\"_ _1\"></span>atto, determinato utilizzan<span class=\"_ _1\"></span>do un opportuno tasso di intere<span class=\"_ _1\"></span>sse (<span class=\"ff8 ls0 ws0\">B<span class=\"ls19 ws2b\">orrowing <span class=\"_ _5f\"></span><span class=\"ls0 ws0\">R<span class=\"ls2a ws3e\">at<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff1 ls19 ws85\">) basato sulle </span></span></span></span></span>condizioni del mercato finanziario del momento, la du<span class=\"_ _5f\"></span>rata del lease, la valuta<span class=\"ws0\"> <span class=\"_ _1\"></span>e </span>lo standing della societ\u00e0. <span class=\"ls0 ws0\">  </span>I pagamenti dovuti per il leasing inclusi nella valutazione dell<span class=\"ws0\">e <span class=\"ls23 ws27\">sue <span class=\"ls19 ws22\">passivit\u00e0 c<span class=\"_ _1\"></span>omprendono:</span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws1e\">i <span class=\"_ _1\"></span>pagamenti fissi;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws10b\">i pag<span class=\"_ _1\"></span>amenti variabili che dipendono da un indice o un tasso, valutati in<span class=\"_ _1\"></span>izialmente </span>utilizzando un indice o un tasso alla d<span class=\"_ _3\"></span>ata di decorrenza;<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">g<span class=\"_ _1\"></span>li importi che si prevede di pa<span class=\"_ _3\"></span>gare a titolo di garanzia sul valore residuo; e<span class=\"ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il prezzo di esercizio di un\u2019opzione di acquisto che il Gruppo ha la <span class=\"ls11 ws13\">ragionevole certezza di </span></span>esercitare, i pagamenti dovuti per il leasing in un<span class=\"_ _1\"></span> periodo di rinnovo facoltativo se il Gruppo ha la ragionevole certezza di esercitare l\u2019op<span class=\"_ _3\"></span>zione di rinnovo, e le p<span class=\"_ _3\"></span>enalit\u00e0 di risoluzione antic<span class=\"_ _1\"></span>ipata del leasing,<span class=\"_ _1\"></span> a meno che il Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>n<span class=\"_ _1\"></span>on abbia la ragion<span class=\"_ _1\"></span>evole certe<span class=\"_ _1\"></span>zza di non risolvere anticipatamente il leasing.<span class=\"ws0\"> </span>Dopo la data di inizio, l'amm<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>tare delle passivit\u00e0 per contratti di locazione aume<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ta per riflettere<span class=\"_ _3\"></span> la maturazione degli interessi e diminuisce per riflettere i pagamenti effettuati. Ogni pagamento di<span class=\"_ _5f\"></span> leasing <span class=\"_ _3b\"> </span><span class=\"ff1 lse ws121\">\u00e8 riparti<span class=\"_ _5f\"></span>to tra <span class=\"ls0 ws0\">il <span class=\"_ _3b\"> </span><span class=\"ls19 ws1a0\">rimborso della quota capit</span><span class=\"ws4b\">ale della passivit\u00e0 e </span>il <span class=\"_ _3b\"> </span><span class=\"ws4b\">costo finanziario. </span></span></span>Quest<span class=\"_ _1\"></span>\u2019ulti<span class=\"_ _1\"></span>mo <span class=\"lse ws2a\">\u00e8 impu<span class=\"_ _3\"></span>tato a <span class=\"_ _5f\"></span>conto econom<span class=\"_ _5f\"></span>ico lungo<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del con<span class=\"_ _3\"></span>tratto, p<span class=\"_ _5f\"></span>er rifl<span class=\"_ _5f\"></span>ettere un ta<span class=\"_ _3\"></span>sso<span class=\"_ _5f\"></span> </span>di interesse costante sul debito residuo della passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">per ciasc<span class=\"_ _5f\"></span>un period<span class=\"_ _3\"></span>o. In<span class=\"_ _3\"></span> cas<span class=\"_ _3\"></span>o di a<span class=\"_ _5f\"></span>ccordi di </span></span>sub<span class=\"ls0 ws0\">-</span><span class=\"ws22\">locazione e<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">di modifica del contratto di locazione, si applicano le regole ric<span class=\"_ _1\"></span>hieste dal IFRS 16</span>-<span class=\"_ _1ec\"> </span></span></span>\u2018Leases\u2019. <span class=\"ls0 ws0\"> </span>I contratti sono inclusi o esclusi dall\u2019applicazione del princ<span class=\"_ _1\"></span>ipio, in base ad analisi dettagliate eseguite a livello di sing<span class=\"_ _1\"></span>olo accordo e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws58\">in<span class=\"_ _1\"></span> linea con le regole previste dai principi IFRS. La durata </span></span>del <span class=\"_ _5f\"></span><span class=\"ff8 ls11 ws23\">lease <span class=\"_ _9\"></span><span class=\"ff1 ls0 ws84\">\u00e8 c<span class=\"_ _1\"></span>alcolata considerando il periodo non annullabile del <span class=\"ff8 ws0\">leasing</span>, insieme ai periodi coperti </span></span>da un'opzio<span class=\"_ _5f\"></span>ne di estension<span class=\"_ _5f\"></span>e dell\u2019accordo s<span class=\"_ _5f\"></span>e \u00e8 ragionevolm<span class=\"_ _5f\"></span>ente certo che <span class=\"_ _3\"></span>verr\u00e0 eser<span class=\"_ _5f\"></span>citata, o qualsiasi periodo coperto da un'opzione di risoluzione del contratto di locazione, se \u00e8 ragionevolment<span class=\"_ _1\"></span>e certo non essere esercitato. Il Gruppo valuta se sia r<span class=\"_ _1\"></span>agionevolmente certo esercitare o meno le opzioni di estensione o di <span class=\"_ _5f\"></span>risol<span class=\"_ _1\"></span>uzione tenendo conto di tutti <span class=\"_ _5f\"></span>i f<span class=\"_ _1\"></span>attori rile<span class=\"ls23 ws27\">vant<span class=\"_ _1\"></span>i </span>che creano un incentivo economico afferente tali<span class=\"_ _5f\"></span> dec<span class=\"_ _1\"></span>isioni. La valutazione iniziale viene riesam<span class=\"_ _5f\"></span>inata se si ve<span class=\"_ _5f\"></span>rifica u<span class=\"_ _5f\"></span>n evento si<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nifi<span class=\"_ _5f\"></span>cativo o un<span class=\"_ _5f\"></span> cambiam<span class=\"_ _3\"></span>ento del<span class=\"_ _3\"></span>le cara<span class=\"_ _5f\"></span>tteristich<span class=\"_ _5f\"></span>e che influisc<span class=\"_ _1\"></span>ono sulla valutazione stessa e che siano sotto il controll<span class=\"lsf ws15\">o del Gru<span class=\"_ _1\"></span>ppo. <span class=\"ls0 ws0\"> </span></span>I tassi di interesse marginal<span class=\"_ _3\"></span>e definiti dal Gruppo sono <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivisti su base ricorrente e a<span class=\"_ _5f\"></span>pplicati a tutti i contratti aventi caratteristiche simili, che sono stati cons<span class=\"_ _5f\"></span>ider<span class=\"_ _1\"></span>ati come un unico portafoglio di<span class=\"ff2 ws0\"> </span>contratti. I tassi sono determinati per simulare un teorico tasso marginale di i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>teresse coerente con i contratti oggetto di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione. Gli elementi<span class=\"_ _3\"></span> maggiormente significativi considerati nell\u2019aggiu<span class=\"_ _1\"></span>stamento del tasso sono il <span class=\"ff8 lse ws14\">credi<span class=\"_ _5f\"></span>t<span class=\"ls0 ws0\">-<span class=\"ls19 ws9b\">risk spread </span><span class=\"ff1 ws58\">di ciascu<span class=\"_ _1\"></span>n <span class=\"ws0\">P<span class=\"ls19 ws9b\">aese osservabile sul mercato e </span></span></span></span></span>la di<span class=\"ls0 ws7b\">versa durat<span class=\"_ _1\"></span>a dei contra<span class=\"_ _3\"></span>tti di locazione. I tassi di interesse esplicitati all\u2019<span class=\"_ _3\"></span>interno degli accordi di </span>leasing <span class=\"_ _37\"></span><span class=\"ff1 lse ws60\">sono<span class=\"_ _5f\"></span> rari. G<span class=\"_ _3\"></span>li i<span class=\"_ _3\"></span>ncenti<span class=\"_ _5f\"></span>vi per il<span class=\"_ _5f\"></span> <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _37\"></span><span class=\"ff1 ws87\">ricevuti entro e <span class=\"_ _5f\"></span>non oltre la data di inizio d<span class=\"_ _3\"></span>ell\u2019accordo </span></span></span>sono imputati a diretta riduzione del valore del diritto <span class=\"_ _3\"></span>d'uso. Gli incentivi per il leasing concordati durante<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del co<span class=\"_ _3\"></span>ntr<span class=\"_ _3\"></span>atto so<span class=\"_ _5f\"></span>no consi<span class=\"_ _3\"></span>derati<span class=\"_ _5f\"></span> come mo<span class=\"_ _5f\"></span>difiche de<span class=\"_ _3\"></span>l con<span class=\"_ _5f\"></span>tratto o<span class=\"_ _3\"></span>rigina<span class=\"_ _5f\"></span>le misura<span class=\"_ _3\"></span>to alla data della modifica,<span class=\"_ _3\"></span> con un conseguente im<span class=\"_ _3\"></span>patto di pa<span class=\"_ _3\"></span>ri valore sul valore sia<span class=\"_ _3\"></span> del diritt<span class=\"ls19 ws2c\">o d'uso<span class=\"_ _5f\"></span> </span>sia della passivit\u00e0 per leasing.<span class=\"ws0\"> </span>Nel prospetto della situazione patrimo<span class=\"_ _3\"></span>niale<span class=\"ws0\">-</span>finanziaria, il Gruppo espone il<span class=\"_ _3\"></span> \u201cright of use\u201d<span class=\"_ _3\"></span> che non soddisfano la definizione di investimenti immobiliari nella voce \u201cImmob<span class=\"_ _3\"></span>ili, impianti e macchinari<span class=\"ls23 ws2e\">\u201d e </span>le passivit\u00e0 del leasing nella voce \u201c<span class=\"ls19 ws2b\">Passivit<span class=\"_ _1\"></span>\u00e0</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws16\">fin<span class=\"_ _1\"></span>anziari</span>e\u201d, <span class=\"_ _37\"></span></span>nelle sezioni <span class=\"ls19 wsaa\">n<span class=\"_ _1\"></span>on correnti <span class=\"ls11 ws23\">e/o</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>n </span></span></span></span>funzione del<span class=\"_ _3\"></span>le relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>e scad<span class=\"_ _3\"></span>enze<span class=\"ls0\">.</span><span class=\"ls0\"> </span>Perdite di valore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Ad ogni data di bilancio, il Gruppo rivede il <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore contabile delle proprie attivit\u00e0 im<span class=\"_ _5f\"></span>mate<span class=\"_ _1\"></span>riali e<span class=\"ws0\"> </span>degli<span class=\"_ _1\"></span> immo<span class=\"ls0 ws75\">bili, impianti e macc<span class=\"_ _1\"></span>hinari<span class=\"ws0\"> <span class=\"_ _40\"></span></span>per determinare se vi siano indicazioni che queste attivit\u00e0 </span>abbiano subito perdite di valore. Qualora queste ind<span class=\"_ _5f\"></span>ic<span class=\"_ _1\"></span>azioni esistano, viene stimato il valore recuperabile di tali attivit\u00e0 per determinare l\u2019eventuale importo della s<span class=\"ls11 ws53\">valutazion<span class=\"_ _5f\"></span>e. Dove non \u00e8 </span>possibile stimare il valore recuperabile di un\u2019attivit\u00e0 individ<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>almente, il Gruppo effettua la stima del valore recuperabile della unit\u00e0 generatrice di flussi finanziari cui l\u2019attivit\u00e0 appartiene.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Le attivit\u00e0 </span></span>immateriali a vita utile<span class=\"_ _3\"></span> indefinita o non anco<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>a disponibili per l\u2019u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzo sono sottoposte a <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rifica per<span class=\"_ _5f\"></span> perdita di valore ogni anno o pi\u00f9 frequ<span class=\"_ _1\"></span>entemente, ogniqualvolta vi sia un\u2019indicazione che l\u2019attivit\u00e0 possa aver subito u<span class=\"_ _1\"></span>na perdita di valore.<span class=\"ls0 ws0\"> <span class=\"ws1e\">L\u2019ammontare recuperabile \u00e8 il <span class=\"ws8b\">maggiore f<span class=\"_ _1\"></span>ra il <span class=\"ff8 lse ws59\">fair value</span></span></span> <span class=\"_ _3\"></span><span class=\"ls1b ws2e\">al </span></span>netto dei costi di vendita e il valore d\u2019uso. Nella determinazione del valore d\u2019uso, i <span class=\"_ _3\"></span>flussi di cassa futuri stimati sono scont<span class=\"_ _1\"></span>ati al loro valore attuale utilizzando un tasso al lordo delle imposte che riflette le valutazioni<span class=\"ws0\"> <span class=\"_ _1\"></span></span>correnti di mercato del valore del denaro e dei rischi specifici dell\u2019attivit\u00e0.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf ws1f\">Se </span></span>l\u2019ammontare recuperabile di un\u2019attivit\u00e0 (o di u<span class=\"_ _3\"></span>na unit\u00e0 generatrice di flussi finanziari) \u00e8 stimato<span class=\"_ _5f\"></span> essere infer<span class=\"_ _1\"></span>iore rispetto al relativo valor<span class=\"_ _1\"></span>e contabile, esso \u00e8 <span class=\"lse wsd9\">ridotto a<span class=\"_ _5f\"></span>l minor valo<span class=\"_ _3\"></span>re re<span class=\"_ _5f\"></span>cuperabile. <span class=\"_ _5f\"></span>La </span>perdita<span class=\"_ _5f\"></span> di valo<span class=\"_ _3\"></span>re \u00e8 <span class=\"_ _5f\"></span>rilevata n<span class=\"_ _5f\"></span>el conto e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>co.<span class=\"ls0 ws0\"> <span class=\"ls10 ws4d\">Quando una svalutaz<span class=\"_ _1\"></span>ione non ha pi\u00f9 ragione di </span></span>essere mantenuta, il valore contabile dell\u2019attivit\u00e0 (o dell\u2019unit\u00e0 generatrice di flussi finanziari), ad eccezione del<span class=\"ls0 ws0\">l\u2019<span class=\"_ _3\"></span><span class=\"ls10 ws16\">avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws44\">, \u00e8 incrementato al nuovo valore derivante dalla stima del suo v<span class=\"_ _1\"></span>alore </span></span></span>re<span class=\"ls19 ws22\">cuperabile, ma non<span class=\"_ _1\"></span> oltre il valore netto di carico che l\u2019attivit\u00e0 avrebbe avuto se non fosse st<span class=\"_ _1\"></span>ata </span>effet<span class=\"_ _3\"></span>tuata la<span class=\"_ _3\"></span> sva<span class=\"_ _3\"></span>lutazio<span class=\"_ _5f\"></span>ne per perd<span class=\"_ _5f\"></span>ita di va<span class=\"_ _5f\"></span>lore. Il rip<span class=\"_ _5f\"></span>ristino d<span class=\"_ _5f\"></span>el valore <span class=\"ls0 ws16\">\u00e8 im<span class=\"_ _3\"></span>putato imm<span class=\"ls11 ws23\">ed<span class=\"_ _3\"></span>iatamente </span></span>al cont<span class=\"_ _1\"></span>o economico.<span class=\"ls0 ws0\"> </span>Nel capitolo dedicato all\u2019impairment test viene <span class=\"_ _3\"></span>esposto in maniera dettagliata il <span class=\"_ _5f\"></span>proce<span class=\"_ _1\"></span>dimento seguito per la validazione degli importi di avviamento iscritti a bilancio e de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li assets immateriali e materiali d<span class=\"ls11 ws0\">etenuti da<span class=\"_ _3\"></span>lle soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.</span><span class=\"ls11 ws0\"> <span class=\"ls0\"> </span></span>Partecipazion<span class=\"_ _3\"></span>i<span class=\"ls0 ws0\"> </span><span class=\"ws11\">con<span class=\"_ _3\"></span>tabiliz<span class=\"_ _3\"></span>zate con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span></span>Sono costituite<span class=\"ls0 ws0\"> <span class=\"ws1e\">da partecipazioni in societ\u00e0 collegate <span class=\"_ _3\"></span>valutate con il metodo del p<span class=\"_ _5f\"></span>atr<span class=\"_ _1\"></span>imonio netto </span></span>cos\u00ec come riportato nel capitolo \u201cPrincipi di consolida<span class=\"lsf ws15\">mento e<span class=\"_ _1\"></span>d area di con<span class=\"_ _1\"></span>solidame<span class=\"_ _1\"></span>nto\u201d.</span><span class=\"ws0\"> </span>Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls7 ws7\">f<span class=\"_ _1\"></span>inanziarie non corrent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span></span>La voce co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e <span class=\"ls0 ws58\">le partecipazioni in societ\u00e0 in societ\u00e0 collegate non <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutate con il<span class=\"_ _3\"></span> metodo </span>del patrimonio netto e quelle in altre im<span class=\"_ _5f\"></span>pr<span class=\"_ _1\"></span>ese, secondo quanto riportato nel capi<span class=\"_ _5f\"></span>tolo \u201cPrincipi di consolidamento ed are<span class=\"_ _1\"></span>a di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento\u201d. La voce comprende anche c<span class=\"lsf wsc7\">redi<span class=\"_ _1\"></span>ti a medio te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>, </span>contributi da ricevere, depositi cauzionali e similari, tutti valutati al lo<span class=\"_ _3\"></span>ro valore nominale che normal<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> coin<span class=\"_ _1\"></span><span class=\"ls0 ws87\">cide con il valore di realizzo.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">Per<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span></span></span>iori approfondimenti sulla loro iscrizione e </span>valutazione si rimanda a quanto riportato nel paragr<span class=\"_ _1\"></span>afo sotto riportato \u201cAttivit\u00e0 finanziarie (Non correnti<span class=\"_ _5f\"></span>/Correnti<span class=\"_ _5f\"></span>)\u201d.<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span>Rimanenze<span class=\"ls0 ws0\"> </span>Le rimanenze<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">di prodotti ortofrutticoli,</span> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">di materie prime, sussidiarie e di consumo sono valut<span class=\"_ _1\"></span>ate al </span></span>minor valor<span class=\"_ _1\"></span>e tra <span class=\"_ _1\"></span>il costo di ac<span class=\"_ _1\"></span>quisto<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">o di fabbricazione</span></span><span class=\"ws55\">, determinato secondo la configur<span class=\"_ _1\"></span>azione </span>FIFO, ed i<span class=\"_ _1\"></span>l<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">valore di realizzo desumibile dal mercato alla data di chiusur<span class=\"_ _1\"></span>a del bilancio<span class=\"ls11 ws23\">. <span class=\"_ _43\"> </span><span class=\"ls19 ws6e\">Il costo </span></span></span></span>include gli oneri accessori <span class=\"_ _5f\"></span>al ne<span class=\"_ _1\"></span>tto degli scon<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i commerciali e, per<span class=\"_ _3\"></span> i prodotti finiti<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls19 wsc5\">o in corso di </span></span>lavorazione il costo di fabbricazione, in<span class=\"_ _3\"></span>clude le materie prime, la m<span class=\"_ _3\"></span>anodopera diretta e gli altri costi direttamente imputabili alla produzione oltre al ribaltament<span class=\"_ _1\"></span>o dei costi indiretti di produzione ragionevolmente riconducibili allo svolgimento delle attiv<span class=\"_ _1\"></span>it\u00e0 produttive in condizioni di utilizzo normale de<span class=\"_ _1\"></span>lla capacit<span class=\"_ _1\"></span>\u00e0 produtt<span class=\"_ _1\"></span>iva. <span class=\"ls0 ws74\">Il valore di iscrizione \u00e8 eventualmente rettificat<span class=\"_ _1\"></span>o di uno<span class=\"_ _3\"></span> </span>specifi<span class=\"_ _3\"></span>co a<span class=\"_ _3\"></span>ccanto<span class=\"_ _3\"></span><span class=\"ls19 wsb5\">namento per tener conto dei fenomeni di svalutazione per obsolescenza e l<span class=\"_ _3\"></span>ento </span>rigiro che possono eventualmente interessare i materiali di imballo<span class=\"_ _3\"></span>.<span class=\"ws0\"> </span>Attivit\u00e0 Biol<span class=\"_ _5f\"></span>ogiche (\u201c<span class=\"ls8 wsa\">Biological asset</span><span class=\"ls7\">\u201d)<span class=\"ls0 ws0\"> </span></span>La vo<span class=\"_ _5f\"></span>ce <span class=\"ls0 ws75\">Attivit\u00e0 <span class=\"_ _1\"></span>Biologiche (\u201c<span class=\"ls19 ws55\">Biological Asset<span class=\"ls21 ws22\">\u201d)</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lsf ws5d\">incl<span class=\"_ _1\"></span>ude fru<span class=\"_ _1\"></span>tta ne<span class=\"_ _1\"></span></span><span class=\"ws47\">l suo stadio d<span class=\"_ _5f\"></span>i matu<span class=\"_ _1\"></span>razione sulla<span class=\"_ _3\"></span> </span></span></span>pianta (<span class=\"_ _1\"></span><span class=\"lsf wsa5\">nel caso del Gru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lse ws60\">avocado<span class=\"_ _5f\"></span>) che <span class=\"ls0 ws52\">viene prodotta nelle<span class=\"ws0\"> <span class=\"_ _37\"></span></span></span><span class=\"ws71\">are<span class=\"_ _3\"></span>e agri<span class=\"_ _5f\"></span>cole<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>di Orsero<span class=\"_ _5f\"></span><span class=\"ls11 ws51\">. Per le </span></span></span></span></span>attivit\u00e0 biologiche risulta a<span class=\"_ _3\"></span>pplicabile lo IAS 41<span class=\"ls23 wse0\">, secondo<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span>le rimanenze di<span class=\"_ _5f\"></span> frutta sulla pianta devono essere<span class=\"_ _1\"></span> <span class=\"ls0 ws16\">misurate sulla<span class=\"ws0\"> <span class=\"ls11\">base d<span class=\"_ _5f\"></span>el <span class=\"ff8 lse ws23\">fair value</span><span class=\"ls0\"> <span class=\"lsf ws15\">al netto dei<span class=\"_ _1\"></span> cost<span class=\"_ _1\"></span>i stimat<span class=\"_ _1\"></span>i di ve<span class=\"_ _1\"></span>ndita, a<span class=\"_ _1\"></span> meno ch<span class=\"_ _1\"></span>e il </span></span></span></span></span>fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws55\">non<span class=\"_ _1\"></span> possa essere determinat<span class=\"_ _1\"></span>o in modo attendibile. Lo IAS 41<span class=\"_ _1\"></span> assume che il </span></span>fair valu<span class=\"_ _5f\"></span>e<span class=\"ff1 ls0 ws0\"> </span>possa essere <span class=\"lsf wsd0\">misu<span class=\"_ _1\"></span>rato att<span class=\"_ _1\"></span>endibilmen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">per la maggior parte delle at<span class=\"_ _3\"></span>tivit\u00e0 biologiche<span class=\"ls11 ws23\">, <span class=\"ls2c ws1a4\">pur<span class=\"_ _1\"></span> t</span></span><span class=\"ws0\">u<span class=\"ls10 ws16\">ttavia, </span></span></span></span></span>qualora al momento della<span class=\"ws0\"> </span>rilevazione iniziale non sia dispo<span class=\"_ _3\"></span>nibile un prezzo quotato in un mercato<span class=\"_ _3\"></span> attivo<span class=\"_ _3\"></span> <span class=\"_ _37\"></span><span class=\"ls17 ws3\">oppure <span class=\"_ _37\"></span><span class=\"ls0 ws52\">le misurazioni <span class=\"ls11 ws51\">alternative del<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ff8 lse ws71\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">venisse<span class=\"_ _1\"></span>r</span><span class=\"ws52\">o giudicate inattendibili, in tal caso </span></span></span></span></span></span></span>l'attivit\u00e0 \u00e8 valutata al costo al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati e perdite di valore. <span class=\"ws0\"> </span>Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws23\"><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>Credit<span class=\"_ _1\"></span>i commercia<span class=\"_ _1\"></span>li<span class=\"ls28 ws6\">, att<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls4\">ed al<span class=\"_ _5f\"></span>tri crediti<span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></span></span>I credi<span class=\"_ _5f\"></span>ti commer<span class=\"_ _3\"></span>ciali<span class=\"ls0 ws75\">, le at<span class=\"_ _3\"></span>tivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _37\"></span></span>e gli altri crediti sono inizialmente riconosciuti al <span class=\"ff8 lse ws80\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls23 ws27\">, </span></span></span>corrispondente<span class=\"_ _1\"></span> al prezzo dell<span class=\"ls10 wsc1\">a relati<span class=\"_ _1\"></span>va </span><span class=\"ws2b\">operazione<span class=\"ls0 ws0\">, <span class=\"_ _d\"> </span></span></span>in quanto non<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">\u00e8 prese<span class=\"_ _5f\"></span>nte una si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tiva </span></span>componente di fina<span class=\"_ _5f\"></span>nziamento<span class=\"ls0 ws0\">; <span class=\"_ _40\"></span><span class=\"ls19 ws2b\">successivamente</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">essi sono</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">valutati in base al metodo del costo </span></span>ammortizzato, al netto del fondo svalut<span class=\"_ _1\"></span>azione. <span class=\"ls0 ws0\"> </span>L\u2019IFRS 9 definisce un nuovo modello di impairment/svalutazione di tali attivit\u00e0, con l\u2019obiettiv<span class=\"_ _1\"></span>o di fornire informazioni utili agli utilizzatori del bilancio in mer<span class=\"_ _1\"></span>ito alle relative perdite attese. Secondo tale modello, il Gruppo valuta i credit<span class=\"_ _1\"></span>i adottando una logica di perdita attesa (<span class=\"ff8 lsf ws1f\">Expecte<span class=\"_ _1\"></span>d <span class=\"ls19 ws2b\">Loss</span></span><span class=\"ls1c ws2e\">), in </span>sostituzione del frame<span class=\"ls0 wsac\">w<span class=\"_ _1\"></span>ork IAS 39 basato tipicamente<span class=\"_ _3\"></span> sulla valutazione delle perdite osservate </span>(<span class=\"ff8 ls19 ws55\">Incurred Loss</span><span class=\"ws47\">). Per i cre<span class=\"_ _1\"></span>diti <span class=\"_ _3\"></span>commerciali il Gruppo adotta un approccio alla valutazione di tipo </span>semplificato (cd. <span class=\"ff8 ws0\">Simplified <span class=\"ls17 ws3\">Appr<span class=\"_ _1\"></span>oach</span></span><span class=\"ws7b\">) che non richiede la <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ilevazione delle modifich<span class=\"ls23 ws57\">e peri<span class=\"_ _1\"></span>odic<span class=\"_ _1\"></span>he </span></span>del rischio di credito, q<span class=\"_ _3\"></span>uanto piuttosto la contabilizzazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a <span class=\"ff8 lsf wse7\">Expected Cr<span class=\"_ _1\"></span>edit Loss</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">c<span class=\"_ _1\"></span>alcolata </span></span>sull\u2019intera vita del credito (cd<span class=\"ff8 ls11 ws8d\">. Lifetime Expected Cred<span class=\"_ _5f\"></span>it Loss<span class=\"ff1 ls10 wsc4\">). In part<span class=\"_ _1\"></span>icolare,<span class=\"_ _1\"></span> la policy at<span class=\"_ _1\"></span>tuata dal </span></span>Gruppo <span class=\"_ _d\"> </span><span class=\"ls0 ws40\">pre<span class=\"_ _1\"></span>vede la stratifi<span class=\"_ _3\"></span>cazione dei crediti commerciali in categorie s<span class=\"_ _3\"></span>ulla base dei giorni di </span>scaduto, definendo lo stanziamento basandosi sull\u2019esperienza storica delle perdite sui crediti, rettifi<span class=\"_ _5f\"></span>cata per t<span class=\"_ _3\"></span>ener c<span class=\"ls0 ws16\">on<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di fattori previsionali specifici <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iferiti ai creditori ed all\u2019ambiente<span class=\"ff2 ws0\"> <span class=\"_ _c\"> </span></span></span>economico.<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws87\">Il rischio di cred<span class=\"_ _3\"></span>ito deve essere rivalutato alla d<span class=\"_ _3\"></span>ata di riferimento del bilancio anche<span class=\"_ _3\"></span> </span></span>per quelle attivit\u00e0 finanziarie i cui flussi finanziari sono stati rinegoziati<span class=\"ws0\"> <span class=\"_ _69\"> </span></span>o modificati. <span class=\"ls1b ws8c\">I cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>i </span>commerc<span class=\"_ _1\"></span>iali vengo<span class=\"_ _1\"></span>no interament<span class=\"_ _1\"></span>e svalut<span class=\"_ _1\"></span>ati in asse<span class=\"_ _1\"></span>nza di una rag<span class=\"_ _1\"></span>ionevole<span class=\"_ _1\"></span> aspettat<span class=\"_ _1\"></span>iva di recu<span class=\"_ _1\"></span>pero, ovvero in presenza di controparti commerciali inattive. Il valore<span class=\"_ _1\"></span> contabile dell\u2019attivit\u00e0 viene ridotto mediante l\u2019utilizzo del fondo svalutazione e l\u2019importo della perdita viene rilevato a conto economico. <span class=\"ls0 ws0\"> </span>Ad ogni<span class=\"_ _5f\"></span> data di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _5f\"></span>to del bi<span class=\"_ _3\"></span>lancio<span class=\"_ _5f\"></span> il Grup<span class=\"_ _3\"></span>po, p<span class=\"_ _5f\"></span>ertanto,<span class=\"_ _3\"></span> deve<span class=\"_ _5f\"></span> rilevare<span class=\"_ _5f\"></span> nel con<span class=\"_ _5f\"></span>to econom<span class=\"_ _5f\"></span>ico come utile o perdita per<span class=\"_ _1\"></span> riduzione di valore le variazioni cumulate delle per<span class=\"_ _1\"></span>dite atte<span class=\"ls16 wscd\">se<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>lungo tu<span class=\"_ _5f\"></span>tta </span>la vita del <span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>edito<span class=\"_ _3\"></span>. Tale val<span class=\"_ _3\"></span>utazione d<span class=\"_ _3\"></span>eve esse<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e fatta p<span class=\"_ _5f\"></span>er i crediti commer<span class=\"_ _5f\"></span>ciali. Le perdi<span class=\"_ _3\"></span>te attese su crediti dello stru<span class=\"_ _1\"></span>mento finanziario devono riflettere<span class=\"_ _1\"></span> un importo obiettivo e ponderato, il valore temporale del<span class=\"_ _3\"></span> denaro <span class=\"_ _3\"></span>e le informa<span class=\"_ _5f\"></span>zioni <span class=\"ls19 ws22\">ragionev<span class=\"_ _1\"></span>oli e dim<span class=\"_ _3\"></span>ostrabili a disposizione.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>Quando la riscossione del corrispettivo \u00e8 differita oltre i normali termini c<span class=\"_ _1\"></span>ommerciali p<span class=\"_ _3\"></span>raticati ai clienti, si procede all\u2019attualizzazione del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"lsf ws186\">, impiegan<span class=\"_ _1\"></span>do un idone<span class=\"_ _1\"></span>o tasso di merca<span class=\"_ _1\"></span>to</span><span class=\"ws0\">. </span>All\u2019interno della vo<span class=\"ls11 ws63\">ce \u201c<span class=\"ls1b ws6c\">A<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span></span></span>rediti ed altre attivit\u00e0 correnti\u201d sono inclusi anc<span class=\"ws0\">h</span>e i ratei e risconti relativi<span class=\"_ _5f\"></span> a quot<span class=\"_ _5f\"></span>e di costi<span class=\"_ _5f\"></span> e prove<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span> comuni a d<span class=\"_ _5f\"></span>ue o pi\u00f9<span class=\"_ _5f\"></span> esercizi<span class=\"_ _5f\"></span> la cui e<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 va<span class=\"_ _5f\"></span>ria in ra<span class=\"_ _5f\"></span>gione del<span class=\"_ _5f\"></span> tempo, in applicazione del principio di competenza eco<span class=\"_ _3\"></span>nomica.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span>Dis<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span><span class=\"ls8 ws123\">ilit\u00e0<span class=\"ls0 ws0\"> </span><span class=\"wsa\">liquide e mezzi equivalenti<span class=\"ls0 ws0\"> </span></span></span>Tale vo<span class=\"_ _3\"></span>ce <span class=\"_ _3\"></span>compre<span class=\"_ _3\"></span>nde <span class=\"_ _3\"></span>valori<span class=\"_ _5f\"></span> in cassa<span class=\"_ _5f\"></span> e conti <span class=\"_ _5f\"></span>correnti ba<span class=\"_ _5f\"></span>ncari/pos<span class=\"_ _5f\"></span>tali rimb<span class=\"_ _5f\"></span>orsabili a<span class=\"_ _5f\"></span> vista (<span class=\"_ _5f\"></span>comprese le competenze attive e<span class=\"_ _5f\"></span> passive maturate alla data di bila<span class=\"_ _3\"></span>ncio) ed <span class=\"ws0\">iscritti <span class=\"_ _1\"></span></span>al loro valore nominale,<span class=\"_ _5f\"></span> normalmente coincidente c<span class=\"_ _1\"></span>on il <span class=\"ff8 lse ws23\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\">.</span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span>Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls4 ws5\">po<span class=\"lsa wsd\">ssedute per la<span class=\"ls0 ws0\"> <span class=\"ls1d ws11d\">dism<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> gru<span class=\"_ _1\"></span>ppi<span class=\"_ _1\"></span> in d<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>iss<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> ope<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e </span></span></span></span>cessate<span class=\"ls0 ws0\"> </span>Le a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"_ _3\"></span> non<span class=\"_ _5f\"></span> correnti<span class=\"_ _5f\"></span> <span class=\"ls19 wsaa\">possedute per <span class=\"ls0 ws52\">la dismissione, i gruppi in<span class=\"_ _3\"></span> dismissione e le<span class=\"_ _3\"></span> attivit\u00e0 operative </span></span>cessate i<span class=\"_ _5f\"></span>l cui valore <span class=\"_ _5f\"></span>contabil<span class=\"_ _3\"></span>e sar\u00e0<span class=\"_ _3\"></span> recupera<span class=\"_ _5f\"></span>to principa<span class=\"_ _5f\"></span>lmente at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rave<span class=\"_ _3\"></span>rso la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita piutto<span class=\"_ _3\"></span>sto ch<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> attraverso l\u2019u<span class=\"_ _1\"></span>tilizzo continuativo, non<span class=\"_ _1\"></span> sono oggetto di ammortamento e<span class=\"_ _1\"></span> sono valutate al minor<span class=\"ls23 ws27\">e </span>tra il loro valore nett<span class=\"_ _1\"></span>o contabile e<span class=\"ws0\">d il <span class=\"ff8 lse wsd9\">fair value</span> </span>al netto dei costi di vendita<span class=\"ls11 wsa0\">; l\u2019eventuale d<span class=\"_ _5f\"></span>iff<span class=\"_ _1\"></span>erenza<span class=\"_ _5f\"></span> </span>emersa \u00e8 imputata a conto economico come svalutazione<span class=\"ls11 ws23\">. <span class=\"_ _37\"></span><span class=\"ls0 ws87\">Per quan<span class=\"_ _3\"></span>to riguarda le plusvalenze/ </span></span>minusvalenze rilevate a seguito della valutazione al <span class=\"ff8 ls10 ws16\">fai<span class=\"_ _1\"></span>r<span class=\"ls0 ws0\"> </span>v<span class=\"_ _1\"></span>alue</span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>al netto dei costi di vendita o dalla dismissione delle attivit\u00e0 non co<span class=\"_ _3\"></span>rrenti (o gruppi in d<span class=\"_ _3\"></span>ismissione) classificate come <span class=\"_ _3\"></span>\u201c<span class=\"ls19 ws2c\">possedute per la</span><span class=\"ws0\"> </span>vendita\u201d ai sensi dell\u2019IFRS 5, si classificano n<span class=\"_ _3\"></span>ella voce \u201c<span class=\"lse wsa8\">Alt<span class=\"_ _3\"></span>ri ricavi<span class=\"_ _5f\"></span>/costi opera<span class=\"_ _5f\"></span>tivi\u201d opp<span class=\"_ _3\"></span>ure \u201c<span class=\"ls1b ws2e\">Alt<span class=\"_ _1\"></span>ri </span></span>proven<span class=\"_ _5f\"></span>ti/oneri da<span class=\"_ _5f\"></span> partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _3\"></span><span class=\"ls0 ws0\">\u201d <span class=\"ls19 ws22\">a seconda che si tratti di specific<span class=\"_ _1\"></span>i assets o di partecipazioni.</span><span class=\"ff8\"> </span></span>Si evidenzia ch<span class=\"_ _1\"></span>e<span class=\"ws75\">, per \u201cGruppo <span class=\"_ _3\"></span>in dismissione\u201d (Disposal group) si intende u<span class=\"_ _3\"></span>n insieme di attivit\u00e0 e </span>passivit\u00e0 direttamente correlate destinate alla dismissione nell\u2019ambito di un\u2019unic<span class=\"_ _1\"></span>a operazione.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">Le </span></span>attivit\u00e0 operative cessate (Discontinued Operations) sono, invece, costituite da una significativa componente del Gruppo, quale ad esempio un importante ramo autonomo di att<span class=\"_ _1\"></span>ivit\u00e0 o area geograf<span class=\"_ _1\"></span>ica di attiv<span class=\"_ _1\"></span>it\u00e0 o una controllat<span class=\"_ _1\"></span>a acquisita e<span class=\"_ _1\"></span>sclusivament<span class=\"_ _1\"></span>e in funzione di un<span class=\"_ _1\"></span>a rivendita. <span class=\"ls0 ws0\"> </span>I dati relativi alle att<span class=\"_ _1\"></span>ivit\u00e0 non correnti <span class=\"ls19 ws2b\">possedut<span class=\"ls11 ws23\">e <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">per <span class=\"ls0 ws7e\">la d<span class=\"_ _5f\"></span>ismissione, i g<span class=\"_ _1\"></span>ruppi in dismissione e le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span>operative cessa<span class=\"_ _5f\"></span>te vengono p<span class=\"_ _3\"></span>resentati i<span class=\"_ _5f\"></span>n due specifiche vo<span class=\"_ _3\"></span>ci della <span class=\"ls0 ws0\">s<span class=\"ls1b ws2e\">itua<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _3b\"> </span></span>patrimoniale-<span class=\"_ _1ec\"> </span></span>finanz<span class=\"_ _1\"></span>iaria: attivit\u00e0 <span class=\"ls19 ws1a0\">possedu<span class=\"_ _1\"></span>te per la vendita<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span></span>e passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lsf wse3\">dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e correlat<span class=\"_ _1\"></span>e alle att<span class=\"_ _1\"></span>ivit\u00e0 </span>possedute per la<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span> </span> </span>Con esclusivo riferiment<span class=\"_ _1\"></span>o alle attivit\u00e0 operative cessate, i risultati economici netti da esse consegu<span class=\"_ _1\"></span>it<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span> </span>nelle more<span class=\"_ _3\"></span> del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls19 ws11f\">processo di dismissione, le plusvalenze/minusvalen<span class=\"_ _1\"></span>ze derivanti dalla dismissione </span></span>stessa e<span class=\"ls0 ws0\">d <span class=\"ls11 wsa0\">i corrispondenti<span class=\"_ _5f\"></span> dati comparati<span class=\"_ _3\"></span>vi dell\u2019eser<span class=\"_ _5f\"></span>cizio/periodo prec<span class=\"_ _5f\"></span>edente vengono pr<span class=\"_ _5f\"></span>esentati </span></span>in una specifica voce del <span class=\"ws0\">c<span class=\"ls19 ws22\">onto economico: \u201c<span class=\"ls16 ws1d\">Utile/<span class=\"_ _5f\"></span>perd<span class=\"_ _3\"></span>ita d<span class=\"_ _3\"></span>a atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> operati<span class=\"_ _5f\"></span><span class=\"ls19 ws2d\">v<span class=\"_ _1\"></span>e cessate<span class=\"ls21 ws22\">\u201d.</span></span></span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws1d\"><span class=\"ls19 ws2d\"><span class=\"ls21 ws22\"> <span class=\"ls0 ws0\"> </span></span></span></span></span></span>Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span>variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span>con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span>rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span>finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span>passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">  </span>Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span>non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span>debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span>banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span>debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su acquisizioni.  I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span>loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span>rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span>Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span>Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span>nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span>positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span>primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span>strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span>coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span>coperti ammissibili; <span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span>della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span>economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span>il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span>Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span>value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span>effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span><span class=\"ls11 ws0\"><span class=\"ff2 ls0\"><span class=\"_ _c\"> </span></span></span>segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span>dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span>dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span>inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span>prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span>Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.<span class=\"ls0 ws0\"> </span>Azioni proprie<span class=\"ls0 ws0\"> </span>Le<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>i <span class=\"ls17 ws3\">proprie <span class=\"ls0 ws28\">sono is<span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>itte in riduzione del pa<span class=\"_ _5f\"></span>tr<span class=\"_ _1\"></span>imonio netto. Il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osto originario delle azioni p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>oprie </span></span>e gli effetti economici derivanti dalle eventuali vendite suc<span class=\"_ _1\"></span>cessive sono parimenti rilevati come<span class=\"ws0\"> </span>movimenti di patrimonio netto.<span class=\"ws0\"> </span>Fondi <span class=\"ls0 ws0\"> </span>Il Gruppo <span class=\"ls0 ws0\">rileva <span class=\"_ _3f\"> </span><span class=\"ws45\">ne<span class=\"_ _1\"></span>lla voce <span class=\"ls1b ws2e\">fo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span><span class=\"lse wscb\">rischi ed on<span class=\"_ _3\"></span>eri (co<span class=\"_ _5f\"></span>rrenti e non co<span class=\"_ _5f\"></span>rrenti)<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls10 ws116\">g<span class=\"_ _1\"></span>li accantonamen<span class=\"_ _1\"></span>ti </span></span></span></span></span></span>effet<span class=\"_ _3\"></span>tuati a <span class=\"_ _5f\"></span>fronte di <span class=\"ls0 ws0\">obblig<span class=\"_ _3\"></span>azioni <span class=\"_ _1\"></span><span class=\"ls10 ws16\">attual<span class=\"_ _1\"></span></span>i<span class=\"ls11 ws57\">, legal</span>i <span class=\"ws44\">o implicit</span>e, <span class=\"_ _1\"></span><span class=\"ls23 ws8d\">leg<span class=\"_ _1\"></span>ate a<span class=\"_ _1\"></span>d</span> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">event</span>i <span class=\"ls10 ws16\">pass<span class=\"_ _1\"></span>at</span>i <span class=\"_ _1\"></span><span class=\"ls19 ws49\">al sussister<span class=\"_ _1\"></span>e di </span></span>due precise co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _5f\"></span>rappresentate <span class=\"ls1c ws2f\">(i) <span class=\"_ _69\"> </span><span class=\"ls10 ws16\">dalla <span class=\"_ _3b\"> </span>elevata <span class=\"_ _3b\"> </span><span class=\"ls17 ws3\">probabil</span></span></span>it\u00e0 che nel t<span class=\"_ _5f\"></span>empo si renda necessario l\u2019impieg<span class=\"_ _1\"></span>o di risorse del Grup<span class=\"ls17 ws1b1\">po pe<span class=\"_ _1\"></span>r </span><span class=\"ws2b\">soddisfare <span class=\"_ _3f\"> </span><span class=\"ls0 ws0\">l</span></span>e st<span class=\"_ _1\"></span>esse<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls11 ws23\">e <span class=\"_ _d\"> </span></span><span class=\"ws68\">(<span class=\"_ _1\"></span>ii) nel caso sia possibile</span> </span>effet<span class=\"_ _3\"></span>tuare<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">una stima attendibile dell\u2019a<span class=\"_ _3\"></span>mmontare dell<span class=\"ls23 ws27\">e <span class=\"_ _37\"></span></span><span class=\"ws0\">obbligazion</span>i in questione<span class=\"ws0\">. <span class=\"_ _1\"></span></span>Gli stanziamenti </span></span>riflettono la migliore stima possibile effettu<span class=\"_ _1\"></span>ata sulla base degli elementi a disposizione.<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls1b ws1b2\">I<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>i </span></span>vengono riesaminati ad ogni data di riferimento del bilancio ed ev<span class=\"_ _1\"></span>entualmente rettificati per riflettere la miglior stima corrente; event<span class=\"_ _3\"></span>uali <span class=\"ls19 wsaa\">variazioni di stima sono riflesse nel </span><span class=\"ws0\">c<span class=\"ls19 ws2b\">onto <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>onomico </span></span>del periodo in cui la variazione \u00e8 avvenuta. Quando l\u2019effetto finanziario del temp<span class=\"_ _3\"></span>o \u00e8 significativo e le date di pagamento<span class=\"_ _3\"></span> delle obbligazioni sono sti<span class=\"_ _3\"></span>mabili, l\u2019accantonamento \u00e8 oggetto di attualizzazione utilizzando un tasso d<span class=\"_ _5f\"></span>i scont<span class=\"_ _1\"></span>o che<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>iflette<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws69\">la val<span class=\"_ _5f\"></span>utazione<span class=\"_ _5f\"></span> corrente d<span class=\"_ _5f\"></span>el costo<span class=\"_ _5f\"></span> del </span></span>denaro in relazione al tempo. L\u2019incr<span class=\"_ _1\"></span>emento del fondo connesso al trascorrere del tempo \u00e8 imputat<span class=\"_ _1\"></span>o a <span class=\"ls0 ws0\">c<span class=\"ls19 ws2b\">onto </span>e<span class=\"ls19 ws3f\">conomi<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>o alla voce \u201c<span class=\"ls0 ws7e\">Provent<span class=\"_ _1\"></span>i finanziari e <span class=\"ls1c ws1b3\">Oneri finanziari</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 ws9e\">e differenze cambio<span class=\"ls21 ws22\">\u201d. <span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>In caso di cause legali, l\u2019ammontare dei fondi viene determinato sulla base delle valutazioni dei rischi al fine di deter<span class=\"_ _1\"></span>minare la p<span class=\"_ _3\"></span>robabilit\u00e0, la tempistica e gli import<span class=\"_ _1\"></span>i coinvolti. <span class=\"ls10 wsc3\">Quando la passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> </span>\u00e8 relativ<span class=\"_ _1\"></span>a ad<span class=\"ls0 ws0\"> <span class=\"ws1e\">immobili, impia<span class=\"_ _3\"></span>nti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws2d\">(per esem<span class=\"_ _3\"></span>pio smantellamento e ripr<span class=\"_ _1\"></span>i<span class=\"ls0 ws1e\">stino siti), il fo<span class=\"_ _3\"></span>ndo </span></span></span></span></span>\u00e8 rilevato in contropartita all\u2019<span class=\"_ _3\"></span>attivit\u00e0 cui si riferisce e l\u2019imputazione a <span class=\"ws0\">c<span class=\"ls2b wsbb\">ont<span class=\"_ _1\"></span>o <span class=\"_ _40\"></span></span>e<span class=\"lse ws56\">conomi<span class=\"_ _3\"></span>co avvien<span class=\"_ _5f\"></span>e </span></span>attraverso il proce<span class=\"_ _1\"></span>sso di ammortamento. <span class=\"ls0 ws0\"> </span>Nelle note al bilancio vengono illustrate le passivit\u00e0 potenziali significative rappresentate<span class=\"ws0\"> <span class=\"lsf ws1f\">da: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws24\">obbligazioni possibili (ma non probabili) deriv<span class=\"_ _1\"></span>anti da eventi passati, la cui esistenza sar\u00e0 </span></span>confermata solo al ver<span class=\"_ _1\"></span>ificarsi o meno di uno o pi\u00f9 event<span class=\"_ _1\"></span>i futuri non totalmente sotto il controllo dell\u2019impresa; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws75\">obbligazioni attuali derivanti da eventi pa<span class=\"ls19 wsbd\">ssati il <span class=\"_ _3\"></span>cui ammontare non pu\u00f2 essere <span class=\"_ _5f\"></span>st<span class=\"_ _1\"></span>imato </span></span></span>attendibilmente o il<span class=\"_ _1\"></span> cui adempimento potrebbe non essere oneroso.<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span>Benefici ai dipenden<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> </span>Benefici<span class=\"_ _3\"></span> a brev<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> termi<span class=\"_ _3\"></span>ne<span class=\"ls0 ws0\"> </span>I benefici ai dipendenti a<span class=\"_ _5f\"></span> breve termine sono contabilizzati a conto e<span class=\"_ _3\"></span>conomico nel periodo in<span class=\"_ _3\"></span> cui viene <span class=\"ls10 ws20\">prestata l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 lav<span class=\"_ _1\"></span>orativa.<span class=\"ls0 ws0\"> </span></span>Benefici<span class=\"_ _3\"></span> successiv<span class=\"_ _3\"></span>i al ra<span class=\"_ _5f\"></span>pporto di lavoro<span class=\"ls0 ws0\"> </span>I dipendenti delle societ\u00e0 del Gruppo fruiscono di benefici <span class=\"ws8b\">in coin<span class=\"_ _1\"></span>cidenza o <span class=\"ws0\">s</span></span>uccessivi alla fine del rapporto di lavoro,<span class=\"_ _1\"></span> che possono essere piani pensi<span class=\"_ _1\"></span>onistici a contr<span class=\"_ _1\"></span>ibuzione definita oppure a benefici definiti, e di altri benef<span class=\"_ _1\"></span>ici a lungo termine, secondo le condizioni pratiche<span class=\"_ _1\"></span> locali dei Pa<span class=\"_ _3\"></span>esi in cui tali soc<span class=\"_ _1\"></span>iet\u00e0 operano. La pas<span class=\"ls0 ws8b\">sivit\u00e0 relativa, al netto delle eventuali at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano, </span>\u00e8 determinata sulla base <span class=\"_ _5f\"></span>di ipotesi attuariali stimando l\u2019ammontare dei benefici fu<span class=\"_ _3\"></span>turi che i dipendenti hanno maturato alla data di riferimento<span class=\"ws0\"> <span class=\"lsf ws15\">(c.d. metodo<span class=\"_ _1\"></span> di proie<span class=\"_ _1\"></span>zione u<span class=\"_ _1\"></span>nitaria de</span>l<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>credito<span class=\"_ _5f\"></span>)<span class=\"ls0 ws7d\">. La passivit\u00e0 \u00e8 rilevata per competenza lungo il periodo di maturazione del diritto<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls2a ws1b4\">e l<span class=\"_ _1\"></span>a </span></span></span>valut<span class=\"_ _1\"></span>azione \u00e8 effettu<span class=\"_ _1\"></span>ata da<span class=\"ls0 ws0\"> <span class=\"ls3d ws1d\">un</span> <span class=\"ls2a ws3e\">att<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i</span>o <span class=\"lsf ws1f\">indi<span class=\"_ _1\"></span>pendent<span class=\"_ _1\"></span></span>e <span class=\"ls2b wsbb\">per<span class=\"_ _1\"></span> <span class=\"ls16 ws73\">tutte<span class=\"_ _3\"></span> <span class=\"ls11 ws0\">le societ\u00e0 d<span class=\"_ _5f\"></span>el Gruppo<span class=\"ls0\">. </span></span></span></span></span>Il trattamento contabile dei piani pensionistici <span class=\"lse wsd9\">e de<span class=\"_ _3\"></span>gli al<span class=\"_ _5f\"></span>tri benefi<span class=\"_ _5f\"></span>ci successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rto di lavoro<span class=\"_ _5f\"></span> </span>dipende dalla natura degli stessi.<span class=\"ws0\"> </span>I piani a contribuzione definita sono piani per benefici successivi alla fine del rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di lavoro in base ai qual<span class=\"ls0 ws1e\">i le societ\u00e0 del <span class=\"_ _3\"></span>Gruppo versano contribuzioni fisse ad<span class=\"_ _3\"></span> un\u2019entit\u00e0 giuridicam<span class=\"_ _3\"></span>ente distinta </span>su base obbligatoria, contrattuale o volontaria senza che esistano obbligazioni l<span class=\"_ _5f\"></span>egali o implicite ad effettuare <span class=\"_ _3\"></span>versamenti a<span class=\"_ _3\"></span>ggiuntivi se l\u2019<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>it\u00e0 non d<span class=\"_ _5f\"></span>ovesse detenere<span class=\"ls0 ws0\"> <span class=\"lse ws78\">at<span class=\"_ _5f\"></span>tivit\u00e0 suffi<span class=\"_ _5f\"></span>cienti per pa<span class=\"_ _5f\"></span>gare </span></span>tutti i benefici pensionistici <span class=\"_ _3\"></span>maturati relativi all\u2019attivit\u00e0 l<span class=\"_ _3\"></span>avorativa svolta nell\u2019esercizio corrente ed i<span class=\"_ _5f\"></span>n quelli precedenti. I contributi da versare sono rilevati a conto economico s<span class=\"_ _3\"></span>ulla base del principio della c<span class=\"_ _1\"></span>ompete<span class=\"_ _1\"></span><span class=\"ls0 ws16\">nza e classificati tra i costi del personale. <span class=\"ws0\"> </span></span>I piani a benefici definit<span class=\"_ _1\"></span>i sono piani per benefici successivi alla fine del rapporto di lavoro diversi dai piani a contribuzione <span class=\"_ _5f\"></span>def<span class=\"_ _1\"></span>inita. L\u2019obbligazione a <span class=\"_ _3\"></span>finanziare i fondi pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span> piani <span class=\"_ _3\"></span>pensionistici a benefic<span class=\"ls19 ws2d\">i definiti ed il relativo costo annuo rilevato a c<span class=\"_ _1\"></span>onto economico sono determinati su<span class=\"_ _1\"></span>lla base </span>di valutazioni attuariali indipendenti utilizzando il metodo della proiezione unitaria del credito (<span class=\"ff8\">P<span class=\"lsf ws1f\">rojec<span class=\"_ _1\"></span>ted <span class=\"_ _37\"></span></span>Unit<span class=\"_ _1\"></span> <span class=\"_ _37\"></span>C<span class=\"lsf ws1f\">redit <span class=\"_ _40\"></span></span>M<span class=\"ls23 ws27\">ethod<span class=\"_ _1\"></span></span></span><span class=\"ls1c wsb4\">), in funzio<span class=\"_ _5f\"></span>ne di uno o p<span class=\"_ _3\"></span>i\u00f9 fat<span class=\"_ _3\"></span>tori<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">quali l\u2019et\u00e0, gli anni <span class=\"_ _3\"></span>di servizio e la </span></span></span>retribuzione futura prevista. Gli utili e le perdite attuariali relativi ai piani a benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rett<span class=\"_ _1\"></span>ifiche ba<span class=\"_ _3\"></span>sate sull\u2019esperienza passata sono rilev<span class=\"_ _1\"></span>ati i<span class=\"ls19 ws97\">mmediatamente nel periodo in cui sorgon<span class=\"_ _1\"></span>o nel conto economico complessivo e non sono mai </span>class<span class=\"_ _3\"></span>ificati<span class=\"_ _5f\"></span> a conto <span class=\"_ _5f\"></span>economico<span class=\"_ _3\"></span> nei p<span class=\"_ _5f\"></span>eriodi su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi. Le pa<span class=\"_ _5f\"></span>ssivit\u00e0 pe<span class=\"_ _5f\"></span>r benefici<span class=\"_ _5f\"></span> successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> lavoro<span class=\"_ _3\"></span> rileva<span class=\"_ _5f\"></span>te in bil<span class=\"_ _5f\"></span>ancio rappres<span class=\"_ _5f\"></span>entano il <span class=\"_ _5f\"></span>valore attua<span class=\"_ _5f\"></span>le d<span class=\"ls0 ws52\">elle passivit\u00e0 per i piani a </span>benefi<span class=\"_ _5f\"></span>ci <span class=\"_ _1\"></span>defini<span class=\"_ _5f\"></span>ti rettifica<span class=\"_ _5f\"></span>te per tenere co<span class=\"_ _5f\"></span>nto <span class=\"ls0 ws16\">degli utili e delle perdite attuariali non rilevati e ridotte </span>del fair value delle at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano,<span class=\"_ _3\"></span> se esistenti. E<span class=\"_ _3\"></span>ventuali attivit\u00e0 nette d<span class=\"_ _3\"></span>eterminate applicando ques<span class=\"ls19 ws6e\">t<span class=\"_ _1\"></span>o calcolo sono iscritte fino a concorrenz<span class=\"_ _1\"></span>a delle perdite attuariali e del costo </span>relativo a p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>estazioni p<span class=\"_ _5f\"></span>regresse non ricono<span class=\"_ _5f\"></span>sciuti precedentemen<span class=\"_ _5f\"></span>te, oltre al valo<span class=\"_ _5f\"></span>re attuale dei rimborsi disponibili e delle rid<span class=\"_ _3\"></span>uzioni delle contribuzioni future al piano. I <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osti relativi ai piani a benefici definiti sono classificati tra i c<span class=\"_ _1\"></span>osti del personale ad eccezione dei costi re<span class=\"_ _1\"></span>lativi all\u2019incremento del valore attuale dell\u2019obbligazione derivanti dall\u2019avvicinarsi del m<span class=\"_ _3\"></span>omento del pagamento dei benefic<span class=\"_ _1\"></span>i che sono classificat<span class=\"ls0 ws1e\">i fra gli <span class=\"_ _1\"></span>oneri finanziari.<span class=\"ws0\"> </span></span>P<span class=\"ws7e\">er quanto riguarda le societ\u00e0 italiane, il trattament<span class=\"_ _1\"></span>o di fine rapporto dovuto ai dipendenti, ai sensi </span>dell\u2019articolo 2120 del Codice civile<span class=\"ws0\">, <span class=\"lse wsd9\">era consid<span class=\"_ _5f\"></span>erato sino<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re <span class=\"ls18 ws21\">2006<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1c ws2e\">un piano<span class=\"_ _3\"></span> a benefici<span class=\"_ _5f\"></span> </span></span></span></span></span>definiti. La disciplina d<span class=\"lsf ws5d\">i tale fo<span class=\"_ _1\"></span>ndo \u00e8 st<span class=\"_ _1\"></span>ata pr<span class=\"_ _1\"></span>ofondamen<span class=\"_ _1\"></span>te modif<span class=\"_ _1\"></span>icata dal<span class=\"_ _1\"></span>la Leg<span class=\"_ _1\"></span>ge 27<span class=\"_ _1\"></span> dicembre </span>2006,<span class=\"_ _3\"></span> n.296<span class=\"_ _5f\"></span> (\u201cLegge <span class=\"_ _5f\"></span>finanzia<span class=\"_ _3\"></span>ria 2007\u201d<span class=\"_ _5f\"></span>) e su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi Decr<span class=\"_ _3\"></span>eti e <span class=\"_ _5f\"></span>Regolamen<span class=\"_ _3\"></span>ti. <span class=\"ls23 ws8d\">In part<span class=\"_ _1\"></span>icola<span class=\"_ _1\"></span>re,<span class=\"_ _1\"></span> le nu<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span> </span>disposizioni hanno imposto, per le societ\u00e0 aventi un organico superiore<span class=\"_ _1\"></span> ai 50 dipend<span class=\"_ _3\"></span>en<span class=\"ls10 wsc3\">ti alla dat<span class=\"_ _1\"></span>a </span>di introduzione della riforma, <span class=\"lse ws67\">di co<span class=\"_ _5f\"></span>nsiderare il <span class=\"_ _5f\"></span>trattam<span class=\"_ _5f\"></span>ento di fine ra<span class=\"_ _5f\"></span>pporto un p<span class=\"_ _5f\"></span>iano a b<span class=\"_ _5f\"></span>enefici </span>definiti esclus<span class=\"_ _3\"></span>ivamente per <span class=\"_ _5f\"></span>le quote maturate anterio<span class=\"_ _5f\"></span>rmente al 1\u00b0 gennaio 20<span class=\"_ _3\"></span>07<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws1b5\">(e non ancora<span class=\"_ _5f\"></span> </span></span>liquidate alla data di bilancio), mentre successiv<span class=\"_ _1\"></span>am<span class=\"ls10 wsc4\">ente a tale data <span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span></span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>assimilarlo ad un piano <span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>ibuzi<span class=\"_ _1\"></span>one defi<span class=\"_ _1\"></span>nita. In con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza, le quote<span class=\"_ _1\"></span> di tratt<span class=\"_ _1\"></span>amento di fine<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>o maturate succ<span class=\"_ _1\"></span>essivamente a tale data assu<span class=\"_ _1\"></span>mono la natura relativ<span class=\"_ _1\"></span>a ai piani a contribuz<span class=\"_ _1\"></span>ione definita,<span class=\"_ _1\"></span> con esclusione<span class=\"_ _1\"></span>, pertanto, di <span class=\"ls0 ws3b\">c<span class=\"_ _3\"></span>omponenti di stima attuariale<span class=\"ws0\"> <span class=\"_ _44\"> </span></span>nella determinazione del cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di </span>compe<span class=\"_ _3\"></span>tenza. <span class=\"_ _5f\"></span>Le quote di tra<span class=\"_ _5f\"></span>ttamento di<span class=\"_ _5f\"></span> fine rappo<span class=\"_ _3\"></span>rto matura<span class=\"_ _5f\"></span>te fino a<span class=\"_ _3\"></span>l 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2006 rimangono valutate quali piani a benefici definiti secondo procedimenti attuariali, escludendo, per\u00f2 nel<span class=\"ls0\"> calcolo <span class=\"ws16\">la comp<span class=\"_ _3\"></span>onente relativa ai futuri incrementi salariali.</span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span>Pag<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i bas<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span> su az<span class=\"_ _1\"></span>ioni<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Il <span class=\"lsf ws1f\">Pian<span class=\"_ _1\"></span>o <span class=\"ls18 ws2a\">L<span class=\"_ _1\"></span>TI 2020<span class=\"_ _1\"></span></span></span>-<span class=\"ls18 ws21\">2022<span class=\"_ _1\"></span> <span class=\"lsf wsd0\">a f<span class=\"_ _1\"></span>avore degl<span class=\"_ _1\"></span>i amminist<span class=\"_ _1\"></span>ratori e<span class=\"_ _1\"></span> dipenden<span class=\"_ _1\"></span>ti</span></span> <span class=\"lse wsd9\">riconosce<span class=\"_ _3\"></span> un i<span class=\"_ _5f\"></span>ncentivo m<span class=\"_ _5f\"></span>onetario </span>correlato al raggiungimento di determinati obiettivi di performance e di <span class=\"_ _3\"></span>creazione di valore per gli Azionisti, subordinatamente all\u2019avverarsi delle condizioni di accesso (\u201cGate\u201d) e del perdurare<span class=\"_ _1\"></span> del rapporto di lavoro c<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">il Gru<span class=\"_ _1\"></span>ppo. Il Piano prevede, inoltre, che<span class=\"_ _1\"></span> una parte di tali incentivi sia </span></span>indicizzata al rendimento dei titoli della Capogruppo. S<span class=\"lse ws9c\">i \u00e8 provved<span class=\"_ _3\"></span>uto a val<span class=\"_ _5f\"></span>utare <span class=\"ls0 ws0\">al <span class=\"_ _40\"></span></span><span class=\"ff8\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">i </span></span></span></span>servizi prestati e le passivit\u00e0 assunte <span class=\"lse wsd6\">in accord<span class=\"_ _5f\"></span>o con qua<span class=\"_ _5f\"></span>nto previs<span class=\"_ _5f\"></span>to dall\u2019<span class=\"_ _3\"></span>IFRS 2.<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">T<span class=\"_ _1\"></span>ale <span class=\"ff8 ls10 wsd3\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>iene </span></span></span></span></span>imputato a conto economico come costo sulla base d<span class=\"_ _3\"></span>el periodo di maturazione con contropartita<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span>un<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">debito iscritto nelle \u201c<span class=\"ws0\">A<span class=\"lse wsa7\">l<span class=\"_ _3\"></span>tre pa<span class=\"_ _5f\"></span>ssivit\u00e0 corren<span class=\"_ _5f\"></span>ti\u201d<span class=\"ls0 ws7e\">, vedi anche nella relazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li amministratori sulla </span></span></span></span></span>gestione il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>agrafo <span class=\"_ _5f\"></span>\u201cRemuner<span class=\"ls23 ws27\">az<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> </span>incentivan<span class=\"_ _5f\"></span>te del Top Managem<span class=\"_ _3\"></span>ent<span class=\"ls0\">\u201d.</span><span class=\"ls0\"> </span>Ricavi e costi<span class=\"ls0 ws0\"> </span>I ricavi sono generati principalmente dai tre settori <span class=\"ff8 ls18 ws21\">\u201ccore\u201d</span><span class=\"ws0\"> <span class=\"_ _d\"> </span></span>quali il settore Distribuzione (attivit\u00e0 dedite<span class=\"_ _1\"></span> all<span class=\"ls0 ws44\">\u2019importazione ed alla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">distr<span class=\"_ _1\"></span>ibuzione di prodotti<span class=\"_ _3\"></span> ortofrutticoli), il settore Ship<span class=\"_ _3\"></span>ping (dedito al </span></span></span>tras<span class=\"_ _1\"></span>porto mar<span class=\"_ _1\"></span>ittimo pr<span class=\"_ _1\"></span>incipalmen<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span> banane ed an<span class=\"_ _1\"></span>anas) e<span class=\"_ _1\"></span>d il settor<span class=\"_ _1\"></span>e <span class=\"ls0 wsaf\">Holding &amp;<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"lse ws14\">Se<span class=\"_ _3\"></span>rvizi<span class=\"_ _3\"></span> </span></span></span>(prestazione di servizi in amb<span class=\"_ _3\"></span>ito doganale, nel settore informatico e<span class=\"_ _3\"></span> le attivit\u00e0 di coo<span class=\"_ _3\"></span>rdina<span class=\"lsf ws1f\">ment<span class=\"_ _1\"></span>o </span>della holding).<span class=\"ffb fs11 ws0\"> </span>Il Gruppo r<span class=\"_ _1\"></span>ileva i ricavi quando (o a mano a mano<span class=\"_ _1\"></span> che) adempie l\u2019obbligazion<span class=\"_ _1\"></span>e di fare trasf<span class=\"_ _1\"></span>erendo al cliente il bene o servizio promesso. L\u2019attivit\u00e0 \u00e8 trasferita quando (o a mano a m<span class=\"_ _3\"></span>ano che)<span class=\"_ _1\"></span> il cliente ne acquisisce il controllo (capacit\u00e0 di decidere dell\u2019uso dell\u2019attivit\u00e0 e di trarne sostanzialmente tutti i benefici rimanenti).<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">Contemporaneamente a tale passaggio sorge il diritto d<span class=\"_ _3\"></span>el Gruppo ad </span></span>esigere il pa<span class=\"_ _3\"></span>gamento d<span class=\"_ _5f\"></span>ella prestazione<span class=\"_ _3\"></span> effettuata.<span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Le pe<span class=\"_ _3\"></span>rmute <span class=\"_ _5f\"></span>tra beni<span class=\"_ _5f\"></span> o servizi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> e<span class=\"ls0 ws0\"> <span class=\"ls19 ws2c\">valore simile, in quanto non rappresentative di operazioni </span></span>di vendita, non determinano la rilevazione di ricavi e c<span class=\"_ _3\"></span>osti.<span class=\"ws0\"> </span>Second<span class=\"_ _5f\"></span>o l\u2019IFRS 15,<span class=\"_ _3\"></span> il Gr<span class=\"_ _5f\"></span>uppo de<span class=\"_ _3\"></span>ve rile<span class=\"_ _3\"></span>vare co<span class=\"_ _5f\"></span>me ricavo i<span class=\"_ _3\"></span>l pre<span class=\"_ _3\"></span>zzo de<span class=\"_ _3\"></span>ll\u2019o<span class=\"_ _3\"></span>perazi<span class=\"_ _5f\"></span>one assegna<span class=\"_ _5f\"></span>to all\u2019obbligazione di fare, considerando tutti i <span class=\"_ _3\"></span>termini del contratto e le sue pratiche comm<span class=\"_ _3\"></span>erciali. Il prezzo dell\u2019operazione \u00e8 l\u2019importo del corrispettivo a cui il Gruppo ritiene di aver diritto in cambio del trasferimento al cliente dei beni o servizi promessi, esclusi gli importi riscossi pe<span class=\"_ _3\"></span>r co<span class=\"ls2b wse8\">nt<span class=\"_ _1\"></span>o te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i. I<span class=\"_ _1\"></span>l </span>corrispettivo pu\u00f2 includere importi fissi, importi variabili o entrambi.<span class=\"ws0\"> </span>I ricavi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>a vengono<span class=\"_ _5f\"></span> riconosciu<span class=\"_ _5f\"></span>ti in bas<span class=\"_ _5f\"></span>e alla comp<span class=\"_ _5f\"></span>etenza temp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>le. I pro<span class=\"_ _5f\"></span>venti e gli oneri sono iscritti secondo il principio d<span class=\"_ _3\"></span>ella competenza temporale, con l\u2019opportuna rilevazione,<span class=\"_ _3\"></span> ove necessario dei relativi ratei e risconti.<span class=\"ws0\"> </span>Contributi<span class=\"ls0 ws0\"> </span><span class=\"lsa\">in conto ca<span class=\"_ _5f\"></span>pitale ed in <span class=\"_ _3\"></span>conto eserci<span class=\"_ _5f\"></span>zio<span class=\"ls0 ws0\"> </span></span>I contributi sono rilevati allorch\u00e9 esista la ragionevole certezza che essi saranno ricevuti e che tutte le condizioni per<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">la loro erogazione saranno rispettate. I contributi in \u201cconto capitale\u201d sono iscritti </span></span>nello stato patrimoniale quale posta rettificativ<span class=\"_ _1\"></span>a del valore di iscrizione del bene cui si riferiscono. I contribut<span class=\"_ _1\"></span>i in \u201cconto esercizio\u201d sono imputati come pr<span class=\"_ _1\"></span>ovento e <span class=\"ls11 ws0\">sono riparti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, sistem<span class=\"_ _5f\"></span>aticamente, nei </span>differenti esercizi a compensazione dei costi ad essi correlati.<span class=\"ws0\"> <span class=\"_ _46\"> </span></span>Ai fini di una corretta rappresentazione e<span class=\"_ _1\"></span>conomica i contri<span class=\"_ _1\"></span>buti sono imputati al conto e<span class=\"_ _1\"></span>conomico gradualmente, in relazione alla dinamica degli ammortamenti relativi agli investimenti realizzati, a fronte dei quali i contributi vengono percepiti. Per le immobilizzazioni coperte dal <span class=\"lse ws14\">contribu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ls11 ws90\">viene pertanto<span class=\"_ _3\"></span> </span></span></span>rispettata in ogni esercizio la correlazione tra il costo, rappresentato dagli ammortamenti, e la qu<span class=\"lse ws9f\">ota di co<span class=\"_ _5f\"></span>ntributo i<span class=\"_ _3\"></span>n conto<span class=\"_ _3\"></span> capita<span class=\"_ _3\"></span>le, a<span class=\"_ _5f\"></span>ccreditata <span class=\"_ _5f\"></span>a conto econ<span class=\"_ _3\"></span>omico<span class=\"_ _5f\"></span> in misura<span class=\"ls0 ws0\">  <span class=\"ls10 ws179\">pari<span class=\"_ _1\"></span> agli </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i stessi.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls16 wsc7\">I contr<span class=\"_ _3\"></span>ib<span class=\"_ _3\"></span>uti o<span class=\"_ _5f\"></span>ttenuti a<span class=\"_ _5f\"></span> fronte<span class=\"_ _5f\"></span> di inve<span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>enti<span class=\"_ _5f\"></span> in atti<span class=\"_ _3\"></span>vo fis<span class=\"_ _5f\"></span>so<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 wsd3\">capit<span class=\"_ _1\"></span>alizzati ven<span class=\"_ _1\"></span>gono </span></span></span></span>iscritti nel passivo nelle voci \u201cAltre passivit\u00e0 non correnti<span class=\"_ _3\"></span>\u201d <span class=\"ls11 ws0\">e \u201c<span class=\"ls19 ws2d\">Altre passivit\u00e0 c<span class=\"_ _1\"></span>orrenti<span class=\"ls21 ws22\">\u201d.</span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span>Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span>I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span>loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span>Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span> Dividendi<span class=\"ls0 ws0\"> </span>I di<span class=\"ls0 ws5c\">videndi ricevuti sono rilevati quando, in seguito all\u2019a<span class=\"_ _3\"></span>ssunzione della delibera da parte </span>dell\u2019assemblea, \u00e8 stabilito il d<span class=\"_ _5f\"></span>ir<span class=\"_ _1\"></span>itto a ricevere il pagamento, tipicamen<span class=\"_ _3\"></span>te coincidente con l\u2019incasso;<span class=\"_ _1ec\"> </span>quelli distribuiti da so<span class=\"_ _3\"></span>ciet\u00e0 incluse nell\u2019area di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamen<span class=\"ls16 ws73\">to<span class=\"lse ws80\">, s<span class=\"_ _3\"></span>oci<span class=\"_ _3\"></span>et\u00e0 co<span class=\"_ _5f\"></span>ntrollat<span class=\"_ _5f\"></span>e come an<span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate valutate col metodo del patrimonio netto,<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>vengono stornati con contropartita<span class=\"_ _1ec\"> </span>la voce \u201cUtili/Perdite<span class=\"_ _1\"></span> portati a nuovo\u201d.<span class=\"ls0 ws0\"> </span>Im<span class=\"lsa wsd\">poste sul reddit<span class=\"_ _3\"></span>o dell\u2019eser<span class=\"_ _3\"></span>cizio<span class=\"ls8 ws8\">, attivit\u00e0 fi<span class=\"_ _3\"></span>scali e passivit\u00e0 <span class=\"_ _3\"></span>fiscali differite<span class=\"ls0 ws0\"> </span></span></span>Le imposte correnti sono d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>terminate in base alla stim<span class=\"_ _5f\"></span>a del reddito imponibile in conformit\u00e0 alle<span class=\"_ _1ec\"> </span>disposizioni in vigore, tenendo conto delle esenzioni a<span class=\"_ _5f\"></span>pplicabili, dei c<span class=\"_ _1\"></span>rediti d\u2019imposta spettanti e<span class=\"_ _1ec\"> </span>degli effetti relativi all\u2019adesione al \u201cconsolidato fisca<span class=\"ls23 ws27\">le\u201d.</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">Le imposte sul reddito s<span class=\"_ _5f\"></span>ono rilevate nel<span class=\"_ _5f\"></span> </span></span>conto e<span class=\"_ _5f\"></span>conomico ad<span class=\"_ _5f\"></span> eccezione d<span class=\"_ _5f\"></span>i quelle rela<span class=\"_ _5f\"></span>tive a voci d<span class=\"_ _5f\"></span>irettament<span class=\"_ _3\"></span>e add<span class=\"_ _5f\"></span>ebitate o a<span class=\"_ _5f\"></span>ccreditate<span class=\"_ _3\"></span> ad una riserva di patrimonio netto il cui effetto fiscale \u00e8 anch\u2019esso r<span class=\"_ _1\"></span>iconosciuto direttamente a<span class=\"_ _1ec\"> </span>patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">di</span> <span class=\"ls19 ws22\">cui \u00e8 data evidenza nel cont<span class=\"_ _1\"></span>o economico complessivo</span>.<span class=\"_ _1ec\"> </span></span>Nel bilancio consolidato sono accantonate le attivit\u00e0 e le passivit\u00e0 differite relative alle differenze<span class=\"_ _1ec\"> </span>temporanee legate alle rettifiche apportate ai bilanci delle societ\u00e0 consolidate per adeguamento<span class=\"_ _1ec\"> </span>a<span class=\"ws52\">i principi contabili omogenei del Gruppo, non<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>h\u00e9 alle differenze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>emporanee sorte fra i <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>isultati<span class=\"_ _1ec\"> </span></span>civilistici ed i relativi im<span class=\"_ _3\"></span>ponibili fiscali.<span class=\"ws0\"> </span>Vengono inol<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re iscritte, ove<span class=\"_ _5f\"></span> e<span class=\"_ _1\"></span>sistenti, le attivit\u00e0 <span class=\"_ _5f\"></span>ant<span class=\"_ _1\"></span>icipate e le<span class=\"_ _5f\"></span> pass<span class=\"_ _5f\"></span>ivit\u00e0 differi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ori<span class=\"_ _5f\"></span>ginate dal<span class=\"_ _5f\"></span>le differe<span class=\"ls0 ws7b\">nze temporanee deducibili e tassabili tra il valore di carico<span class=\"_ _1ec\"> </span></span>delle attivit\u00e0 e passivit\u00e0 ed il <span class=\"_ _3\"></span>conseguente valore riconosciuto ai fini fis<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ali, nonch\u00e9 dalle rettifiche<span class=\"_ _1ec\"> </span>di consolidamento.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">Le imposte ant<span class=\"_ _1\"></span>icipate sono iscritte in bilancio, conteggiate in ba<span class=\"_ _3\"></span>se alle aliquote<span class=\"_ _1ec\"> </span></span></span>fiscali applicabili nel period<span class=\"_ _3\"></span>o in cui il differimento si<span class=\"_ _5f\"></span> realizza, solo se il loro futuro recupero <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1ec\"> </span>probabile.<span class=\"_ _1\"></span> Le attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lse ws29\">fiscali<span class=\"_ _5f\"></span> differite<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">e le passivit\u00e0 per imposte differite sono classificate tra le attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span>e le passivit\u00e0 non <span class=\"_ _3\"></span>correnti.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">Le attivit\u00e0 e passivit\u00e0 fiscali differite sono compensate quando vi \u00e8 u<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span>diritto legale a compensare le imposte<span class=\"_ _1\"></span> correnti attive e pa<span class=\"_ _3\"></span>ssive e quando si riferisc<span class=\"_ _1\"></span>ono ad imposte<span class=\"_ _1ec\"> </span>dovute alla medesima autorit\u00e0 fiscale e la Capogruppo intende liquidare le at<span class=\"_ _3\"></span>tivit\u00e0 e le passivit\u00e0<span class=\"_ _1ec\"> </span>fiscali correnti su<span class=\"_ _1\"></span> base netta.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>T<span class=\"ls11 ws8d\">utte le </span><span class=\"ws58\">controllate italiane<span class=\"ls11 ws8d\">, ad eccezione d<span class=\"_ _3\"></span>ella <span class=\"ls19 ws2b\">societ\u00e0 <span class=\"ls10 ws16\">ar<span class=\"_ _1\"></span>matoriale<span class=\"_ _1\"></span> </span></span></span></span></span>che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage t<span class=\"_ _1\"></span>ax\u201d, <span class=\"ls23 ws27\">ader<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">ono<span class=\"ls0 ws0\"> </span><span class=\"ws9d\">al sis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ema del \u201cconsolidato fiscale\u201d posto in capo<span class=\"_ _1ec\"> </span></span></span></span>a Orse<span class=\"_ _3\"></span>ro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">ai sensi degli art<span class=\"_ _1\"></span>t. 117 e seg<span class=\"ls11 ws5f\">g. del </span></span>T.U.I.R. <span class=\"_ _37\"></span><span class=\"ls10 ws62\">ed analogo sist<span class=\"_ _1\"></span>ema \u00e8 stat<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ivato in Francia<span class=\"_ _1ec\"> </span></span></span>relativa<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"_ _3\"></span>AZ Fran<span class=\"_ _3\"></span>ce e l<span class=\"_ _5f\"></span>e sue contro<span class=\"_ _5f\"></span>llate Po<span class=\"_ _3\"></span>stifrui<span class=\"_ _5f\"></span>t e Frutti<span class=\"_ _5f\"></span>ca.<span class=\"ls0 ws0\"> </span>Criteri di conversione <span class=\"_ _5f\"></span>d<span class=\"_ _1\"></span>elle poste in v<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>luta<span class=\"ls0 ws0\"> </span>I costi ed i ricavi denominati in valute dive<span class=\"_ _1\"></span>rse dall\u2019euro, cos\u00ec come gli investimenti effettuati in<span class=\"_ _1ec\"> </span>immobilizzazioni tecniche e partec<span class=\"_ _1\"></span>ipazioni, sono contabilizzati con riferimento ai cambi storici della<span class=\"_ _1ec\"> </span>data delle relative operazioni.<span class=\"ws0\"> <span class=\"_ _37\"></span></span>I crediti ed i debiti in valuta sono orig<span class=\"_ _1\"></span>inariamente iscritti sulla b<span class=\"ls10 ws16\">ase<span class=\"_ _1ec\"> </span></span>dei cambi storici delle relative operazioni, con le d<span class=\"_ _3\"></span>ifferenze cambio realizzate in occasione<span class=\"_ _1ec\"> </span>dell\u2019incasso o del pagamento is<span class=\"_ _3\"></span>critte a conto economico; i c<span class=\"_ _3\"></span>rediti e debiti in valut<span class=\"_ _3\"></span>a in essere alla<span class=\"_ _1ec\"> </span>data di chiusura dell\u2019esercizio vengono valorizza<span class=\"_ _3\"></span>ti ai cambi d<span class=\"_ _3\"></span>el 31 dicembre. I relativi u<span class=\"_ _3\"></span>tili e perdite<span class=\"_ _1ec\"> </span>su cambi sono imputat<span class=\"_ _1\"></span>i a conto economico.<span class=\"ls0 ws0\"> </span>U<span class=\"ls8 wsa\">tile per azione</span> L\u2019utile<span class=\"ls11 ws23\">/perdita</span> <span class=\"_ _9\"></span><span class=\"ls23 ws185\">per<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">\u00e8 <span class=\"_ _9\"></span><span class=\"ls0 ws84\">calcolato dividendo l\u2019utile/perdita dell\u2019esercizio<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">attr<span class=\"_ _1\"></span>ibuibile ai soci della<span class=\"_ _1ec\"> </span></span></span></span></span></span>controllante<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws5d\">per<span class=\"_ _1\"></span> il nume<span class=\"_ _1\"></span>ro medio pon<span class=\"_ _1\"></span>der</span><span class=\"ws75\">ato delle azi<span class=\"_ _1\"></span>oni ordinarie in circolazione nel periodo di<span class=\"_ _1ec\"> </span></span></span>riferimento, escludendo le a<span class=\"_ _3\"></span>zioni proprie. Ai fini del <span class=\"_ _5f\"></span>calc<span class=\"_ _1\"></span>olo dell\u2019utile<span class=\"ls11 ws23\">/perdi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">diluito per azione, la<span class=\"_ _5f\"></span> </span></span></span>media ponderata delle azi<span class=\"_ _3\"></span>oni in circolazione \u00e8 m<span class=\"_ _3\"></span>odificata assumendo la <span class=\"_ _5f\"></span>conv<span class=\"_ _1\"></span>ersione di <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utte l<span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span>potenziali azioni c<span class=\"_ _1\"></span>he c<span class=\"ls19 ws22\">omportano un effetto diluit<span class=\"_ _1\"></span>ivo.</span><span class=\"ws0\"> </span>U<span class=\"lsa ws11\">so di sti<span class=\"_ _5f\"></span>me, rischi ed i<span class=\"_ _5f\"></span>ncertezze<span class=\"ls0 ws0\"> </span></span>La redazione del bilancio <span class=\"ls19 ws2b\">consolidato <span class=\"_ _1\"></span></span>e delle relative note in applicazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li IFRS richiede da<span class=\"_ _1ec\"> </span>parte della Direzione l\u2019effettuazione di stime e di assun<span class=\"_ _3\"></span>zioni che hanno effetto sui va<span class=\"_ _3\"></span>lori dei ricavi,<span class=\"_ _1ec\"> </span>costi delle attivit\u00e0 e delle <span class=\"_ _5f\"></span>passivit\u00e0 di bilancio e sull\u2019informativa relativa ad attivit\u00e0 e passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1ec\"> </span>potenziali alla data di rife<span class=\"_ _3\"></span>rimento. Le stime e<span class=\"_ _5f\"></span> le<span class=\"_ _1\"></span> assunzioni u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzate sono basate su<span class=\"_ _5f\"></span>ll\u2019esper<span class=\"_ _1\"></span>ienza, su<span class=\"_ _1ec\"> </span>altri fattori considerati rilevanti e sulle informazioni disponibili. I risultati che si consunt<span class=\"_ _5f\"></span>iv<span class=\"_ _1\"></span>eranno<span class=\"_ _1ec\"> </span><span class=\"ff2 ws0\"> </span>potrebbero pert<span class=\"_ _1\"></span>anto differire da tali stime. Le<span class=\"_ _1\"></span> stime e le assunzioni possono variar<span class=\"_ _1\"></span>e da un esercizio<span class=\"_ _1ec\"> </span>all\u2019altro e, pertant<span class=\"_ _1\"></span>o sono riviste <span class=\"ls0 ws47\">periodicamente; gli effetti di ogni variazione a<span class=\"ws0\">d <span class=\"_ _40\"></span></span></span>esse apportate<span class=\"_ _1ec\"> </span>sono riflesse a conto economico nel per<span class=\"_ _1\"></span>iodo in cui avviene la revisione di stima<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Le principali stime<span class=\"ws0\">, <span class=\"_ _40\"></span></span>per le quali \u00e8 maggiormente r<span class=\"_ _1\"></span>ichiesto l\u2019impiego di valutazioni soggettive da<span class=\"_ _1ec\"> </span>parte della<span class=\"ws0\"> <span class=\"ls11 ws23\">Direzione</span>, <span class=\"ws1e\">vengono utilizzate tipicamente</span> <span class=\"ls11 ws23\">per: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws109\">det<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e de<span class=\"ls10 ws179\">gli accan<span class=\"_ _1\"></span>tonament<span class=\"_ _1\"></span>i ai fondi<span class=\"_ _1\"></span> svalutazion<span class=\"_ _1\"></span>e <span class=\"ls0 ws10b\">crediti e </span>altre event<span class=\"_ _1\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span>svalut<span class=\"_ _1\"></span>azion<span class=\"ls0 ws0\">i <span class=\"lsf ws15\">di att<span class=\"_ _1\"></span>iv<span class=\"ls1b ws2e\">it<span class=\"_ _1\"></span>\u00e0</span></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">calcolo del fair value delle attivit\u00e0 biologiche;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">acquisizion<span class=\"ws52\">i di societ\u00e0 </span>e <span class=\"_ _37\"></span><span class=\"ws52\">relativa determinazione dei fair value ad uso identificazione del<span class=\"_ _1ec\"> </span></span></span></span>valore<span class=\"_ _1\"></span> di avviamento<span class=\"_ _1\"></span>, anche a <span class=\"ls19 ws22\">titolo provvisorio;<span class=\"ls0 ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">definizione<span class=\"_ _1\"></span> della vita utile delle imm<span class=\"_ _3\"></span>obilizzazioni e<span class=\"ws0\">d </span>i correlati ammortamenti; <span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws16\">acc<span class=\"_ _1\"></span>antoname<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span><span class=\"ls0 ws0\">a <span class=\"_ _5f\"></span><span class=\"ws28\">fondi rischi di natura ambientale e per <span class=\"lse wsd6\">passi<span class=\"_ _3\"></span>vit\u00e0 co<span class=\"_ _5f\"></span>rrelate a co<span class=\"_ _5f\"></span>ntenziosi<span class=\"_ _3\"></span> </span></span></span></span></span>di natura legale e <span class=\"_ _3\"></span>fiscale; in particolare, i<span class=\"_ _3\"></span> processi valutativi <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iguardano sia la<span class=\"_ _1ec\"> </span>determinazione del grado di probabilit\u00e0 di avveramento delle condizioni che possono<span class=\"_ _1ec\"> </span>comportare un esborso fin<span class=\"_ _1\"></span>anziario, sia la quantificazi<span class=\"ls11 ws0\">one del rela<span class=\"_ _5f\"></span>tivo ammontare; <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 wsc5\">cont<span class=\"_ _1\"></span>eggio del<span class=\"ls0 ws6c\">le imposte di<span class=\"_ _3\"></span>fferite attive, la cui iscrizione \u00e8 s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>pportata dalle prospettive<span class=\"_ _1ec\"> </span></span></span></span>d\u2019imponibilit\u00e0 del Gruppo risultanti dalla redditivit\u00e0 attesa prev<span class=\"_ _1\"></span>ista dai piani industriali e<span class=\"_ _1ec\"> </span>dalla prev<span class=\"_ _1\"></span><span class=\"ls19 ws22\">isione di composizione<span class=\"ls0 ws0\"> <span class=\"ls24 ws102\">de<span class=\"_ _1\"></span>i \u201cc<span class=\"_ _1\"></span>on</span><span class=\"ws16\">solidati fiscali\u201d; </span> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws8f\">ver<span class=\"_ _1\"></span>ifica della tenuta di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore delle attivit\u00e0 immateriali, materiali e delle parteci<span class=\"_ _3\"></span>pazioni<span class=\"_ _1ec\"> </span></span></span>basata, per<span class=\"_ _1\"></span> quanto concerne la stima del v<span class=\"_ _1\"></span>alore d\u2019uso, sull\u2019<span class=\"ls0 ws3a\">utilizzo di <span class=\"ws0\">p</span>iani finanziari<span class=\"_ _1ec\"> </span></span>elaborat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ls19 ws93\">su<span class=\"_ _1\"></span> un insieme di assunzioni e ipotesi <span class=\"lsf ws1f\">di <span class=\"_ _1\"></span><span class=\"ls23 ws27\">ev<span class=\"_ _1\"></span>e<span class=\"ls3d ws1b7\">nti futuri <span class=\"ls0 ws0\">c</span></span><span class=\"ws51\">he no<span class=\"_ _1\"></span>n nece<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te si<span class=\"_ _1\"></span> </span></span></span></span>verifi<span class=\"_ _3\"></span>cheran<span class=\"_ _3\"></span>no. <span class=\"_ _5f\"></span>Analoghi p<span class=\"_ _5f\"></span>rocessi es<span class=\"_ _5f\"></span>timativi<span class=\"_ _3\"></span> sono <span class=\"_ _5f\"></span>necess<span class=\"_ _3\"></span>ari in<span class=\"_ _5f\"></span> caso di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _3\"></span>to a<span class=\"_ _3\"></span>l val<span class=\"_ _5f\"></span>ore<span class=\"_ _1ec\"> </span>di presumibile realizzo a causa dell\u2019incertezza insita in ogni negoziazione.<span class=\"ws0\"> </span>Impair<span class=\"_ _5f\"></span>ment test <span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Lo IAS 36 p<span class=\"_ _5f\"></span>recisa che a<span class=\"_ _3\"></span> <span class=\"ls0 ws7b\">ogni data di <span class=\"_ _3\"></span>riferiment<span class=\"_ _1\"></span>o del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di<span class=\"_ _1ec\"> </span></span>un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una <span class=\"_ _3\"></span>riduzione di valore. Se esiste una qualsiasi<span class=\"_ _5f\"></span> indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019<span class=\"_ _3\"></span>attivit\u00e0. N<span class=\"ls11 wsa0\">el valuta<span class=\"_ _3\"></span>re se esiste la<span class=\"_ _5f\"></span> </span>suddetta indicazione il Gruppo deve considerare la pre<span class=\"_ _1\"></span>senza di eventuali \u201cindicatori di perdita\u201d di<span class=\"_ _1ec\"> </span>valore,<span class=\"_ _3\"></span> cos\u00ec<span class=\"_ _5f\"></span> come richies<span class=\"_ _5f\"></span>to dal<span class=\"_ _5f\"></span> paragrafo 1<span class=\"_ _3\"></span>2 dello<span class=\"_ _5f\"></span> IAS 36. Una p<span class=\"_ _5f\"></span>erdita per <span class=\"_ _5f\"></span>riduzione<span class=\"_ _5f\"></span> di valore<span class=\"_ _3\"></span> viene<span class=\"_ _5f\"></span> contab<span class=\"_ _1\"></span>ilizzata a conto ec<span class=\"_ _1\"></span>onomi<span class=\"ls0 ws7b\">co quando il valore co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tabile di un\u2019attivit\u00e0 o <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>nit\u00e0 generatrice di<span class=\"_ _1ec\"> </span></span>flussi finanziari eccede il valore <span class=\"_ _3\"></span>recuperabile. I valori contabili delle a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0 delle Societ\u00e0 sono,<span class=\"_ _5f\"></span> comunqu<span class=\"_ _1\"></span>e valutat<span class=\"_ _1\"></span>i ad ogni data di r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento del b<span class=\"_ _1\"></span>ilancio an<span class=\"_ _1\"></span>nuale. Le at<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 immat<span class=\"ls0 ws44\">eriali a vita<span class=\"_ _1ec\"> </span></span>utile indefinita vengono verificate almeno a<span class=\"_ _5f\"></span>nnu<span class=\"_ _1\"></span>almente e o<span class=\"_ _3\"></span>gni qualvolta vi sia <span class=\"_ _3\"></span>un\u2019indicazione di<span class=\"_ _1ec\"> </span>una possibile perdita di valore al fine di determinare se vi sia la<span class=\"_ _3\"></span> sussistenza di tale perdita.<span class=\"ws0\"> </span>Il Gruppo ha sottopost<span class=\"_ _1\"></span>o a tale test il valore co<span class=\"ls0 ws87\">ntabile del capitale in<span class=\"_ _1\"></span>vestito netto al 31 dicembre<span class=\"_ _1ec\"> </span></span>20<span class=\"ls0 ws0\">22<span class=\"lsf ws15\">, indiv<span class=\"_ _1\"></span>iduan<span class=\"_ _1\"></span>do come \u201c<span class=\"ff8 ls1c ws61\">cash genera<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ing uni<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>s<span class=\"ff1 ls0 ws0\">\u201d:<span class=\"_ _1ec\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws47\">i div<span class=\"_ _1\"></span>ersi </span>P<span class=\"ws47\">aesi in cui opera il </span>G<span class=\"ls10 ws5e\">ruppo (Itali<span class=\"_ _1\"></span>a, Francia, </span><span class=\"ws47\">Penisola Iberic<span class=\"_ _1\"></span>a<span class=\"lse ws56\">, Gre<span class=\"_ _5f\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">e Messico<span class=\"ls24 ws41\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span>stante<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls25 ws4d\">gl</span>i <span class=\"ls16 ws73\">stre<span class=\"_ _3\"></span>tti <span class=\"ls0 ws16\">le<span class=\"_ _3\"></span>gami esistenti tra le societ\u00e0 distributri<span class=\"ls11 ws0\">ci resid<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i. <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>l<span class=\"ls19 ws22\">a societ\u00e0 Cosiarma</span>, <span class=\"ws16\">per verificare la tenuta di valore degli assets navali.</span> La tenu<span class=\"_ _5f\"></span>ta dei va<span class=\"_ _5f\"></span>lori dell<span class=\"_ _5f\"></span>e suddette<span class=\"_ _5f\"></span> CGU viene<span class=\"_ _5f\"></span> verific<span class=\"_ _5f\"></span>ata compa<span class=\"_ _3\"></span>rando<span class=\"_ _3\"></span> i val<span class=\"_ _5f\"></span>ori conta<span class=\"_ _5f\"></span>bili cont<span class=\"_ _5f\"></span>ro i<span class=\"_ _1ec\"> </span>corrispett<span class=\"_ _1\"></span>ivi valori d\u2019uso pari alla somm<span class=\"_ _3\"></span>a dei flussi di cassa attua<span class=\"ls0 ws7d\">lizzati del<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">triennio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202</span>3<span class=\"_ _1\"></span>-25 <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e del<span class=\"_ _1ec\"> </span></span></span></span></span></span>terminal value<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">ch<span class=\"_ _1\"></span>e le singole CGU saranno in grado di generare secondo le stime del<span class=\"_ _1ec\"> </span></span></span>mana<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ement. P<span class=\"_ _5f\"></span>er la socie<span class=\"_ _5f\"></span>t\u00e0 Cosia<span class=\"_ _3\"></span>rma, p<span class=\"_ _5f\"></span>er le cui specific<span class=\"_ _5f\"></span>he caratteri<span class=\"_ _5f\"></span>stiche no<span class=\"_ _3\"></span>n \u00e8 ap<span class=\"_ _5f\"></span>propriato<span class=\"_ _1ec\"> </span>conteggiare un Terminal Value, il flusso di <span class=\"ls10 ws7c\">cassa \u00e8<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>ato alla v<span class=\"_ _1\"></span>ita utile<span class=\"_ _1\"></span> residua delle n<span class=\"_ _1\"></span>avi, al<span class=\"_ _1ec\"> </span></span>mom<span class=\"_ _3\"></span>ento fiss<span class=\"_ _3\"></span>ata al<span class=\"_ _5f\"></span> 31 dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">9.<span class=\"_ _3\"></span> </span>Per la <span class=\"ls0 ws58\">st<span class=\"_ _1\"></span>ima dei flussi di cassa si sono utilizzati i dati del <span class=\"ws0\">B<span class=\"ls18 wsc6\">udg<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> 202</span>3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">sulla base dei quali sono st<span class=\"_ _1\"></span>ati<span class=\"_ _1ec\"> </span></span></span></span>determinati i dati per gli anni<span class=\"ws0\"> <span class=\"lse ws14\">202</span>4 e <span class=\"ls18 ws21\">202</span>5<span class=\"_ _1\"></span> <span class=\"ls1c ws61\">nonch\u00e9 quell<span class=\"_ _3\"></span>i <span class=\"lsf ws1f\">del <span class=\"ls0 ws16\">Terminal Value.<span class=\"ws0\"> <span class=\"ls19 ws22\">Per l<span class=\"_ _1\"></span>a sola Cosiarma si<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>sono invece utilizzati i dati stimati <span class=\"lsf ws1b8\">di Adju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>d EBITDA<span class=\"ls11 ws132\">, Capex e CIN, anche i<span class=\"_ _5f\"></span>n questo caso<span class=\"_ _1ec\"> </span></span></span>compr<span class=\"_ _1\"></span>ensiv<span class=\"_ _1\"></span>i degl<span class=\"_ _1\"></span>i Adjus<span class=\"_ _1\"></span>tment r<span class=\"_ _1\"></span><span class=\"ls0 ws47\">elativi al principio IFRS 16 per tutto il periodo fino l<span class=\"_ _3\"></span>a 31 dicembre<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\">. </span><span class=\"ws59\">P<span class=\"_ _5f\"></span>er quanto co<span class=\"_ _5f\"></span>ncerne i<span class=\"ls0 ws1e\">l valore degli <span class=\"lsf ws1f\">ammortame<span class=\"_ _1\"></span>nti</span><span class=\"ws0\"> <span class=\"ls19 ws2d\">esso \u00e8 stato conteggiat<span class=\"_ _1\"></span>o in ma<span class=\"ls10 ws4d\">niera tale<span class=\"_ _1ec\"> </span></span></span></span></span></span>da portar<span class=\"_ _1\"></span>e ad un valore delle<span class=\"_ _1\"></span> navi a fine<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">202<span class=\"ls0 ws0\">9 </span></span>par<span class=\"_ _1\"></span>i al loro <span class=\"ff8 lse ws23\">scrap<span class=\"_ _5f\"></span> value<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Nella <span class=\"ws8b\">predisposizione dell\u2019impairment test si sono usati i dati di Budget 202</span>3 <span class=\"ws8b\">approvati nel Consiglio<span class=\"_ _1ec\"> </span></span>di Amministrazione del 2 febbraio 2023.<span class=\"ws0\"> </span>Per l\u2019attualizzazione si utilizz<span class=\"_ _5f\"></span>a c<span class=\"_ _1\"></span>ome tasso di sco<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>o il <span class=\"_ _3\"></span><span class=\"ff8\">WACC post<span class=\"ws0\">-<span class=\"ls10 ws16\">tax</span><span class=\"ff1\"> <span class=\"_ _40\"></span><span class=\"ls1c wsd1\">c<span class=\"_ _1\"></span>he tiene<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto dei ri<span class=\"_ _3\"></span>schi<span class=\"_ _1ec\"> </span></span></span></span></span>specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa<span class=\"_ _1ec\"> </span>su una ponderazione tra il costo del d<span class=\"_ _3\"></span>ebito e il costo dell\u2019equity, elaborato sulla base dei valori di<span class=\"_ _1ec\"> </span>societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impai<span class=\"ls11 ws23\">rment. <span class=\"lsf ws15\">Per<span class=\"_ _1\"></span> l\u2019impair<span class=\"_ _1\"></span>ment<span class=\"_ _1ec\"> </span></span></span>test 20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2  <span class=\"ls19 ws125\">si <span class=\"_ _5f\"></span>\u00e8 f<span class=\"_ _1\"></span>atto ricorso<span class=\"ls0 ws0\">, <span class=\"_ _41\"> </span><span class=\"ls11 ws6f\">come gi\u00e0 nel<span class=\"_ _5f\"></span> precedente esercizio<span class=\"ls0 ws0\">, <span class=\"_ _3f\"> </span><span class=\"ls19 ws125\">ad un professionista est<span class=\"_ _1\"></span>erno,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>docente universitario, per la determinazione dei parametri applicat<span class=\"_ _1\"></span>i nel test, come indicati qui di<span class=\"_ _1ec\"> </span>seguito:<span class=\"ls0 ws0\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"ff3 ls25 ws4d\">WACC</span><span class=\"ff3\">              \u201cg\u201d <span class=\"ls18 ws21\">rate</span> </span>CGU Italia<span class=\"ws0\"> <span class=\"_ _bc\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">7,<span class=\"ls18 ws21\">97</span></span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">0,<span class=\"ls18 ws21\">85<span class=\"_ _1\"></span></span></span>%<span class=\"_ _1ec\"> </span></span>CGU Fran<span class=\"_ _1\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>7<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">47</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">1,<span class=\"ls18 ws21\">00</span></span>%<span class=\"_ _1ec\"> </span></span>CGU Penisola Iberica<span class=\"ws0\"> <span class=\"_ _dc\"> </span> <span class=\"_ _33\"> </span>7,<span class=\"ls18 ws21\">86<span class=\"_ _1\"></span></span>% <span class=\"_ _55\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1,00%</span> </span>CGU Grec<span class=\"_ _1\"></span>ia<span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>9<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">78</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span>1,<span class=\"ls18 ws21\">00<span class=\"_ _1\"></span></span>%<span class=\"_ _1ec\"> </span></span>CGU Messico<span class=\"ls0 ws0\"> <span class=\"_ _bb\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">11,98%</span> <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">0,50%<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span> </span></span></span>CGU Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">13<span class=\"ls23 ws27\">,9</span></span>0<span class=\"_ _1\"></span>% <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span>-<span class=\"_ _1ec\"> </span></span>Le risultanze dei conteggi hanno evidenziat<span class=\"_ _1\"></span>o gli ampi margini (i <span class=\"lsf wscd\">cosi<span class=\"_ _1\"></span>ddett<span class=\"_ _1\"></span>i \u201ch</span><span class=\"ws0\">e<span class=\"ls10 ws16\">ad</span>-<span class=\"ls19 ws9d\">room\u201d) tra i valori<span class=\"_ _1ec\"> </span></span></span>contabili delle CGU, rappr<span class=\"_ _3\"></span>esentati dai rispettivi Capita<span class=\"_ _3\"></span>li Investiti Netti<span class=\"ws0\"> <span class=\"_ _41\"> </span><span class=\"lsf wsa2\">(di segu<span class=\"_ _1\"></span>ito \u201cCIN<span class=\"_ _1\"></span>\u201d)<span class=\"ls11 ws6f\">, ed i<span class=\"_ _1ec\"> </span></span></span></span>corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vi valo<span class=\"_ _5f\"></span>ri d\u2019uso ra<span class=\"_ _5f\"></span>ppresenta<span class=\"_ _3\"></span>ti dagl<span class=\"_ _3\"></span>i En<span class=\"_ _3\"></span>terpris<span class=\"_ _5f\"></span>e Value:<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _bc\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _da\"> </span>\"g\" rate<span class=\"_ _1ec\"> </span>Enterprise<span class=\"_ _1ec\"> </span>Value<span class=\"_ _1ec\"> </span>CI<span class=\"ls0 ws13\">N Conso<span class=\"ws0\"> <span class=\"_ _d3\"> </span>Head<span class=\"_ _1\"></span>-room</span></span> - Italia <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">100.726 </span> <span class=\"_ _32\"> </span><span class=\"fc0 lse ws14\">93.115 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">7.611 </span>  - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>7,47%<span class=\"fc1 ls0 ws0\"> </span>1,00%<span class=\"fc1 ls0 ws0\"> </span>45.299<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>28.531<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>16.768<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">7,86%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">75.562 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">68.097<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span></span>7.465 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">9,7<span class=\"_ _5f\"></span>8%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>1,00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>5.726 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>2.<span class=\"_ _3\"></span>289 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>3.4<span class=\"_ _5f\"></span>37 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>11,98%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"lse ws14\">0,50%</span> <span class=\"_ _81\"> </span><span class=\"lse ws14\">12.674 </span> <span class=\"_ _11\"> </span><span class=\"lse ws14\">5.325 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">7.349 </span> </span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> 13,90%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>-<span class=\"fc1\"> </span>87.780<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>44.313<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>43.467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>Si precisa come i valori di \u201cCIN <span class=\"ws0\">C<span class=\"ls19 ws176\">onso\u201d indic<span class=\"_ _1\"></span>hino le somme dei CIN delle div<span class=\"_ _1\"></span>erse societ\u00e0</span> </span>appartenenti alle varie CGU, ded<span class=\"_ _3\"></span>otti i costi delle pa<span class=\"_ _3\"></span>rtecipazioni in societ\u00e0 appar<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enenti alla stessa<span class=\"_ _1ec\"> </span>CGU ed incrementati dei va<span class=\"_ _3\"></span>lori di <span class=\"ls18 ws21\">Avvi<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>e/o delle altre rettifiche in sede di a<span class=\"_ _3\"></span>cquisizione<span class=\"_ _1ec\"> </span>come conteggiate nell\u2019ambito del bilancio consolidato.<span class=\"ws0\"> </span>L\u2019<span class=\"ls0 ws81\">analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019im<span class=\"_ _3\"></span>pairment test,<span class=\"_ _1ec\"> </span></span>quant<span class=\"_ _1\"></span>o dovr<span class=\"_ _1\"></span>ebbe dimi<span class=\"_ _1\"></span>nuir<span class=\"_ _1\"></span>e l\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed<span class=\"ls0 ws0\"> E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 wsa0\">, fermi i parametri di WACC<span class=\"_ _3\"></span> e \u201cg\u201d rate, per azzera<span class=\"_ _3\"></span>re<span class=\"_ _5f\"></span> </span></span></span></span>l\u2019\u201chea<span class=\"_ _1\"></span>d<span class=\"ls0 ws0\">-<span class=\"ls19 ws2c\">room\u201d delle diverse CGU, cos\u00ec come su qu<span class=\"_ _1\"></span>ale valore </span><span class=\"ws7b\">dovrebbe collocarsi il WACC, fermi i<span class=\"_ _1ec\"> </span></span></span>valori di Adj<span class=\"ls19 ws2b\">usted</span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span> <span class=\"ls11 ws13\">e \u201cg\u201d rate, pe<span class=\"_ _5f\"></span>r l\u2019azzeramento dell<span class=\"_ _3\"></span>\u2019<span class=\"ls0 ws0\">\u201d<span class=\"ls10 ws16\">head</span>-<span class=\"ls19 ws2b\">room</span>\u201d <span class=\"ls19 ws2d\">e lo stesso per<span class=\"_ _1\"></span> il \u201cg\u201d rate,<span class=\"_ _1ec\"> </span></span></span></span></span>fermi i valori di Adj<span class=\"ls2b wsbb\">ust<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> </span><span class=\"ws0\">E<span class=\"ls2 ws61\">BITDA</span> </span>e WACC. La tabella seguente riporta il risultato di <span class=\"_ _3\"></span>tale test<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">A <span class=\"_ _b2\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _f2\"> </span>\"g\" rate</span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,94%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,56%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,16%</span> </span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">27,85%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">11,63%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">4,2<span class=\"_ _3\"></span>5%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,37%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,57%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,17%</span> </span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,10%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">16,70%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,8<span class=\"_ _3\"></span>0%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>-<span class=\"lse ws14\">72,90%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>26,84%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-<span class=\"lse ws14\">26,00%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span> - <span class=\"ls19 ws2b\">Cosiarma</span> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">47,60%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">45,40%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-</span> </span></span>Analogo test \u00e8 stato fatto ad uso del bilancio <span class=\"ls18 ws21\">d\u2019es<span class=\"_ _1\"></span>ercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">di Ors<span class=\"_ _3\"></span>ero<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws23\">S.p.A.<span class=\"ls10 ws5e\">, nel qual caso i va<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lse ws56\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls10 ws5e\">l<span class=\"_ _1\"></span>ori </span></span></span></span></span></span>messi a confronto sono quelli de<span class=\"ls0 ws84\">ll\u2019Equity Value<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">contro i<span class=\"_ _3\"></span> ris<span class=\"_ _5f\"></span>pettivi va<span class=\"_ _5f\"></span>lori di ca<span class=\"_ _5f\"></span>rico dell<span class=\"_ _5f\"></span>e partecip<span class=\"_ _5f\"></span>azi<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"lse ws29\">oni<span class=\"ls23 ws27\">. </span></span></span></span>In questa tabella non compare il M<span class=\"_ _1\"></span>essico in quanto le societ\u00e0 sono partecipate da AZ France.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _d4\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _79\"> </span>\"g<span class=\"_ _1\"></span>\" rate<span class=\"_ _1ec\"> </span> Equity<span class=\"_ _1ec\"> </span> Value<span class=\"_ _1ec\"> </span> Costo<span class=\"_ _1ec\"> </span> partecipazione<span class=\"_ _1ec\"> </span> Head-room  - Italia <span class=\"_ _f9\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">65.444 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">55.<span class=\"_ _5f\"></span>549 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>9.895 <span class=\"fc1 ls0 ws0\"> </span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">7,47%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">48.611 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">21.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>27.145 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">7,86%<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>57.690 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">46.<span class=\"_ _5f\"></span>407 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>11.283<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span><span class=\"fc0 lse ws14\">9,78%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">8.009 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">2.505 </span> <span class=\"_ _b4\"> </span><span class=\"fc0 lse ws14\">5.504 </span> </span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">13,<span class=\"_ _3\"></span>90%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span></span>111.16<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>31.849 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 lse ws14\">79.315 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>A seguire la relativa <span class=\"ls19 ws2b\">sensitivity</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">(per Co<span class=\"_ _3\"></span>siarm<span class=\"_ _5f\"></span>a N.s. s<span class=\"_ _3\"></span>ta ad<span class=\"_ _5f\"></span> indicare<span class=\"_ _5f\"></span> un valore<span class=\"_ _3\"></span> irrea<span class=\"_ _3\"></span>listi<span class=\"_ _5f\"></span>co superio<span class=\"_ _5f\"></span>r<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse wsc6\">e al </span></span>100%)<span class=\"ls0 ws0\">:<span class=\"_ _5f\"></span> </span>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _3\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _c3\"> </span></span>WACC<span class=\"ls0 ws0\"> <span class=\"_ _f2\"> </span>\"g\" rate</span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,72%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,76%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,07%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">45,10%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">18,57%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">16,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">8,11%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">9,00%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,32%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">54,50%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">33,25%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,<span class=\"_ _3\"></span>50%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> -<span class=\"lse ws14\">86,80%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>N.<span class=\"ls0 ws0\">s<span class=\"ls11 ws23\">. </span><span class=\"fc1\"> </span></span>-<span class=\"fc1\"> </span>Altre infor<span class=\"_ _3\"></span>mazi<span class=\"_ _3\"></span>oni <span class=\"ls0\"> </span>Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">per settore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>All\u2019interno del Gru<span class=\"_ _1\"></span>ppo possono essere distin<span class=\"_ _1\"></span>tamente identificabili diversi<span class=\"_ _1\"></span> settori che forniscono un insieme di prodotti e servizi omogenei <span class=\"ls19 ws2c\">(settore di attivit\u00e0) o che forniscono prodotti e servizi in una </span>determi<span class=\"_ _5f\"></span>nata area g<span class=\"_ _5f\"></span>eografi<span class=\"_ _3\"></span>ca (se<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ore g<span class=\"_ _5f\"></span>eografico)<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\">  </span> <span class=\"ws16\">In particolare, all\u2019interno del Gruppo Orsero sono state<span class=\"_ _3\"></span> individuate tre aree di attivit\u00e0:<span class=\"ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">se<span class=\"_ _1\"></span>ttore Distribuzione</span><span class=\"ls11\">: questo<span class=\"_ _3\"></span> settore \u00e8 un<span class=\"_ _5f\"></span> <span class=\"ls10 ws20\">agg<span class=\"_ _1\"></span>regato di socie<span class=\"_ _1\"></span>t\u00e0 dedite all<span class=\"_ _1\"></span><span class=\"ls19 ws22\">\u2019importazione ed </span></span></span>alla <span class=\"_ _40\"></span><span class=\"ls19 wsc8\">distr<span class=\"_ _1\"></span>ibuzione dei prodotti ortofrutticoli sui territori di propria competenza. Le s<span class=\"_ _5f\"></span>oc<span class=\"_ _1\"></span>iet\u00e0 </span>distributrici del Gruppo hanno sede ed operano pri<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cipalmente nei mercati italiani, francese,<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span><span class=\"ws1b6\">della penisola iberica</span> <span class=\"_ _fc\"> </span>e <span class=\"_ _46\"> </span><span class=\"ls26 ws20\">gre<span class=\"_ _1\"></span>c</span>i <span class=\"_ _46\"> </span><span class=\"ws1ba\">alle quali si aggiunge l\u2019attivit\u00e0 rivolta</span> </span>essenzialmente all\u2019export <span class=\"ls19 ws22\">delle societ\u00e0 messicane.</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls17 ws17d\">se<span class=\"_ _1\"></span>ttore Shippin<span class=\"_ _1\"></span>g<span class=\"ls11 ws6f\">: questo s<span class=\"_ _3\"></span>ettore \u00e8 un ag<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>regato di <span class=\"_ _5f\"></span>societ\u00e0 dedito princip<span class=\"_ _3\"></span>almente al<span class=\"_ _5f\"></span> </span></span>traspor<span class=\"_ _1\"></span>to marittimo di banan<span class=\"_ _1\"></span>e ed ananas;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls11 ws23\">sett<span class=\"_ _1\"></span>ore <span class=\"ls23 ws2e\">Holdi<span class=\"_ _1\"></span>ng &amp; </span><span class=\"ws0\">Servizi: rap<span class=\"_ _5f\"></span>presenta un se<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tore res<span class=\"_ _3\"></span>idual<span class=\"_ _3\"></span>e che com<span class=\"_ _5f\"></span>prende soc<span class=\"lsf ws1d\">iet\u00e0 dedi<span class=\"_ _1\"></span>te<span class=\"_ _1ec\"> </span></span></span></span>alla prestazione di servizi i<span class=\"_ _5f\"></span>n ambito doganale, nel settore informatico e l<span class=\"_ _3\"></span>e attivit\u00e0 d<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span>coor<span class=\"_ _1\"></span>dinamen<span class=\"_ _1\"></span>to dell<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">Holding.<span class=\"_ _1ec\"> </span></span>In ottemperanza a quan<span class=\"_ _1\"></span>to disposto dall\u2019IFRS 8 le infor<span class=\"_ _1\"></span>mazioni settoriali ve<span class=\"_ _1\"></span>ngono fornite al paragraf<span class=\"_ _1ec\"> </span>o<span class=\"_ _1ec\"> </span>dedicat<span class=\"_ _1\"></span>o a<span class=\"ls0 ws0\">ll\u2019\u201cI<span class=\"lse ws14\">nformati<span class=\"_ _5f\"></span>v<span class=\"lsf ws15\">a<span class=\"_ _1\"></span> di setto<span class=\"_ _1\"></span>re\u201d<span class=\"ls0 ws0\"> <span class=\"ls24 ws61\">(N<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span> 22)<span class=\"_ _1\"></span><span class=\"ls11 ws23\">. </span></span> </span></span></span></span>Gestione del rischio fin<span class=\"_ _3\"></span>anziario<span class=\"ls0 ws0\"> </span>Il principio IFRS 7 richiede in<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ormazioni integrative finalizzate ad apprezzare la<span class=\"_ _5f\"></span> sig<span class=\"_ _1\"></span>nificativit\u00e0 degli<span class=\"_ _1ec\"> </span>strumenti finanziari in relazi<span class=\"_ _3\"></span>one alle performance eco<span class=\"_ _3\"></span>nomiche ed alla posizione <span class=\"ls10 ws43\">finanziaria del<span class=\"_ _1ec\"> </span></span>Gruppo. Questo principio contabile richiede una des<span class=\"_ _3\"></span>crizione degli obiettivi, delle politiche e delle<span class=\"_ _5f\"></span> procedure poste in atto dalla Direzione per le diverse tipologie di rischio finanziario (liquidit\u00e0, di<span class=\"_ _1ec\"> </span>mercato<span class=\"_ _3\"></span> e di<span class=\"_ _5f\"></span> credito) a <span class=\"_ _5f\"></span>cui il Grup<span class=\"_ _3\"></span>p<span class=\"ls19 ws22\">o \u00e8 esposto<span class=\"ls0 ws0\"> </span>(cambio, tasso di interesse<span class=\"_ _1\"></span>, bunker)<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Il Gru<span class=\"_ _1\"></span>ppo oper<span class=\"_ _1\"></span>a in un se<span class=\"_ _1\"></span>ttore di c<span class=\"_ _1\"></span>ommerc<span class=\"_ _1\"></span>io di pr<span class=\"_ _1\"></span>odott<span class=\"_ _1\"></span>i commodity ch<span class=\"_ _1\"></span>e \u00e8 inf<span class=\"_ _1\"></span>luenzato da di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>renti<span class=\"_ _1ec\"> </span>elementi che possono avere un impatto sull\u2019andamento ec<span class=\"_ _1\"></span>onomico, patrimoniale e finanziario del<span class=\"_ _1ec\"> </span>Gruppo. La ges<span class=\"lse ws2a\">tione d<span class=\"_ _5f\"></span>i tali fa<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ori<span class=\"_ _3\"></span> \u00e8 ef<span class=\"_ _5f\"></span>fettuata a<span class=\"_ _5f\"></span>ttravers<span class=\"_ _5f\"></span>o l\u2019ado<span class=\"_ _3\"></span>zione d<span class=\"_ _5f\"></span>i coperture<span class=\"_ _5f\"></span> ovvero p<span class=\"_ _5f\"></span>olitiche<span class=\"_ _3\"></span> </span>aziendali volte alla mitigazione degli ev<span class=\"_ _1\"></span>entuali impatti di tali elementi sui risultati aziendali. <span class=\"lse ws60\">I rischi<span class=\"_ _5f\"></span> </span>finanziari a cui \u00e8 esposto il Gruppo nello svolgimento della <span class=\"ls19 ws22\">sua attivit\u00e0 sono i seguenti:</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws8f\">r<span class=\"_ _1\"></span>ischio liquidit\u00e0, con riferim<span class=\"_ _3\"></span>ento alla disponibilit\u00e0 di risorse <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziarie ed all\u2019accesso<span class=\"_ _3\"></span> del<span class=\"_ _1ec\"> </span></span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>del cre<span class=\"_ _1\"></span>dito<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"wsac\">r<span class=\"_ _1\"></span>ischio di <span class=\"lse ws77\">merca<span class=\"_ _5f\"></span>to, compre<span class=\"_ _5f\"></span>nsivo<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"wsac\">del rischio di valuta, del rischio di tasso,<span class=\"_ _3\"></span> del rischio di<span class=\"_ _1ec\"> </span></span></span></span></span>prezzo;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws2c\">rischio d</span><span class=\"ws7b\">i credito<span class=\"lse wsd9\">, relati<span class=\"_ _5f\"></span>vo ai rappo<span class=\"_ _5f\"></span>rti<span class=\"ls0 ws0\">, <span class=\"_ _1\"></span><span class=\"lsf wsd0\">sopr<span class=\"_ _1\"></span>attutto di n<span class=\"_ _1\"></span>atura c<span class=\"_ _1\"></span>ommer<span class=\"_ _1\"></span>ciale<span class=\"_ _1\"></span></span>, </span>nei con<span class=\"_ _5f\"></span>fronti dei<span class=\"_ _5f\"></span> </span></span>clienti.<span class=\"_ _1ec\"> </span>I principali strumenti finanziari della societ\u00e0 includono conti correnti e depositi a breve, passivit\u00e0<span class=\"_ _1ec\"> </span>fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>ie v<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he a br<span class=\"_ _1\"></span>eve e l<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e, <span class=\"ls0 wsde\">debiti o<span class=\"ws0\">bbligazionari,  <span class=\"lse wsbf\">passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>altri<span class=\"_ _5f\"></span> </span></span></span>finanziatori, strumenti derivati. L\u2019obiettivo \u00e8 que<span class=\"_ _1\"></span>llo di finanziare l\u2019attivit\u00e0 operativa del Gruppo. Oltre<span class=\"_ _1ec\"> </span>a ci\u00f2, la societ\u00e0 ha crediti e debiti <span class=\"_ _3\"></span>commerciali derivanti dalla propria attivit\u00e0. <span class=\"ls11 ws54\">L<span class=\"_ _5f\"></span>a gestione dei<span class=\"_ _1ec\"> </span></span>fabbisogni <span class=\"_ _1\"></span><span class=\"ls0 ws44\">f<span class=\"_ _1\"></span>inanziari e dei<span class=\"_ _5f\"></span> relativ<span class=\"_ _1\"></span>i rischi (principalmente risc<span class=\"_ _3\"></span>hi di tasso<span class=\"ws0\">, </span>rischi di cambio<span class=\"ws0\"> <span class=\"ls23 ws8d\">e<span class=\"_ _1\"></span> bu<span class=\"_ _1\"></span>nker<span class=\"ws57\">)<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span>svolta a livello di tesoreria centralizzata sulla base delle linee guida definite dal Responsabile<span class=\"_ _1ec\"> </span>Tesoreria c<span class=\"_ _1\"></span>on il <span class=\"_ _1\"></span><span class=\"ls11 ws0\">Dirig<span class=\"_ _3\"></span>ente Prep<span class=\"_ _5f\"></span>osto<span class=\"ls0\"> <span class=\"lsf ws15\">e<span class=\"_ _1\"></span>d approv<span class=\"_ _1\"></span>ate da<span class=\"ls1b ws2e\">g<span class=\"_ _1\"></span>li </span><span class=\"ws1f\">Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>ator<span class=\"_ _1\"></span></span></span>i <span class=\"ls5a wsd9\">Del<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>i.<span class=\"_ _1ec\"> </span></span></span>Si segnala che i <span class=\"ls10 wsc4\">gi\u00e0 menz<span class=\"_ _1\"></span>ionati</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">rischi v<span class=\"_ _1\"></span>engono monitorati costantemente,<span class=\"_ _1\"></span> <span class=\"lsf ws1f\">attuando</span></span> <span class=\"_ _37\"></span><span class=\"ls10 wsc4\">azioni ave<span class=\"_ _1\"></span>nti<span class=\"_ _1ec\"> </span></span></span>l\u2019obiettivo di fronteggiare e contenere i potenziali effetti negat<span class=\"_ _1\"></span>ivi mediante l\u2019utilizzo di appropriate<span class=\"_ _1ec\"> </span>politiche, ed in generale l<span class=\"_ _5f\"></span>add<span class=\"ls19 ws5b\">ove rit<span class=\"_ _1\"></span>enuto necessario, anche mediante appositi strumenti di<span class=\"_ _1ec\"> </span></span>copertura. Nell<span class=\"_ _3\"></span>a presen<span class=\"_ _5f\"></span>te sezione vengono<span class=\"_ _3\"></span> forni<span class=\"_ _3\"></span>te informazio<span class=\"_ _5f\"></span>ni qualitative e q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>antitative<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span>riferimento sull\u2019incidenza di tali rischi sul Gruppo, a completamento di quanto indicato nella<span class=\"_ _1ec\"> </span>apposi<span class=\"ls0 ws58\">ta sezione della relazione sulla gestione. I dati quantitativi di seguito riportati non rivestono<span class=\"_ _1ec\"> </span></span>valenza previsionale<span class=\"_ _1\"></span> e non possono completamente<span class=\"_ _1\"></span> riflettere la complessit\u00e0 e<span class=\"_ _1\"></span> le reazioni correlate<span class=\"_ _1ec\"> </span>dei mercati che possono deriv<span class=\"_ _1\"></span>are da ogni cambiamento ipotiz<span class=\"ls10 ws16\">zato.<span class=\"ls0 ws0\"> </span></span>Rischio di liquidit\u00e0 <span class=\"ls0 ws0\"> </span>Il Gruppo gestisce il rischio di liquidit\u00e0 nell\u2019ottica di garantire, a livello c<span class=\"_ _1\"></span>onsolidato, la presenza di<span class=\"_ _1ec\"> </span>una struttura del passivo in equilibrio con la composizione dell\u2019attivo di bilancio, al fine<span class=\"_ _1\"></span> di<span class=\"_ _1ec\"> </span>mantenere u<span class=\"_ _5f\"></span>n\u2019elevata soli<span class=\"ls0 ws92\">d<span class=\"_ _5f\"></span>it<span class=\"_ _1\"></span>\u00e0 patrimoniale. Le linee di credito, anche se<span class=\"_ _3\"></span> negoziate a livello di<span class=\"_ _1ec\"> </span></span>Gruppo, vengono concesse a livello di sin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ola societ\u00e0. Il Gruppo <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a, inoltre, fina<span class=\"_ _3\"></span>nziato i propri<span class=\"_ _1ec\"> </span>investimenti con linee di cre<span class=\"_ _5f\"></span>dito a medio<span class=\"ws0\">-<span class=\"ls19 ws3f\">lungo termine che garantiscon<span class=\"_ _1\"></span>o una posizi<span class=\"_ _3\"></span>one<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws28\">di liquidit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span>idonea all\u2019attivit\u00e0 caratteristica. Vi sono ampi spazi di utilizzo delle linee di credito commerciali di<span class=\"_ _1ec\"> </span>breve te<span class=\"_ _5f\"></span>rmine in <span class=\"_ _3\"></span>caso d<span class=\"_ _5f\"></span>i necessit\u00e0<span class=\"_ _3\"></span> di <span class=\"_ _5f\"></span>capitale ci<span class=\"_ _5f\"></span>rcolante co<span class=\"_ _5f\"></span>mmerciale <span class=\"_ _5f\"></span>connesse a<span class=\"_ _5f\"></span>lla crescita<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span>allo sviluppo organ<span class=\"_ _1\"></span>ico.<span class=\"ls0 ws0\"> </span>Si segnala, inoltre, che il Gruppo opera in un settore relativamente protetto dal punto di vista della<span class=\"_ _1ec\"> </span>liquid<span class=\"_ _5f\"></span>it\u00e0 in qua<span class=\"_ _5f\"></span>nto esis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e un<span class=\"_ _5f\"></span>a specifi<span class=\"_ _3\"></span>ca rego<span class=\"_ _3\"></span>lame<span class=\"_ _3\"></span>ntazi<span class=\"_ _5f\"></span>one Euro<span class=\"_ _3\"></span>pea <span class=\"_ _5f\"></span>(art. 4 del<span class=\"_ _5f\"></span> D.L.198<span class=\"_ _5f\"></span>/2021) che<span class=\"_ _5f\"></span> impone che i pagamenti dei beni deperibili avvengano nel termine ma<span class=\"_ _3\"></span>ssimo dei 30 giorni dal<span class=\"ff2 ws0\"> </span><span class=\"ls11 ws57\">termine del p<span class=\"_ _3\"></span>eriodo di<span class=\"_ _3\"></span> consegna. Ques<span class=\"_ _3\"></span>to comporta che l<span class=\"_ _3\"></span>e tempistiche d<span class=\"_ _3\"></span>i incasso<span class=\"_ _5f\"></span> e pagamento<span class=\"_ _1ec\"> </span></span>siano relativamente brevi proprio in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>unzione della tipologia d<span class=\"_ _3\"></span>i bene commercializzato<span class=\"fc1 ws0\">. <span class=\"ls19 ws49\">Se a ci\u00f2 si<span class=\"_ _1ec\"> </span></span></span>unisce il fatto che le<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>imanenze hanno i<span class=\"_ _3\"></span>ndici di rotazione molto<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">rapidi e c<span class=\"_ _1\"></span>omunque media<span class=\"_ _1\"></span>mente<span class=\"_ _1ec\"> </span></span></span>pari a<span class=\"_ _5f\"></span> 1 o 2 settiman<span class=\"_ _3\"></span>e, si<span class=\"_ _5f\"></span> evince che il<span class=\"_ _3\"></span> ciclo<span class=\"_ _5f\"></span> di capita<span class=\"_ _5f\"></span>le circolan<span class=\"_ _5f\"></span>te \u00e8 virtuos<span class=\"_ _5f\"></span>o e non co<span class=\"_ _5f\"></span>mporta risc<span class=\"_ _5f\"></span>hi<span class=\"_ _1ec\"> </span>di liquidit\u00e0 in un contesto di normale operativit\u00e0 di mercato. <span class=\"fc0 ls11 ws8d\">Inoltr<span class=\"_ _5f\"></span>e, a partire dal m<span class=\"_ _5f\"></span>ese di giugn<span class=\"_ _1ec\"> </span></span>2021 il G<span class=\"_ _5f\"></span>ruppo ha atti<span class=\"_ _3\"></span><span class=\"ls0 ws7b\">vato una policy con un primario istituto bancario per una ancor migliore ed<span class=\"_ _1ec\"> </span></span>elastica gestione del pr<span class=\"_ _1\"></span>oprio working capital.<span class=\"fc1 ls0 ws0\"> </span>Nella tabella seguente \u00e8 esposta un\u2019analisi delle scadenze, basata sugli obblighi contrattuali di<span class=\"_ _1ec\"> </span>rimbo<span class=\"_ _5f\"></span>rso, relativa a<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ws84\">debiti f<span class=\"_ _1\"></span>inanziari, commerciali, fiscali ed altri debiti in esser<span class=\"_ _1\"></span>e al 31 dicembre 20<span class=\"ws0\">22.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Saldo al 31 dicembre<span class=\"_ _1ec\"> </span>2022<span class=\"fc1\"> </span>Entro 1<span class=\"_ _1ec\"> </span>anno<span class=\"fc1\"> </span>1 - 5<span class=\"_ _1ec\"> </span>anni<span class=\"fc1\"> </span>Oltre 5<span class=\"_ _1ec\"> </span>anni<span class=\"fc1\"> </span>Debiti obbligazionari<span class=\"ws0\"> <span class=\"_ _fd\"> </span><span class=\"ff3 fc0\">30.000 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">5.000 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">20.000 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a <span class=\"lsf ws1f\">medio</span><span class=\"ls0\">-<span class=\"ws1e\">lungo termine<span class=\"_ _1ec\"> </span></span></span>(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>56.643 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>5.4<span class=\"_ _5f\"></span>08 <span class=\"fc1 ls0 ws0\"> </span></span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>termine (No<span class=\"_ _5f\"></span>n corrente/cor<span class=\"_ _5f\"></span>rente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">940 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0 lse ws14\">1.423 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>termine (No<span class=\"_ _5f\"></span>n <span class=\"lse ws23\">corrente<span class=\"_ _5f\"></span>/corrente<span class=\"_ _5f\"></span>) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>41.574 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>17.<span class=\"_ _5f\"></span>040 <span class=\"fc1 ls0 ws0\"> </span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1\"> <span class=\"_ _aa\"> </span></span><span class=\"ff1 lse ws14\">619 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff3 fc0\">3.933 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">3.933 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a breve <span class=\"ls23 ws27\">termi<span class=\"_ _1\"></span>ne</span><span class=\"ws0\"> </span>1.051 <span class=\"fc1\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span>corrent<span class=\"_ _5f\"></span>e/corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">1.700 </span><span class=\"ff1 fc1\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>735 <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>735 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Debiti commerciali<span class=\"ws0\"> </span>134.807 <span class=\"fc1\"> </span>134.80<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>4.730 <span class=\"fc1\"> </span>4.730 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Altre<span class=\"_ _1\"></span> <span class=\"ls19 ws2d\">passivit\u00e0 corre<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _100\"> </span><span class=\"ff3 fc0\">23.669 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">23.669<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Passivit\u00e0 Non correnti/correnti al 31.12.2022301.825 <span class=\"fc1\"> </span>199.995 <span class=\"fc1\"> </span>74.381 <span class=\"fc1\"> </span>27.449 <span class=\"fc1\"> </span>Si segnala che tutti gli<span class=\"_ _5f\"></span> import<span class=\"_ _1\"></span>i indicati nella <span class=\"_ _3\"></span>tabella sovrastante, rappresentano i val<span class=\"_ _5f\"></span>or<span class=\"_ _1\"></span>i determinat<span class=\"_ _1ec\"> </span>con riferimento alle <span class=\"lsf wsdf\">re<span class=\"_ _1\"></span>sidue sc<span class=\"_ _1\"></span>adenze co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali. Il Gruppo<span class=\"_ _1\"></span> prevede<span class=\"_ _1\"></span> di far fronte ai su<span class=\"_ _1\"></span>ddetti<span class=\"_ _1ec\"> </span></span>impegni attraverso i flussi di cassa della gestione operativa.<span class=\"ws0\"> </span>Rischio<span class=\"_ _1\"></span> di cambio val<span class=\"_ _1\"></span>utario <span class=\"ls0 ws0\"> </span>Il Gruppo <span class=\"ls19 ws93\">\u00e8 esposto al rischio di fluttuazioni nei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio delle valute (in <span class=\"ls0 ws87\">particolare dollaro<span class=\"_ _5f\"></span> </span></span>USA) diverse da quella di conto in <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui sono espresse le <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ransazioni commerciali e finanziarie<span class=\"ls23 ws66\">. In<span class=\"_ _1ec\"> </span></span>partico<span class=\"_ _3\"></span>lare<span class=\"_ _3\"></span>, <span class=\"ls11 ws23\">nel<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">settor</span>e <span class=\"_ _1\"></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls10 ws16\">ac<span class=\"_ _1\"></span>quista <span class=\"_ _1\"></span></span></span><span class=\"ws57\">parte dell</span></span><span class=\"ws2a\">a<span class=\"_ _5f\"></span> merce<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls24 ws41\">(fru<span class=\"_ _1\"></span>tta<span class=\"_ _1\"></span>)</span> <span class=\"_ _1\"></span><span class=\"ls10 wsc3\">in v<span class=\"_ _1\"></span>aluta <span class=\"_ _1\"></span></span>d<span class=\"ls19 ws2b\">ollaro <span class=\"lsf ws1f\">USA<span class=\"_ _1\"></span><span class=\"ls11 ws57\">, pe<span class=\"_ _1ec\"> </span></span></span></span></span></span>poi importarla e realizzare le vendi<span class=\"ls10 ws100\">te in valut<span class=\"_ _1\"></span>a </span><span class=\"ws0\">e<span class=\"ls11 ws13\">uro nei <span class=\"_ _3\"></span>mercati Sud E<span class=\"_ _5f\"></span>uropei. <span class=\"lse ws59\">Per co<span class=\"_ _5f\"></span>ntro, nel s<span class=\"_ _5f\"></span>ettore<span class=\"_ _1ec\"> </span></span></span></span>Shipping, i ricavi denominati in dollaro USA sono maggiori dei costi sostenuti in euro, con ci<span class=\"_ _1ec\"> </span>limitando in parte la <span class=\"ls10 wsc3\">bilanc<span class=\"_ _1\"></span>ia valutari<span class=\"_ _1\"></span>a del Gruppo </span><span class=\"ws16\">che risu<span class=\"_ _1\"></span>lta in <span class=\"_ _1\"></span>ogni caso <span class=\"ls19 ws2c\">esposta al Dolla<span class=\"ws2b\">ro <span class=\"_ _1\"></span><span class=\"lsf ws1f\">USA<span class=\"ls23 ws27\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span>fisiologicamente. <span class=\"_ _6a\"> </span><span class=\"ws3b\">Nel corso dell\u2019ultimo biennio sempre pi\u00f9 catene GDO in Europa hanno<span class=\"_ _1ec\"> </span></span>cominciato a chiedere prezzi fissi annuali su base asta per il prodotto banane, uno dei principal<span class=\"_ _1ec\"> </span>prodotti commercializzati dal Gruppo e uno dei pochi che vengon<span class=\"ls19 ws9b\">o acquistati a prezzo fermo in<span class=\"_ _1ec\"> </span></span>USD. Per tale ragio<span class=\"_ _5f\"></span>ne, in presenza di<span class=\"_ _3\"></span> prezzi fissi d<span class=\"_ _3\"></span>i vendita i<span class=\"_ _3\"></span>n euro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">e perc<span class=\"_ _1\"></span>i\u00f2 di un rischio cambio</span></span><span class=\"ws23\">, <span class=\"_ _1\"></span><span class=\"ls0 ws0\">il<span class=\"_ _1ec\"> </span></span></span>Gruppo ha impl<span class=\"_ _1\"></span>ementat<span class=\"_ _1\"></span>o la strategi<span class=\"_ _1\"></span>a di copertura oper<span class=\"_ _1\"></span>ando acquist<span class=\"_ _1\"></span>i a te<span class=\"ls0 ws0\">r<span class=\"ls23 ws27\">min<span class=\"_ _1\"></span>e <span class=\"_ _40\"></span><span class=\"ls11 ws63\">mentre per la<span class=\"_ _1ec\"> </span></span></span></span>re<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span><span class=\"ls10 ws16\">part<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf wsea\">de<span class=\"_ _1\"></span>lle vendite<span class=\"_ _1\"></span>,</span> <span class=\"_ _d\"> </span><span class=\"ls19 ws10c\">non assoggettata a prezzi di vendita prefissati</span>, <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">h<span class=\"_ _1\"></span>a <span class=\"_ _5f\"></span>de<span class=\"_ _1\"></span>ciso di non<span class=\"_ _1ec\"> </span></span></span></span>adottare strumenti di copertura in quanto la definizione<span class=\"ws0\"> <span class=\"_ _1\"></span></span>dei prezzi di vendita in eur<span class=\"_ _1\"></span>o avviene ogn<span class=\"_ _1ec\"> </span>giorno<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ovvero ogni settimana con i clienti e ci\u00f2 consente di diluire in maniera significativa gl<span class=\"_ _1ec\"> </span></span></span>eventuali effetti derivanti dalla fluttuazione dei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio e di mantenere flessibil<span class=\"_ _3\"></span>it\u00e0, element<span class=\"_ _1ec\"> </span>fondamentale nel settore della commercializzazione dei prodo<span class=\"ws7d\">tti ortofrutticoli. Il <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws63\">, per l<span class=\"_ _1ec\"> </span></span></span></span>vendite il cui prezzo non \u00e8<span class=\"_ _5f\"></span> stato defin<span class=\"_ _1\"></span>ito, ritiene c<span class=\"_ _3\"></span>he tale modalit\u00e0 operativa ris<span class=\"_ _3\"></span>ulti essere coerent<span class=\"_ _1ec\"> </span>con le dinamiche commerciali del settor<span class=\"_ _1\"></span>e e sia la pi\u00f9 consona al fine di minimizzare l\u2019impatto della<span class=\"_ _1ec\"> </span>fluttuazione <span class=\"ls19 ws22\">del tasso di cambio Euro/USD</span>.<span class=\"_ _1ec\"> </span>Rischio d<span class=\"_ _5f\"></span>i tasso di inter<span class=\"_ _3\"></span>esse <span class=\"ls0 ws0\"> </span>Il Gruppo finanzia i p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>opri investimenti d<span class=\"_ _3\"></span>i medio<span class=\"ws0\">-<span class=\"ls23 wsfd\">lung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e e</span>d <span class=\"_ _43\"> </span><span class=\"lse ws77\">il prop<span class=\"_ _5f\"></span>rio capi<span class=\"_ _3\"></span>tale<span class=\"_ _3\"></span> circol<span class=\"_ _5f\"></span>ant<span class=\"_ _1ec\"> </span></span></span>commerciale anche attraverso l\u2019u<span class=\"_ _3\"></span>tilizzo di strumenti di<span class=\"_ _3\"></span> credito. Il Gruppo u<span class=\"_ _3\"></span>tilizza principalment<span class=\"_ _1ec\"> </span>linee di credito a <span class=\"ws0\">m<span class=\"lsf ws1f\">edio <span class=\"_ _37\"></span></span>t</span>ermine in <span class=\"ws0\">e<span class=\"ls19 ws97\">uro,<span class=\"_ _1\"></span> parte delle quali a tasso fisso e parte a tasso variabile<span class=\"_ _1ec\"> </span></span></span>sull<span class=\"ls0 ws0\">e <span class=\"_ _1\"></span><span class=\"ls17 ws3\">pr<span class=\"_ _1\"></span>incipal</span>i <span class=\"_ _1\"></span><span class=\"ws44\">delle quali (Finanziament</span>o <span class=\"_ _37\"></span></span><span class=\"ws49\">in Pool 20<span class=\"ls18 ws21\">22<span class=\"ls0 ws0\">-</span>20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">8 <span class=\"_ _1\"></span><span class=\"ls1b ws1bb\">d<span class=\"_ _1\"></span>i or<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri </span>e<span class=\"ls2b wsbb\">u<span class=\"_ _1\"></span>ro <span class=\"_ _37\"></span><span class=\"lse ws14\">90</span></span> milioni <span class=\"_ _37\"></span><span class=\"ls36 wsa9\">(e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>er<span class=\"_ _1ec\"> </span></span></span></span></span>euro 33,3 <span class=\"_ _1\"></span>milioni)<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">e <span class=\"_ _40\"></span><span class=\"ls1c ws198\">Finanzia<span class=\"_ _3\"></span>mento in Po<span class=\"_ _5f\"></span>ol <span class=\"lse ws14\">2020<span class=\"ls0 ws0\">-2<span class=\"ws7d\">029 di originar<span class=\"_ _1\"></span>i 15 milioni</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws64\">oltre a f<span class=\"_ _1\"></span>inanziame<span class=\"_ _1\"></span>nt<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>Credit-<span class=\"lse ws1a7\">Agricol<span class=\"_ _5f\"></span>e 2021<span class=\"ls0 ws0\">-</span><span class=\"wsa7\">2027 di<span class=\"_ _5f\"></span> <span class=\"ls19 ws2b\">eur<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span><span class=\"ls0 ws84\">5,5 milioni<span class=\"ls10 ws1ab\">) \u00e8 stat<span class=\"_ _1\"></span>a attivata opport<span class=\"_ _1\"></span>una copertura parzi<span class=\"_ _1\"></span>ale IRS plain<span class=\"_ _1ec\"> </span></span></span></span></span></span>vanilla al fine di mitigare il rischio di fluttuazione dei tassi di<span class=\"ws0\"> <span class=\"lse wsd9\">riferime<span class=\"_ _5f\"></span>nto (euribor) n<span class=\"_ _3\"></span>el <span class=\"ws2a\">temp<span class=\"_ _3\"></span>o ovve<span class=\"_ _3\"></span>r<span class=\"_ _1ec\"> </span></span></span></span>nel caso dell\u2019unic<span class=\"_ _1\"></span>o prestito obbligazionario emesso ha opt<span class=\"_ _1\"></span>ato per una st<span class=\"_ _1\"></span>ruttura interamente<span class=\"_ _1\"></span> tasso fisso<span class=\"ls0 ws47\">. Al 3<span class=\"lse ws56\">1 dicembre</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span></span>gli strumenti di copertura <span class=\"lsf ws1f\">del</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span></span><span class=\"wsbd\">risc<span class=\"_ _1\"></span>hio variazione tassi <span class=\"_ _1\"></span>di inter<span class=\"_ _1\"></span>ess<span class=\"_ _1ec\"> </span></span>coprono il <span class=\"ls0 ws0\">43,2<span class=\"ws8b\">% <span class=\"_ _1\"></span>dei finanziamenti</span> <span class=\"ls10 ws16\">bancari</span> <span class=\"lsf ws1d\">a me<span class=\"ws1f\">di<span class=\"_ _1\"></span>o</span></span>-<span class=\"ls2c ws15\">lungo</span> <span class=\"ls10 ws4d\">te<span class=\"_ _1\"></span>rmine a tasso v<span class=\"_ _1\"></span>ariabile<span class=\"_ _1\"></span></span>, <span class=\"lse ws78\">co<span class=\"_ _5f\"></span>s\u00ec che circ<span class=\"_ _1ec\"> </span></span></span>il 66<span class=\"ls11 ws23\">,3</span>% dell\u2019intero indebi<span class=\"_ _3\"></span>tamento<span class=\"ws0\"> <span class=\"ls10 ws16\">bancario</span> </span>ed obbligazionario <span class=\"lsf ws1d\">a medio</span><span class=\"ws0\">-<span class=\"ls23 ws27\">lung<span class=\"_ _1\"></span>o</span> <span class=\"lsf ws1d\">termin<span class=\"_ _1\"></span>e del <span class=\"ls17 ws3\">Grupp<span class=\"_ _1ec\"> </span></span></span></span>risulta <span class=\"ls19 ws9d\">espresso a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>asso fisso<span class=\"ls0 ws28\">. Si sottolinea che, a giudizio del<span class=\"ws0\"> <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws9e\">, tali scelte risul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ino esser<span class=\"_ _3\"></span>e <span class=\"ls2b wsbb\">mo<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>premianti alla luce dei recenti e prospettati rialzi dei <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>assi di riferimento in Europa. <span class=\"ws0\"> </span>Si segnal<span class=\"_ _1\"></span>a che al<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">31 dice<span class=\"_ _5f\"></span>mbre 20<span class=\"ls0 ws0\">22 <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">sono in vigore due </span><span class=\"ws45\">contratti di hedging sottoscritti dall<span class=\"_ _1ec\"> </span></span></span></span></span>Capogruppo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws53\">c<span class=\"_ _1\"></span>on due<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> ai sen<span class=\"_ _1\"></span>si <span class=\"ls19 wsbd\">del Contr<span class=\"_ _1\"></span>atto di Finanziamento in Pool che contengon<span class=\"_ _1ec\"> </span></span></span></span>una cla<span class=\"_ _3\"></span>usola<span class=\"_ _3\"></span> di cros<span class=\"_ _5f\"></span>s default ch<span class=\"_ _5f\"></span>e legittim<span class=\"_ _5f\"></span>a la relativa<span class=\"_ _5f\"></span> banca a <span class=\"_ _3\"></span>risolver<span class=\"_ _5f\"></span>e e/o rec<span class=\"_ _3\"></span>edere (a<span class=\"_ _3\"></span> seco<span class=\"_ _3\"></span>nda<span class=\"_ _5f\"></span> del caso) il relativo contr<span class=\"_ _1\"></span>atto di hedging, in caso di inadempimenti rilevanti di societ<span class=\"_ _1\"></span>\u00e0 controllate<span class=\"_ _1ec\"> </span>c<span class=\"ls19 wsb1\">ontrollanti e/o soggett<span class=\"_ _1\"></span>e a comune controllo, intendendosi per c<span class=\"_ _1\"></span>ontrollo <span class=\"wse5\">il possesso della<span class=\"_ _1ec\"> </span></span></span>maggior<span class=\"_ _1\"></span>anza dei voti<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Sensitivity anal<span class=\"ls0 ws0\">ys</span><span class=\"ws124\">is<span class=\"ls0 ws0\"> <span class=\"ls5b ws1bc\">sui tassi di in<span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>resse<span class=\"ls0 ws0\"> </span></span></span></span>Nel <span class=\"_ _37\"></span><span class=\"lse ws60\">cors<span class=\"_ _5f\"></span>o dell\u2019es<span class=\"_ _3\"></span>ercizi<span class=\"_ _3\"></span>o 20<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span>2 <span class=\"_ _37\"></span><span class=\"ws87\">la posizione finanziaria netta del Gruppo \u00e8 </span>dim<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>uita <span class=\"_ _1\"></span><span class=\"lsf wsdc\">da e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">84<span class=\"_ _1\"></span>.346</span></span> </span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">67.379<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia, <span class=\"_ _37\"></span></span><span class=\"ws71\">di cui la<span class=\"_ _3\"></span> compo<span class=\"_ _5f\"></span>nente iscri<span class=\"_ _3\"></span>tta se<span class=\"_ _3\"></span>condo<span class=\"_ _3\"></span> il princi<span class=\"_ _5f\"></span>pio IFRS 16 <span class=\"_ _5f\"></span>\u00e8 pari ad euro<span class=\"_ _5f\"></span> </span></span>41.574<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia. <span class=\"_ _43\"> </span><span class=\"ws6c\">Qui di seguito si riporta il rapporto tra Indebitamento e Patr<span class=\"_ _1\"></span>imonio n<span class=\"ls18 ws1bd\">etto a<span class=\"_ _1\"></span>l 31<span class=\"_ _1ec\"> </span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">22 <span class=\"_ _1\"></span><span class=\"ls23 ws51\">e 31</span> <span class=\"_ _37\"></span></span>dicem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">21<span class=\"ls19 ws93\">. Si segnala come i <span class=\"_ _3\"></span>covenant finanziari esistenti sul bond e su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span><span class=\"ls0 ws0\">i <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>P<span class=\"ls11 wsad\">ool debbano es<span class=\"_ _3\"></span>sere conteggia<span class=\"_ _5f\"></span>ti, come previsto dai rela<span class=\"_ _3\"></span>tivi contra<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i, su una<span class=\"_ _5f\"></span> </span></span>posizione finanziaria netta che esclu<span class=\"_ _1\"></span>da l\u2019applicazione del principio IFRS 16 per tutta la durata de<span class=\"_ _1ec\"> </span>medesimi finanziamenti.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">67.379<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>84.346<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> </span>201.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> </span>175.85<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> </span>Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>0,33 <span class=\"fc1\"> </span>0,48 <span class=\"fc1\"> </span>Raffronto indicatori senza effetto IFRS 16 <span class=\"_ _103\"> </span><span class=\"fc0\"> </span> <span class=\"_ _104\"> </span><span class=\"fc0\"> </span> Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">25.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>45.285<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> <span class=\"_ _105\"> </span><span class=\"fc0 lse ws14\">202.12<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span></span>176<span class=\"_ _5f\"></span>.596 <span class=\"fc1 ls0 ws0\"> </span></span></span>Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _106\"> </span><span class=\"fc0\">0,13 </span> <span class=\"_ _17\"> </span><span class=\"fc0\">0,26 </span> </span>La tabella seguente illustra la diminuita incidenza <span class=\"ws0\">n<span class=\"ls19 ws10c\">el periodo dell\u2019indebitamento a tasso fisso<span class=\"_ _1ec\"> </span></span></span>ovvero l\u2019indebitamento<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws69\">a tasso<span class=\"_ _3\"></span> variabil<span class=\"_ _3\"></span>e coperto<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>da d<span class=\"_ _5f\"></span>erivato IRS<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">per via dell\u2019accensione de<span class=\"_ _1ec\"> </span></span></span></span></span>nuovo finanziamento in Po<span class=\"_ _3\"></span>ol di Orsero da e<span class=\"_ _3\"></span>uro 33,3 milioni sul quale l\u2019in<span class=\"_ _3\"></span>cidenza della copertura<span class=\"_ _1ec\"> </span>eredita dal vecchio finanzia<span class=\"_ _3\"></span>mento estinto in corso<span class=\"_ _3\"></span> d\u2019anno, risult<span class=\"ls19 ws85\">a proporzionalmente minore<span class=\"ls11 wsba\">. Vien<span class=\"_ _1ec\"> </span></span></span>anche indicata l\u2019incidenza di detto indebitamen<span class=\"_ _3\"></span>to sul totale indebitamento \u201coneroso<span class=\"_ _1ec\"> </span>intendendosi com<span class=\"_ _5f\"></span>e tale quello rap<span class=\"_ _3\"></span>presentato ol<span class=\"_ _5f\"></span>tre che dal deb<span class=\"_ _3\"></span>ito bancario<span class=\"ls0 ws0\">  <span class=\"ws8c\">e dal prestit<span class=\"_ _1ec\"> </span></span></span>obbligazionario anche <span class=\"ls1c ws2f\">(i) </span>dall\u2019indebitamento ban<span class=\"lse ws2a\">cario<span class=\"_ _5f\"></span> di breve <span class=\"_ _5f\"></span>termine, <span class=\"_ _3\"></span><span class=\"ls0 ws0\">(ii) dai <span class=\"_ _1\"></span><span class=\"ws44\">debiti per leasin<span class=\"_ _1ec\"> </span></span></span></span>finanz<span class=\"_ _1\"></span>iari<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>(iii) <span class=\"_ _41\"> </span><span class=\"ws45\">per factoring, tu<span class=\"_ _3\"></span>tti essenzialmente a tasso variabile. Rispetto all\u2019indebitament<span class=\"_ _1ec\"> </span></span></span>finanziario lordo come rappresentato in bilancio rimangono esclusi i debiti \u201cnon fruttiferi\u201d quali l<span class=\"_ _1ec\"> </span>p<span class=\"ls19 ws97\">osizioni mark</span>-<span class=\"ls11 ws131\">to market sui d<span class=\"_ _3\"></span>erivati, le quote pr<span class=\"_ _5f\"></span>ezzo da pagare sulle acquis<span class=\"_ _3\"></span>izioni <span class=\"_ _3\"></span>effettuate ed<span class=\"_ _3\"></span> </span>debiti legati all\u2019applicazione del principio IFRS 16<span class=\"ff3 ws0\">.<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> Totale indeb<span class=\"_ _1\"></span>itamento bancario a m<span class=\"_ _1\"></span>edio<span class=\"ws0\">-lungo </span>termine (A)<span class=\"ws0\"> <span class=\"_ _d6\"> </span><span class=\"fc0\">86.643 </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">83.058 </span> </span>di cui a tasso fisso<span class=\"ls0 ws0\"> <span class=\"_ _107\"> </span><span class=\"fc0 lse ws14\">57.440<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>67.964<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">66,3%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">81,8%</span> </span>di cui a tasso variabile<span class=\"ws0\"> <span class=\"_ _109\"> </span><span class=\"fc0 lse ws14\">29.203<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>15.094<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> <span class=\"_ _10a\"> </span><span class=\"fc0 lse ws14\">33,7%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">18,2%</span> </span>Totale indebitamento oneroso altro (B)<span class=\"_ _1ec\"> </span>7.348 <span class=\"fc1\"> </span>18.207 <span class=\"fc1\"> </span>Totale indebitamento oneroso (A+B)<span class=\"_ _1ec\"> </span>93.991 <span class=\"fc1\"> </span>101.265 <span class=\"fc1\"> </span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">61,1%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">67,1%</span> </span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> </span>38,9%<span class=\"fc1 ls0 ws0\"> </span>32,9%<span class=\"fc1 ls0 ws0\"> </span>Al 31<span class=\"_ _5f\"></span> dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _40\"></span><span class=\"ls19 ws113\">il monte indebitamento oneroso </span>diminuisce <span class=\"_ _40\"></span></span>di circa<span class=\"_ _5f\"></span> euro <span class=\"ls0 ws0\">7<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ws92\">milioni rispetto<span class=\"_ _1ec\"> </span></span></span>all\u2019esercizio<span class=\"_ _3\"></span> preced<span class=\"_ _5f\"></span>ente, essenzia<span class=\"_ _3\"></span>lmente per<span class=\"_ _5f\"></span> v<span class=\"_ _1\"></span>ia d<span class=\"_ _3\"></span><span class=\"ls0 ws10b\">el minor utilizzo di li<span class=\"_ _5f\"></span>nee di breve termine<span class=\"ls11 ws23\">.<span class=\"_ _1ec\"> </span></span></span>All\u2019interno del debito bancario a medio<span class=\"ws0\">-<span class=\"ls19 ws55\">lungo la quota di euro <span class=\"lse ws14\">22</span></span>,2 <span class=\"_ _40\"></span></span>milioni \u00e8 rappresentata da<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iamenti a tasso variabile<span class=\"_ _1\"></span> coperti mediant<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lsf wscd\">derivato<span class=\"_ _1\"></span>, in misur<span class=\"_ _1\"></span>a del <span class=\"ls18 ws21\">50,<span class=\"ls0 ws0\">7<span class=\"_ _1\"></span></span></span>% del debito no<span class=\"_ _1\"></span>minale:<span class=\"_ _1ec\"> </span></span></span>si<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">segnala<span class=\"_ _5f\"></span> come tale<span class=\"_ _5f\"></span> copertura<span class=\"_ _5f\"></span> sia effi<span class=\"_ _3\"></span>cace co<span class=\"_ _5f\"></span>ntro il ri<span class=\"_ _5f\"></span>alzo dei<span class=\"_ _3\"></span> tassi m<span class=\"_ _5f\"></span>a non ann<span class=\"_ _3\"></span>ulli<span class=\"_ _3\"></span> ovviam<span class=\"_ _5f\"></span>ente<span class=\"_ _1ec\"> </span></span></span>l\u2019effetto di <span class=\"_ _5f\"></span>eventuali sprea<span class=\"_ _5f\"></span>d, previsti contratt<span class=\"_ _3\"></span>ualmente, nel<span class=\"_ _5f\"></span> caso di un\u2019evoluzi<span class=\"_ _3\"></span>one ne<span class=\"_ _3\"></span>gativa del<span class=\"_ _5f\"></span> rapporto t<span class=\"ls10 ws20\">r<span class=\"_ _1\"></span>a Posizione Fin<span class=\"_ _1\"></span>anziaria Nett<span class=\"_ _1\"></span>a ed Adjuste<span class=\"_ _1\"></span>d E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A<span class=\"ls0 ws0\">. </span></span></span>La tabella seguente espone la composizione degli oneri finanziari del biennio secondo la loro<span class=\"_ _1ec\"> </span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a, me<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>e a <span class=\"ls2b wsa1\">seg<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> la <span class=\"ls10 ws43\">tabe<span class=\"_ _1\"></span>lla relat<span class=\"_ _1\"></span>iva alla <span class=\"_ _1\"></span><span class=\"ff8 ws14f\">sensitiv<span class=\"_ _1\"></span>ity anal<span class=\"ls0 ws0\">ysis<span class=\"ff1\"> <span class=\"_ _d\"> </span><span class=\"ws68\">illu<span class=\"_ _1\"></span>stra quale <span class=\"_ _3\"></span>sarebbe stato<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>l\u2019effe<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"ws24\">r<span class=\"_ _1\"></span>elativamente agli interessi legati ai finanziamenti bancari a medio</span>-<span class=\"ls2b wsbb\">lun<span class=\"_ _1\"></span>go,<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span></span></span><span class=\"ws24\">i maggiori<span class=\"_ _1ec\"> </span></span></span>oneri <span class=\"_ _5f\"></span>che si s<span class=\"_ _3\"></span>arebbe<span class=\"_ _3\"></span>ro ori<span class=\"_ _5f\"></span>ginati<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">2<span class=\"_ _1\"></span>022 <span class=\"_ _1\"></span></span></span><span class=\"ws7b\">nel caso di<span class=\"_ _3\"></span> un maggior livello <span class=\"_ _3\"></span>dei tassi di in<span class=\"_ _3\"></span>teresse tra 25 e<span class=\"_ _1ec\"> </span></span></span>100 basis points:<span class=\"ls0 ws0\"> </span>Val<span class=\"ls0 ws0\">ori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </span>Evoluzione nei periodi di riferimento degli oneri finanziari: - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso f<span class=\"_ _1\"></span>isso</span> (1.<span class=\"_ _1\"></span>150)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>179)<span class=\"fc1 ls0 ws0\"> </span> - <span class=\"ls19 ws22\">su finanziament<span class=\"_ _1\"></span>i bancari MT a tasso fisso per derivato</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(573)</span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">(645)</span>  - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso v<span class=\"_ _1\"></span>ariabile</span> <span class=\"_ _a3\"> </span><span class=\"fc0 lse ws14\">(28<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span></span>(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span> - <span class=\"lse ws23\">su fina<span class=\"_ _5f\"></span>nziamenti<span class=\"_ _3\"></span> breve <span class=\"_ _5f\"></span>termine ba<span class=\"_ _5f\"></span>ncari ed al<span class=\"_ _5f\"></span>tri<span class=\"ls0 ws0\"> <span class=\"_ _10c\"> </span></span><span class=\"fc0 ws14\">(768)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(547)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span> - <span class=\"ws16\">interessi amortizing</span> <span class=\"_ _10d\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Totale<span class=\"_ _1ec\"> </span>(2.959)<span class=\"fc1\"> </span>(2.789)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> A bilancio<span class=\"ws0\"> </span>(284)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span> <span class=\"ls18 ws27\">+ 25<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(39)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(43)</span>  <span class=\"ls18 ws27\">+ 50<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(79)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(86)</span>  <span class=\"ls18 ws27\">+ 75<span class=\"_ _1\"></span> bp</span> (122)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(130)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span> <span class=\"ls18 ws27\">+ 10<span class=\"_ _1\"></span>0 bp</span> <span class=\"_ _106\"> </span><span class=\"fc0 lse ws14\">(164)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(173)</span> </span></span>Rischio v<span class=\"_ _5f\"></span>olatilit\u00e0 dei p<span class=\"_ _3\"></span>rezzi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>delle mater<span class=\"_ _5f\"></span>ie prime ortofr<span class=\"_ _5f\"></span>utticole <span class=\"ls0 ws0\"> </span>Il Gruppo, operando in un settore di commodity agricole che sono esposte per natur<span class=\"_ _1\"></span>a alla<span class=\"_ _3\"></span> variabilit\u00e0 di quantitativi prodotti in corrispondenza di fattori esogeni tra cui, ad esempio, eventi<span class=\"_ _5f\"></span><span class=\"ws0\"> </span>atmosferici e ambientali fuori dal controllo degli operatori di settore, gestisce due tipi di fattispec<span class=\"_ _1\"></span>ie<span class=\"_ _1ec\"> </span>connesse alle materie prime agricole:<span class=\"_ _3\"></span> l\u2019approvvigionamento e<span class=\"ws0\">d </span>il p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzo di acquisto delle materie<span class=\"_ _5f\"></span> prime. Il primo elemento \u00e8 quello maggiormente sensi<span class=\"_ _5f\"></span>bile<span class=\"_ _1\"></span> e dunque il Gruppo diversifica quanto<span class=\"_ _1ec\"> </span>pi\u00f9 possibile il proprio portafoglio prodotti, attraverso il <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>umero di referenze commercializzate, la<span class=\"_ _1ec\"> </span>base fornitori e i <span class=\"ws0\">P<span class=\"ls19 ws55\">aesi di origine<span class=\"_ _1\"></span>. In questo modo la concentrazione<span class=\"_ _1\"></span> del rischio di ammanchi di<span class=\"_ _1ec\"> </span></span></span>prodotto per <span class=\"ls10 ws116\">singola r<span class=\"_ _1\"></span>eferenza e<span class=\"_ _1\"></span> fornitore risult<span class=\"_ _1\"></span>a mitigata e<span class=\"ls0 ws0\">d <span class=\"_ _41\"> </span><span class=\"ws81\">il portafoglio prodo<span class=\"_ _3\"></span>tti bilanciato<span class=\"_ _1ec\"> </span></span></span></span>rispetto ad<span class=\"_ _5f\"></span> ev<span class=\"_ _1\"></span>entuali am<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>anchi di prod<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>zione su specific<span class=\"_ _5f\"></span>he referenze e/o origin<span class=\"_ _3\"></span>i. La seconda<span class=\"_ _5f\"></span> fattispecie riguarda la variazione dei prezzi delle materie prime in<span class=\"_ _3\"></span> acquisto che viene gestita<span class=\"_ _1ec\"> </span>attraverso la politica di prezz<span class=\"lsf ws48\">o dei prodot<span class=\"_ _1\"></span>ti in ven<span class=\"_ _1\"></span>dita. Le du<span class=\"_ _1\"></span>e dimens<span class=\"_ _1\"></span>ioni son<span class=\"_ _1\"></span>o infatt<span class=\"_ _1\"></span>i strett<span class=\"_ _1\"></span>amente<span class=\"_ _1ec\"> </span></span>legate in quanto l<span class=\"_ _3\"></span>a defini<span class=\"_ _5f\"></span>zione giornaliera, o s<span class=\"_ _3\"></span>ettim<span class=\"_ _3\"></span>anale, dei p<span class=\"_ _3\"></span>rezzi di vendi<span class=\"_ _5f\"></span>ta permette di<span class=\"_ _1ec\"> </span>aggiustare le eventuali variazioni di prezzo in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ase di approvvigionamento a<span class=\"ws0\">l </span>rialzo o a<span class=\"ws0\">l r<span class=\"ls19 ws2c\">ibasso. La<span class=\"_ _1ec\"> </span></span></span>volatilit\u00e0 \u00e8 inoltre gestita dal Gruppo mediante le mo<span class=\"_ _3\"></span>dalit\u00e0 con cui vengono regolati i rapporti con<span class=\"_ _5f\"></span> i fornitori, nei confronti dei quali si opera molto spesso attraverso schemi di conto vendita o <span class=\"_ _3\"></span>conto<span class=\"_ _1ec\"> </span>commissione. In sostan<span class=\"_ _1\"></span>za il prezzo ric<span class=\"_ _1\"></span>onos<span class=\"ls0 ws1e\">ciuto al fornitore per i prodotti acquistati viene definito in<span class=\"ws0\"> </span></span>base al prezzo di vendita del prodotto; t<span class=\"_ _1\"></span>ale fattispecie di fatto consente di diluire molto il rischio di<span class=\"_ _1ec\"> </span>volatilit\u00e0 dei prezzi delle materie prime. <span class=\"ws0\"> </span>Rischio volatilit\u00e0 dei prezzi del carburant<span class=\"ls2f wsd7\">e delle n<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>vi<span class=\"ls0 ws0\"> </span></span>Il bunker (carburante) utilizzato per le navi di propriet\u00e0 \u00e8 la principale materia prima<span class=\"_ _3\"></span> soggetta a<span class=\"_ _1ec\"> </span>volatilit\u00e0 dei prezzi, a <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui il Gruppo <span class=\"_ _5f\"></span><span class=\"ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"ws1e\">precisamente<span class=\"_ _3\"></span> il settore Shipping <span class=\"ws0\">\u2013 <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">\u00e8 espost<span class=\"_ _1\"></span>o, con conseguenti<span class=\"_ _1ec\"> </span></span></span></span></span>potenziali effetti (negativi o positivi) sui risultati economici del Gruppo. In considerazione dell\u2019alta<span class=\"_ _1ec\"> </span>volatilit\u00e0 degli indici di riferimento del mercato del pe<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rolio e dei propri derivati <span class=\"_ _3\"></span>(tra cui quelli che si<span class=\"_ _5f\"></span> utilizza<span class=\"_ _5f\"></span>no come<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _5f\"></span>per le na<span class=\"_ _5f\"></span>vi di prop<span class=\"_ _5f\"></span>riet\u00e0), i<span class=\"_ _3\"></span>l Gr<span class=\"_ _5f\"></span>uppo ricorr<span class=\"_ _5f\"></span>e a due<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">mod<span class=\"ls10 ws16\">alit\u00e0 <span class=\"lse ws78\">di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura:<span class=\"_ _1ec\"> </span></span></span></span></span>di tipo finanziario, acquistando il bunker<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">a termine s<span class=\"_ _5f\"></span>u orizzonte semestrale o<span class=\"_ _5f\"></span> annuale per una<span class=\"_ _1ec\"> </span></span></span>percen<span class=\"_ _3\"></span>tuale<span class=\"_ _3\"></span> che vari<span class=\"_ _5f\"></span>a tra il <span class=\"_ _3\"></span>20% e il <span class=\"_ _5f\"></span>30% del cons<span class=\"_ _5f\"></span>umo stim<span class=\"_ _3\"></span>ato (cor<span class=\"_ _5f\"></span>rispondente<span class=\"_ _5f\"></span> in sosta<span class=\"_ _5f\"></span>nza al ser<span class=\"_ _3\"></span>vizio<span class=\"_ _5f\"></span> di tras<span class=\"_ _5f\"></span>porto effe<span class=\"_ _5f\"></span>ttuato in<span class=\"_ _5f\"></span> favore<span class=\"_ _3\"></span> di so<span class=\"_ _5f\"></span>ciet\u00e0 del<span class=\"_ _5f\"></span> Gruppo.<span class=\"_ _3\"></span> Si ri<span class=\"_ _5f\"></span>corda difa<span class=\"_ _3\"></span>tti<span class=\"_ _3\"></span> che le<span class=\"_ _5f\"></span> navi son<span class=\"_ _3\"></span>o util<span class=\"_ _3\"></span>izza<span class=\"_ _5f\"></span>te<span class=\"_ _1ec\"> </span>per c<span class=\"ls18 ws21\">i<span class=\"_ _1\"></span>rc</span>a il 50% per <span class=\"ls0 ws0\">l\u2019<span class=\"lsf ws96\">i<span class=\"_ _1\"></span>mportazio<span class=\"_ _1\"></span>ne di v<span class=\"_ _1\"></span>olumi di b<span class=\"_ _1\"></span>anane e<span class=\"_ _1\"></span> ananas<span class=\"_ _1\"></span> dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e commerc<span class=\"_ _1\"></span>ializza<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span>dal Gruppo, c.d. utilizzo c<span class=\"_ _5f\"></span>apt<span class=\"_ _1\"></span>ive. La <span class=\"ls19 ws2b\">seconda</span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>parte viene gestista attraverso la<span class=\"_ _5f\"></span> definiz<span class=\"_ _1\"></span>ione di<span class=\"_ _1ec\"> </span>contratti commerciali con i clienti terzi i quali prevedono una clausola c.d. \u201cBAF\u201d (\u201cBunker<span class=\"_ _1ec\"> </span>Adjustment Factor\u201d) volta a riequilibrare le fluttuazioni del<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">prezzo del<span class=\"_ _5f\"></span> carburante<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws107\">anda<span class=\"_ _1\"></span>ndo ad<span class=\"_ _1\"></span> </span></span></span></span>aggiu<span class=\"_ _1\"></span>ngere o a sottr<span class=\"_ _1\"></span>arre alla tarif<span class=\"_ _1\"></span>fa pattuita an<span class=\"_ _1\"></span>nualmente<span class=\"_ _1\"></span> con il cl<span class=\"ls11 ws63\">iente del servi<span class=\"_ _5f\"></span>zio navale, un<span class=\"_ _1ec\"> </span></span>valore e<span class=\"_ _5f\"></span>conomico <span class=\"_ _5f\"></span>che neutral<span class=\"_ _3\"></span>izzi o<span class=\"_ _3\"></span> com<span class=\"_ _3\"></span>unque<span class=\"_ _3\"></span> miti<span class=\"_ _5f\"></span>ghi le flut<span class=\"_ _5f\"></span>tuazioni del<span class=\"_ _3\"></span> prez<span class=\"_ _3\"></span>zo del<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>te. In<span class=\"_ _1ec\"> </span>questo modo l\u2019evoluzione del prezzo del carburante <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a un impatto meno rilevante sui risulta<span class=\"_ _3\"></span>ti di<span class=\"_ _1ec\"> </span>Gruppo e tale<span class=\"_ _5f\"></span> da poter essere m<span class=\"ls19 ws2c\">antenuto sotto controllo. Il contesto di mercato ha storicamente<span class=\"_ _1ec\"> </span></span>visto l\u2019applicazione delle clausole BAF nel t<span class=\"_ _1\"></span>rasporto marittimo refrigerato e non si rilev<span class=\"_ _1\"></span>ano segnali<span class=\"_ _1ec\"> </span>tali da far presagire un ve<span class=\"_ _3\"></span>nir meno della possibilit\u00e0 di conseguire <span class=\"_ _3\"></span>tali contratti con i <span class=\"ls1b ws8f\">clie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>i te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>ovvero d<span class=\"_ _3\"></span>i no<span class=\"_ _3\"></span>n pote<span class=\"_ _5f\"></span>r trovare ad<span class=\"_ _5f\"></span>eguate cope<span class=\"_ _5f\"></span>rture fina<span class=\"_ _5f\"></span>nziarie sul m<span class=\"_ _5f\"></span>ercato pe<span class=\"_ _3\"></span>troli<span class=\"_ _3\"></span>fero. D<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>guito s<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>espone un\u2019analisi che evidenzia come il pr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>zzo del carburante delle navi<span class=\"_ _3\"></span> abbia impattato sui<span class=\"_ _1ec\"> </span>risultati del settore Shipping nel periodo di rifer<span class=\"ls23 ws27\">iment<span class=\"_ _1\"></span>o.</span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e4\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _55\"> </span><span class=\"fc0\">%</span> <span class=\"_ _80\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _e2\"> </span>%<span class=\"_ _1ec\"> </span>Totale costo bunker<span class=\"ls0 ws0\"> <span class=\"_ _110\"> </span><span class=\"fc0 lse ws14\">42.691<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span></span>29,97%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>26.026 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"lse ws14\">25,07%</span> </span></span></span>Ricavi settore Shipping<span class=\"_ _1ec\"> </span>142.423 <span class=\"fc1\"> </span>103.825 <span class=\"fc1\"> </span>Risc<span class=\"_ _1\"></span>hi<span class=\"ls0 ws0\">o <span class=\"ls2f ws135\">conness</span>o <span class=\"ls34 ws136\">all<span class=\"ls2f wsd7\">\u2019evolu<span class=\"_ _5f\"></span>zione del prezz<span class=\"_ _5f\"></span>o delle componenti<span class=\"_ _5f\"></span> energetiche<span class=\"ls0 ws0\"> </span></span></span></span>La principale dimensione di rischio ed inc<span class=\"_ _1\"></span>ertezza legata all\u2019evoluzione del prezzo delle componenti<span class=\"_ _1ec\"> </span>energetiche <span class=\"_ _37\"></span><span class=\"ls0 ws0\">\u2013 <span class=\"_ _40\"></span><span class=\"lse ws56\">ancorc<span class=\"_ _5f\"></span>h\u00e9 oggi i<span class=\"_ _3\"></span>n cal<span class=\"_ _3\"></span>o ris<span class=\"_ _5f\"></span>petto alle<span class=\"_ _5f\"></span> punte re<span class=\"_ _5f\"></span>gistrate n<span class=\"_ _3\"></span>el 2<span class=\"_ _5f\"></span>022 <span class=\"ls0 ws0\">- <span class=\"_ _40\"></span><span class=\"ws47\">in merito alle q<span class=\"_ _3\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span></span>risulta complesso effettuare una stima in quanto pur non <span class=\"ls23 ws1ac\">opera<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo in u<span class=\"_ _1\"></span>n set<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span>estremamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e energivo<span class=\"_ _5f\"></span>ro e seppur in<span class=\"_ _5f\"></span> considerazione<span class=\"_ _5f\"></span> del fatto che la<span class=\"_ _3\"></span> dinami<span class=\"_ _3\"></span>ca dei p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzi d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>vendita della BU Distribuzio<span class=\"_ _3\"></span>ne ha consentito a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utt\u2019oggi di assorbire gran p<span class=\"_ _3\"></span>arte d<span class=\"_ _3\"></span>ei rincari, lo<span class=\"_ _1ec\"> </span>scenario<span class=\"_ _5f\"></span> <span class=\"_ _3b\"> </span><span class=\"ls2c ws15\">futur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls17 ws1bf\">potrebbe determinar</span><span class=\"ws26\">e un esaurimento della flessibilit\u00e0 e dell\u2019<span class=\"_ _5f\"></span>elastic<span class=\"_ _1\"></span>it\u00e0 della<span class=\"_ _1ec\"> </span></span></span></span>domanda rispetto ai prezzi con il risul<span class=\"_ _3\"></span>tato di comportare un calo dei cons<span class=\"_ _3\"></span>umi e/o l\u2019impossibilit\u00e0 di<span class=\"_ _1ec\"> </span>recupera<span class=\"_ _5f\"></span>re l\u2019ulte<span class=\"_ _3\"></span>riore <span class=\"_ _3\"></span>rinca<span class=\"_ _5f\"></span>ro energeti<span class=\"_ _5f\"></span>co attravers<span class=\"_ _5f\"></span>o la politi<span class=\"_ _3\"></span>ca di p<span class=\"_ _5f\"></span>rezzo dei pro<span class=\"_ _3\"></span>dotti.<span class=\"_ _5f\"></span> Non ri<span class=\"lsf ws1f\">teniamo<span class=\"_ _1\"></span> </span>che la situazione energetica europea possa impattare in modo significativo ai fini d<span class=\"_ _3\"></span>ella continuit\u00e0<span class=\"_ _1ec\"> </span>aziendale d<span class=\"_ _5f\"></span>el Gruppo, tuttavia, un ulterio<span class=\"_ _5f\"></span>re peggioramento d<span class=\"_ _5f\"></span>eg<span class=\"_ _1\"></span>li scena<span class=\"_ _3\"></span>ri potrebbe com<span class=\"_ _5f\"></span>portare<span class=\"_ _1ec\"> </span>un impatto anche significativo sulla redditivit\u00e0 delle <span class=\"lsf ws15\">attivit\u00e0 c<span class=\"_ _1\"></span>ore del Gru<span class=\"_ _1\"></span>ppo.</span><span class=\"ws0\"> </span>Rischio d<span class=\"_ _5f\"></span>i credito <span class=\"ls0 ws0\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"lse ws2a\">ruppo<span class=\"_ _5f\"></span> \u00e8 espos<span class=\"_ _5f\"></span>to al risc<span class=\"_ _5f\"></span>hio di c<span class=\"_ _5f\"></span>redito d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e, p<span class=\"_ _3\"></span>rinc<span class=\"_ _5f\"></span>ipalmente, d<span class=\"_ _5f\"></span>ai rapp<span class=\"_ _5f\"></span>orti com<span class=\"_ _3\"></span>mercial<span class=\"_ _5f\"></span>i con i<span class=\"_ _1ec\"> </span></span>propri clienti ed in particolare ad eventuali ritardi o mancati pagamenti da parte dei medesimi,<span class=\"_ _1ec\"> </span>che qual<span class=\"_ _3\"></span>ora<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>si ve<span class=\"_ _5f\"></span>rificassero<span class=\"_ _5f\"></span>, potrebbero<span class=\"_ _5f\"></span> determina<span class=\"_ _3\"></span>re e<span class=\"_ _5f\"></span>ffetti nega<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi sul<span class=\"_ _3\"></span>la si<span class=\"_ _3\"></span>tuazi<span class=\"_ _3\"></span>one e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>ca,<span class=\"_ _1ec\"> </span>finanziaria e patrimoniale del Gruppo ste<span class=\"_ _1\"></span>sso. <span class=\"ws0\">I<span class=\"ls19 wsaa\">l Gruppo opera con un<span class=\"_ _1\"></span>a base clienti molto ampia<span class=\"_ _1ec\"> </span></span></span>compost<span class=\"_ _1\"></span>a dal can<span class=\"_ _1\"></span>ale GDO e da c<span class=\"_ _1\"></span>lient<span class=\"_ _1\"></span>i cosiddett<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws6c\">\u201ctradizionali\u201d quali</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">g<span class=\"_ _1\"></span>ross</span><span class=\"ws6c\">isti e dettaglianti. In<span class=\"_ _1ec\"> </span></span></span>considerazione della<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>eterogeneit\u00e0 della<span class=\"_ _5f\"></span> base clienti, specialmente a livello E<span class=\"_ _3\"></span>uropeo, il Gruppo<span class=\"_ _1ec\"> </span>adotta delle politiche di copertura del rischio a<span class=\"_ _3\"></span>ttraverso polizze di assicurazione del credito con<span class=\"_ _1ec\"> </span>compagnie di primario livello inter<span class=\"ws0\">n</span>azionale. In <span class=\"_ _3\"></span>aggiunta, il Gruppo adot<span class=\"_ _3\"></span>ta politiche di risk<span class=\"_ _1ec\"> </span>management volte all\u2019interruzione delle forniture al <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>peramento di talune soglie di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"_ _1ec\"> </span>scaduto in relazione<span class=\"_ _1\"></span> a<span class=\"ls0 ws0\">d <span class=\"_ _5f\"></span><span class=\"ls25 ws1c0\">ageing e<span class=\"_ _3\"></span><span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">ammon<span class=\"_ _1\"></span>tare<span class=\"ls19 ws3f\">. Tali azioni con<span class=\"_ _1\"></span>sentono al Gruppo di registrare una<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ls16 wsdc\">su c<span class=\"_ _5f\"></span>rediti ri<span class=\"_ _5f\"></span>spetto<span class=\"_ _5f\"></span> al fattu<span class=\"_ _5f\"></span>rato tota<span class=\"_ _5f\"></span>le mol<span class=\"_ _5f\"></span>to esig<span class=\"_ _5f\"></span>ua e sos<span class=\"_ _5f\"></span>tanzialm<span class=\"_ _5f\"></span>ente cos<span class=\"_ _5f\"></span>tante n<span class=\"_ _5f\"></span>el tempo<span class=\"_ _5f\"></span>.<span class=\"_ _1ec\"> </span></span>Inoltre, in considerazione della tipologia di beni che tratta il Gruppo (beni di primo<span class=\"_ _3\"></span> consumo e<span class=\"_ _1ec\"> </span>basilari per la dieta occidentale) e<span class=\"_ _1\"></span> della stabilit\u00e0 dei canali di v<span class=\"ls19 ws9d\">endita non si rav<span class=\"_ _1\"></span>vedono modifiche<span class=\"_ _1ec\"> </span></span>della base clienti tali da impattare la dimensione attuale del rischio di credito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>La seguente tabella fornisce una ripartizione dei <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>rediti commerciali al 31 di<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>embre 20<span class=\"ws0\">22<span class=\"_ _1ec\"> </span></span>raggrup<span class=\"_ _3\"></span>pati p<span class=\"_ _3\"></span>er sca<span class=\"_ _3\"></span>duto<span class=\"_ _5f\"></span> al netto d<span class=\"_ _5f\"></span>el fondo s<span class=\"_ _5f\"></span>valut<span class=\"ls0 ws16\">azione crediti:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _111\"> </span>31.12.2022<span class=\"_ _1ec\"> </span>A<span class=\"_ _1ec\"> </span>scadere<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>entro<span class=\"_ _1ec\"> </span>30 gg<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>tra 31-<span class=\"_ _1ec\"> </span>90 gg<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>tra 91-<span class=\"_ _1ec\"> </span>120 gg<span class=\"_ _1ec\"> </span>Oltre<span class=\"_ _1ec\"> </span>120 gg<span class=\"_ _1ec\"> </span>Crediti commerciali al lordo<span class=\"_ _1ec\"> </span>del fondo svalut<span class=\"_ _1\"></span>azione  <span class=\"ls0 ws0\"> </span>130.75<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _6d\"> </span></span>75.830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span></span>29.530<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dc\"> </span></span>10.<span class=\"_ _5f\"></span>914 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>714 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span></span>13.764 <span class=\"fc1 ls0 ws0\"> </span>Fondo <span class=\"ls0 ws1e\">svalut<span class=\"_ _1\"></span>azione crediti<span class=\"_ _1ec\"> </span></span>comm<span class=\"_ _3\"></span>erciali<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(11.64<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _6f\"> </span></span>(16)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span></span>(32)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>(11.597)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Crediti commerciali <span class=\"_ _db\"> </span><span class=\"fc0\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0\">75.814 </span> <span class=\"_ _e5\"> </span><span class=\"fc0\">29.530 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">10.914 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">683 </span> <span class=\"_ _58\"> </span><span class=\"fc0\">2.167 </span> L\u2019elevata misura dei fondi s<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione deriva dalla sp<span class=\"_ _5f\"></span>ec<span class=\"_ _1\"></span>ifica esigenza fiscale di <span class=\"_ _5f\"></span>non stralc<span class=\"_ _1\"></span>iare i<span class=\"_ _1ec\"> </span>crediti ormai \u201cpersi\u201d ed interamente svalutati fino alla conclusione dei relativi procedimenti<span class=\"_ _1ec\"> </span>concorsuali (fallimento, concordato) pena il venir<span class=\"_ _3\"></span> meno della deducibilit\u00e0 fis<span class=\"_ _3\"></span>cale delle perdite<span class=\"_ _1ec\"> </span>stesse.<span class=\"ls0 ws0\"> </span>Transa<span class=\"_ _1\"></span>zioni de<span class=\"_ _1\"></span>rivanti da op<span class=\"_ _1\"></span>erazio<span class=\"_ _1\"></span>ni non ricorrent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>Ai sensi della Comunicazione Consob d<span class=\"_ _3\"></span>el 28 luglio 2<span class=\"_ _5f\"></span>0<span class=\"_ _1\"></span>06, si precisa<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>he nel corso<span class=\"_ _5f\"></span> del 20<span class=\"ws0\">22 <span class=\"ls17 ws73\">il Gruppo</span> </span>ha soste<span class=\"_ _1\"></span>nuto costi <span class=\"_ _1\"></span><span class=\"ls23 ws2e\">e pro<span class=\"_ _1\"></span>vent<span class=\"_ _1\"></span>i <span class=\"ls0 ws16\">relativi ad operazioni non ricorrenti<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>Ai sensi<span class=\"_ _5f\"></span> della Com<span class=\"_ _3\"></span>unicazi<span class=\"_ _3\"></span>one Con<span class=\"_ _3\"></span>sob 1551<span class=\"_ _5f\"></span>9 del 28 febbra<span class=\"_ _5f\"></span>io 2005<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">si segnala che nella voce<span class=\"_ _1\"></span> \u201cAltri<span class=\"_ _1ec\"> </span></span></span>ricavi<span class=\"ls19 wsaa\">/<span class=\"_ _3\"></span>costi operativi<span class=\"ls0 ws0\">\u201d <span class=\"_ _37\"></span></span>risultano iscritt<span class=\"_ _1\"></span>i euro <span class=\"lse ws71\">5.<span class=\"_ _3\"></span>758 m<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia <span class=\"_ _1\"></span><span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span><span class=\"lse ws71\">costi d<span class=\"_ _3\"></span>i na<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ura n<span class=\"_ _3\"></span>on ri<span class=\"_ _3\"></span>corren<span class=\"_ _5f\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1b ws24\">pe<span class=\"_ _1\"></span>r i cu<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>detta<span class=\"_ _3\"></span>gli<span class=\"_ _3\"></span> si<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws187\">r<span class=\"_ _1\"></span>imanda alla Nota 26 \u201c<span class=\"_ _1\"></span>Altri ricavi<span class=\"ls19 ws97\">/cost<span class=\"_ _1\"></span>i operativi</span></span><span class=\"ws24\">\u201d ed all\u2019Allegato 2<span class=\"_ _3\"></span> \u201cSchemi di bilancio<span class=\"_ _1ec\"> </span></span></span>esposti in ba<span class=\"lse ws23\">se alla d<span class=\"_ _5f\"></span>elibera C<span class=\"_ _5f\"></span>onsob 15519<span class=\"_ _5f\"></span>/2006\u201d.<span class=\"ls0 ws0\"> </span></span>Transaz<span class=\"_ _5f\"></span>ioni deriv<span class=\"_ _5f\"></span>anti da oper<span class=\"_ _5f\"></span>azioni a<span class=\"_ _3\"></span>tipich<span class=\"_ _3\"></span>e e/o<span class=\"_ _3\"></span> inusu<span class=\"_ _5f\"></span>ali<span class=\"ls0\"> </span>Ai sensi della Comunicazione Consob del 28 luglio 2006, <span class=\"_ _3\"></span>si precisa che nel corso del 202<span class=\"ws0\">2 <span class=\"_ _5f\"></span><span class=\"ls10 wsd3\">la Soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1ec\"> </span></span></span>non ha posto in esse<span class=\"_ _1\"></span>re operazioni atipiche<span class=\"_ _1\"></span> e/o inusuali, cos<span class=\"ls0 ws87\">\u00ec come definite<span class=\"_ _1\"></span> dalla Comunicazione<span class=\"_ _1ec\"> </span></span>stessa<span class=\"ls0 ws7d\">, salvo considerare le citate acquisizioni di Cape<span class=\"_ _5f\"></span>xo e Blampin che avranno effetto dal 1\u00b0<span class=\"_ _1ec\"> </span></span>gennaio 2023<span class=\"_ _1\"></span> e per le quali sono stat<span class=\"_ _1\"></span>i sostenuti costi per<span class=\"_ _1\"></span> consulenze e du<span class=\"_ _1\"></span>e diligence per complessivi<span class=\"_ _1ec\"> </span>euro 1.553 mi<span class=\"_ _5f\"></span>gliaia<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Principi contabili,<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>emendamenti ed interpretazio<span class=\"_ _5f\"></span>ni IFRS<span class=\"_ _1ec\"> </span>applicati dal 1<span class=\"_ _3\"></span>\u00b0 gennaio 20<span class=\"ls0 ws0\">2<span class=\"_ _9\"></span>2<span class=\"_ _5f\"></span> </span>I seguenti principi contabili, <span class=\"_ _5f\"></span>emendamenti e<span class=\"_ _1\"></span><span class=\"ws0\">d </span>inter<span class=\"_ _1\"></span>pretazioni IFRS sono<span class=\"_ _5f\"></span> st<span class=\"_ _1\"></span>ati applicati per la<span class=\"_ _5f\"></span> prima<span class=\"_ _1ec\"> </span>volta dal Gr<span class=\"_ _1\"></span>uppo a part<span class=\"_ _1\"></span>ire dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\">22: </span>In data 14<span class=\"_ _1\"></span> <span class=\"ls19 wsa1\">maggio 2020 lo IASB ha pubblicato il doc<span class=\"_ _1\"></span>umento Amendments to IFRS 3 Busine<span class=\"_ _1\"></span>ss<span class=\"_ _1ec\"> </span></span>Combinations; IAS 16 Proterty, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and<span class=\"_ _1ec\"> </span>Contingent Assets as well as A<span class=\"_ _1\"></span>nnual Improvements 2018<span class=\"ls0 ws0\">-<span class=\"lse ws2a\">2020\u201d con l\u2019<span class=\"_ _5f\"></span>obietti<span class=\"_ _5f\"></span>vo di appo<span class=\"_ _3\"></span>rtare al<span class=\"_ _5f\"></span>cuni<span class=\"_ _1ec\"> </span></span></span>specifici miglioramenti a tali principi.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span>Principi contabili, eme<span class=\"_ _5f\"></span>ndamenti ed interpretazioni <span class=\"_ _3\"></span>IFRS e<span class=\"_ _1ec\"> </span>IFRIC <span class=\"_ _ea\"> </span><span class=\"lsd ws1c4\">pubblic<span class=\"_ _3\"></span>ati, ma non ancora adott<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span><span class=\"ws5f\">dall\u2019Unione<span class=\"_ _3\"></span> </span></span>Europea al 31 dicembre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _5f\"></span> <span class=\"_ _5f\"></span> </span>In data 23 gennai<span class=\"_ _1\"></span>o 2020 lo IASB ha pubblic<span class=\"_ _1\"></span>ato alcune modif<span class=\"ls0 ws4f\">iche all\u2019IAS 1. Il Documento<span class=\"_ _1ec\"> </span></span>\u201cPresentation of Financial Statements: Classification of Liabilities as Cur<span class=\"_ _1\"></span>rent or Non<span class=\"ws0\">-<span class=\"lse ws14\">Curre<span class=\"_ _3\"></span>nt\u201d<span class=\"_ _5f\"></span> </span></span>prevede che una pa<span class=\"_ _5f\"></span>ssivit\u00e0 venga classifi<span class=\"_ _3\"></span>cata come corr<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>e o non corr<span class=\"_ _5f\"></span>ente in funzione dei<span class=\"_ _3\"></span> diritti<span class=\"_ _3\"></span> esistenti alla data del Bilancio.<span class=\"ws0\"> <span class=\"_ _3b\"> </span></span>Inoltre<span class=\"_ _1\"></span>, stabilisce che la classificazione non <span class=\"_ _3\"></span>\u00e8 impattata<span class=\"_ _1ec\"> </span>dall\u2019aspettativa dell\u2019entit\u00e0 di esercitare i propri<span class=\"_ _3\"></span> diritti di posticipare il regolamento d<span class=\"_ _5f\"></span>ella passivit\u00e0.<span class=\"_ _1ec\"> </span>Infine, <span class=\"_ _5f\"></span>viene chiari<span class=\"_ _5f\"></span>to che tal<span class=\"_ _5f\"></span>e regolamen<span class=\"_ _3\"></span>to si rife<span class=\"_ _5f\"></span>risce al tra<span class=\"_ _5f\"></span>sferimen<span class=\"_ _5f\"></span>to alla controp<span class=\"_ _5f\"></span>art<span class=\"ls10 ws20\">e di cassa,<span class=\"_ _1ec\"> </span></span>strumenti di capitale, altre attivit\u00e0 o servizi. Le modifiche si applicano ai bilanci relativi agli esercizi<span class=\"_ _1ec\"> </span>che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>In da<span class=\"_ _3\"></span>ta 12 febbra<span class=\"_ _5f\"></span>io 2021 lo<span class=\"_ _3\"></span> IASB ha<span class=\"_ _5f\"></span> pubblicato a<span class=\"_ _5f\"></span>lcune mod<span class=\"_ _3\"></span>ifiche al<span class=\"_ _3\"></span>lo IAS<span class=\"_ _3\"></span> 1. Il <span class=\"_ _3\"></span>docum<span class=\"_ _3\"></span>ento<span class=\"_ _1ec\"> </span>\u201cPresent<span class=\"lsf wsdc\">ation of Fin<span class=\"_ _1\"></span>ancial Stat<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>s and IFRS Pr<span class=\"_ _1\"></span>actice St<span class=\"_ _1\"></span>ateme<span class=\"_ _1\"></span>nt 2: Disc<span class=\"_ _1\"></span>losure of Ac<span class=\"_ _1\"></span>countin<span class=\"_ _1\"></span>g<span class=\"_ _1ec\"> </span></span>Policies\u201d con l\u2019obiettivo di fornire informazioni sui principi contabili rilevanti piuttosto che sui<span class=\"_ _1ec\"> </span>principi contabili significativi. Le modifiche si applicano ai bilanci relat<span class=\"_ _1\"></span>ivi agli esercizi che hanno<span class=\"_ _1ec\"> </span>inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>In da<span class=\"_ _3\"></span>ta 12<span class=\"_ _5f\"></span> febbraio<span class=\"_ _3\"></span> 2021 l<span class=\"_ _5f\"></span>o IASB <span class=\"_ _5f\"></span>ha pubblica<span class=\"_ _5f\"></span>to alcun<span class=\"_ _5f\"></span>e modifiche<span class=\"_ _5f\"></span> allo I<span class=\"_ _3\"></span>AS 8.<span class=\"_ _5f\"></span> Nel d<span class=\"_ _3\"></span>ocument<span class=\"_ _5f\"></span>o<span class=\"_ _1ec\"> </span>\u201cAccounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting<span class=\"_ _1ec\"> </span>Estimate<span class=\"_ _1\"></span>s\u201d l<span class=\"lse ws23\">e mod<span class=\"_ _3\"></span>ifiche chi<span class=\"_ _5f\"></span>ariscono com<span class=\"_ _5f\"></span>e le societ\u00e0 d<span class=\"_ _5f\"></span>ovrebbero d<span class=\"_ _5f\"></span>istinguere i<span class=\"_ _5f\"></span> cambia<span class=\"_ _3\"></span>menti nei<span class=\"_ _5f\"></span> </span>principi contabili dai cambiamenti nelle stime contabili. Le modifiche si applicano ai bilanci<span class=\"_ _1ec\"> </span>relativi agli esercizi che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>Il 7 maggio 2021 lo<span class=\"ws0\"> <span class=\"_ _37\"></span></span>IASB ha pubblicato a<span class=\"_ _3\"></span>lcune modifiche allo IAS 12 <span class=\"_ _5f\"></span>(<span class=\"_ _1\"></span>Income Taxes) al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>chiarire le modalit\u00e0 di contabilizzazione delle imposte differite su transazioni come leasing e<span class=\"_ _1ec\"> </span>obblighi di smantellamento. Le modifiche si applicano ai bilanci relativi agli eserci<span class=\"ls1c ws2e\">z<span class=\"_ _3\"></span>i che hanno<span class=\"_ _3\"></span> </span>inizio il 1\u00b0 gennaio 2023.<span class=\"fc1 ws0\"> </span>Gli eventuali riflessi che i principi contabili, gli emen<span class=\"_ _5f\"></span>damenti e le<span class=\"_ _1\"></span> interpretazioni di prossim<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span>appl<span class=\"_ _3\"></span>icazio<span class=\"_ _5f\"></span>ne potranno a<span class=\"_ _5f\"></span>vere sull\u2019<span class=\"_ _3\"></span>informa<span class=\"_ _5f\"></span>tiva fina<span class=\"_ _5f\"></span>nziaria del<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o sono<span class=\"_ _5f\"></span> in corso d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>approfondimento <span class=\"_ _1\"></span>e valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span>Note illust<span class=\"_ _3\"></span>rativ<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span><span class=\"lsd ws1c7\">informazioni sulla<span class=\"_ _5f\"></span> situazione patrimonia<span class=\"_ _3\"></span>le<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></span></span>finanziaria e del conto economico<span class=\"ls0 ws0\"> </span>In questo capitolo si forniscono le informazioni utili a spi<span class=\"_ _5f\"></span>eg<span class=\"_ _1\"></span>are le variazioni pi\u00f9 significative rispetto all\u2019esercizio<span class=\"_ _3\"></span> preced<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>e in<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ervenute <span class=\"_ _3\"></span>nelle <span class=\"ls19 wsd8\">pos<span class=\"_ _3\"></span>te del bilancio, segnalando ove opportuno gli </span>eventuali effetti legati a variazioni nel perim<span class=\"lsf ws15\">etro di con<span class=\"_ _1\"></span>solidament<span class=\"_ _1\"></span>o.</span><span class=\"ws0\"> </span>NOTA <span class=\"ls0 ws0\">1. <span class=\"lsc wse\">Avviame<span class=\"_ _1\"></span>nto</span> </span>L\u2019avviame<span class=\"_ _1\"></span>nto<span class=\"ls0 ws0\"> <span class=\"lse ws59\">risulta<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>iscritto<span class=\"_ _5f\"></span> per <span class=\"ls0 ws0\">e<span class=\"ls2c ws15\">ur<span class=\"_ _1\"></span>o </span>4</span><span class=\"ws14\">8.245<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia (euro </span>48.<span class=\"ls18 ws21\">42</span>5 <span class=\"ws16\">migliaia al 31 dicembre 20</span>21<span class=\"ls24 ws41\">).</span> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _114\"> </span>Avviamento<span class=\"_ _1ec\"> </span> Saldo al 31.12.2020<span class=\"_ _1ec\"> </span> 48.426  Movimento del periodo:<span class=\"ls0 ws0\"> <span class=\"_ _115\"> </span><span class=\"ff1\"> </span></span><span class=\"ls0 ws0\"><span class=\"ff1\"> </span></span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8b\"> </span>- </span><span class=\"ls0 ws0\"> </span>Decrementi<span class=\"ls0 ws0\"> <span class=\"_ _4f\"> </span><span class=\"lse ws14\">(18<span class=\"_ _5f\"></span>1)<span class=\"ls0 ws0\"> </span></span></span>Riclassifiche e Svalutazioni<span class=\"ws0\"> <span class=\"_ _116\"> </span>- </span><span class=\"ws0\"> </span>Variazio<span class=\"_ _1\"></span>ne area di con<span class=\"_ _1\"></span>solidamento<span class=\"ls0 ws0\"> </span>-  Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _114\"> </span>- </span><span class=\"ls0 ws0\"> </span>Saldo al 31.12.2021<span class=\"_ _1ec\"> </span> 48.245  Movimento del periodo:<span class=\"ls0 ws0\"> <span class=\"_ _115\"> </span><span class=\"ff1\"> </span></span><span class=\"ls0 ws0\"><span class=\"ff1\"> </span></span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8b\"> </span>- </span><span class=\"ls0 ws0\"> </span>Decrementi<span class=\"ls0 ws0\"> <span class=\"_ _4f\"> </span>- </span><span class=\"ls0 ws0\"> </span>Riclassifiche e Svalutazioni<span class=\"ws0\"> <span class=\"_ _116\"> </span>- </span><span class=\"ws0\"> </span>Variazio<span class=\"_ _1\"></span>ne area di con<span class=\"_ _1\"></span>solidamento<span class=\"ls0 ws0\"> <span class=\"_ _117\"> </span>- </span><span class=\"ls0 ws0\"> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _114\"> </span>- </span><span class=\"ls0 ws0\"> </span>Saldo al 31.12.2022<span class=\"_ _1ec\"> </span> 48.245  La voce<span class=\"_ _1\"></span> espone quant<span class=\"_ _1\"></span>o pagato dal Gru<span class=\"_ _1\"></span>ppo in ec<span class=\"_ _1\"></span>cedenza ris<span class=\"_ _1\"></span>petto al valo<span class=\"_ _1\"></span>re contabi<span class=\"_ _1\"></span>le dei rami<span class=\"_ _1ec\"> </span> aziendali e/o dei patrimoni netti delle socie<span class=\"_ _3\"></span>t\u00e0 acquisite e successivamente incorporate. Il <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _1ec\"> </span> residuo della posta in o<span class=\"_ _5f\"></span>gget<span class=\"_ _1\"></span>to viene verificato<span class=\"_ _3\"></span> almeno annualm<span class=\"_ _3\"></span>ente<span class=\"ws0\">  <span class=\"ls19 wsa3\">o<span class=\"_ _3\"></span> qualora si verifichino<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 wsa3\"> </span></span>specifi<span class=\"_ _3\"></span>ci ev<span class=\"_ _5f\"></span>enti o ci<span class=\"_ _3\"></span>rcosta<span class=\"_ _5f\"></span>nze che po<span class=\"_ _5f\"></span>ssano far p<span class=\"_ _5f\"></span>resumere u<span class=\"_ _5f\"></span>na riduzion<span class=\"_ _5f\"></span>e di valor<span class=\"_ _5f\"></span>e, tram<span class=\"_ _3\"></span>ite l\u2019a<span class=\"_ _5f\"></span>nalisi<span class=\"_ _1ec\"> </span> di redditivit\u00e0 dei rami aziendali acquisiti, mediante test di <span class=\"ff8 lsf ws1f\">impairment<span class=\"_ _1\"></span></span><span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>La voce Goodwill al 31 dicembre<span class=\"ws0\"> <span class=\"lse ws14\">20</span>22 <span class=\"ws1e\">si riferisce:</span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls17 ws73\">per<span class=\"_ _1\"></span> e<span class=\"ls0 ws1e\">uro 720 migliaia a <span class=\"_ _5f\"></span><span class=\"ls10 ws4d\">N<span class=\"_ _1\"></span>uova Banfru<span class=\"_ _1\"></span>tta S<span class=\"ls0 ws0\">.r.l. <span class=\"ls19 ws2d\">(societ\u00e0 incorpora<span class=\"ls16 ws73\">ta</span></span> <span class=\"_ _5f\"></span><span class=\"lsf ws1d\">i<span class=\"_ _1\"></span>n Frutti<span class=\"_ _1\"></span>tal S.r.<span class=\"_ _1\"></span>l. <span class=\"ls11 ws23\">nel<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lse ws14\">2017)<span class=\"ls23 ws27\">:<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls17 ws73\"><span class=\"ls0 ws1e\"><span class=\"ls10 ws4d\"><span class=\"ls0 ws0\"><span class=\"lsf ws1d\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls23 ws27\"> </span></span></span></span></span></span></span></span></span></span>nello specifico tale valore deriva principalmente dall\u2019acquisizione di Ferfrutta S<span class=\"ws0\">.r.l.;<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">per euro 171 migliaia ad <span class=\"lse ws59\">Az France<span class=\"_ _3\"></span> <span class=\"ls26 ws20\">S.A.<span class=\"_ _1\"></span><span class=\"ls0 ws0\">S;<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws16\"><span class=\"lse ws59\"><span class=\"ls26 ws20\"><span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws92\">alle differ<span class=\"_ _1\"></span>enze di consolidamento relative alle acquisizioni di Eurofrutas S.A. e di Nuova<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws92\"> </span></span>Banfru<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ta S.<span class=\"_ _5f\"></span>r.l.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls19 ws155\">(soc<span class=\"_ _1\"></span>iet\u00e0 fusa per<span class=\"_ _1\"></span> <span class=\"lse wsa7\">incorpo<span class=\"_ _5f\"></span>razione in F<span class=\"_ _5f\"></span>ruttita<span class=\"_ _3\"></span>l S.r.l<span class=\"_ _3\"></span>. <span class=\"ls23 ws27\">nel<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>17)<span class=\"ls0 ws84\">. L<span class=\"_ _1\"></span>\u2019acquisizione della<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws155\"><span class=\"lse wsa7\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws84\"> </span></span></span></span></span></span></span>prima si riferisce al 50% rilevato nel 201<span class=\"lse ws78\">3 ed a<span class=\"_ _5f\"></span>vente valo<span class=\"_ _5f\"></span>re residuo al <span class=\"_ _5f\"></span>31 dicembr<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">e <span class=\"ls18 ws21\">201</span>4 <span class=\"ls10 ws16\">pari<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws78\"><span class=\"ls0 ws0\"><span class=\"ls10 ws16\"> </span></span></span>ad euro 1.440 miglia<span class=\"_ _5f\"></span>ia, mentre la seconda, a<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>venuta n<span class=\"_ _5f\"></span>el 2010, presenta un valore r<span class=\"_ _5f\"></span>esiduo<span class=\"_ _1ec\"> </span> pari ad euro 1.375 migliaia.<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws129\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">9.978<span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span><span class=\"ls10 ws19e\">migliaia ad Hermano<span class=\"_ _1\"></span>s Fern</span>\u00e1n<span class=\"ls11 ws19f\">dez L\u00f3pez<span class=\"_ _3\"></span> S.A.: <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ale val<span class=\"_ _3\"></span>ore deriva<span class=\"_ _5f\"></span> </span></span></span></span></span>dall\u2019acquisizione del residu<span class=\"lse ws2a\">o 50% avven<span class=\"_ _5f\"></span>uta <span class=\"ls23 ws27\">nel<span class=\"_ _1\"></span> <span class=\"_ _1\"></span></span>2017, a<span class=\"_ _5f\"></span>nche include<span class=\"_ _3\"></span>ndo q<span class=\"_ _3\"></span>uanto is<span class=\"_ _5f\"></span>critto ai<span class=\"_ _1ec\"> </span></span><span class=\"lse ws2a\"> </span>sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza<span class=\"_ _1ec\"> </span>;<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"></span><span class=\"_ _35\"> </span><span class=\"ff1 ls11 ws88\"></span><span class=\"ff1 ls11 ws88\"></span><span class=\"ff1 ls11 ws88\">per euro <span class=\"ls18 ws21\">1.99</span></span><span class=\"ff1\">2 <span class=\"_ _40\"></span><span class=\"ws75\">migliaia a Galandi S.p.A.: tale valore deriva dall\u2019a<span class=\"_ _3\"></span>cquisizione del residu<span class=\"ls5c ws38\">o<span class=\"_ _1ec\"> </span></span></span></span></span>50% av<span class=\"_ _3\"></span>venuta<span class=\"_ _5f\"></span> nel 2017<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">,<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span><span class=\"ls19 ws6e\">anche includendo quanto iscritto ai sensi de</span><span class=\"ws8f\">ll\u2019IFRS 3 per <span class=\"_ _5f\"></span>il 5<span class=\"_ _1\"></span>0%<span class=\"_ _1ec\"> </span></span></span>acquisito in precedenza;<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse wsd6\">per euro 17<span class=\"_ _5f\"></span>.300<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws28\">migliaia a Fruttital Firenze S.p.A.<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">(<span class=\"_ _1\"></span>ora fusa in Fruttital S.r.l.)<span class=\"ls10 wsd3\">: tale valore deriv<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>dall\u2019acquisizione del residu<span class=\"lse ws2a\">o 50% avven<span class=\"_ _5f\"></span>uta nel 2017<span class=\"ls0 ws0\">, <span class=\"ws44\">anche includendo quanto iscritto ai<span class=\"_ _1ec\"> </span></span></span></span>sensi<span class=\"_ _1\"></span> dell\u2019IFR<span class=\"_ _1\"></span>S 3 <span class=\"ls0 ws16\">per il 50% acquisito in precedenza<span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws23\">per euro 1.<span class=\"ls18 ws21\">250<span class=\"_ _1\"></span></span></span><span class=\"ff1\"> <span class=\"ws7b\">migliaia relativi all\u2019acquisizione 2019<span class=\"_ _1\"></span> di Sevimpor S.L.</span> <span class=\"ls10 wsc3\">(or<span class=\"_ _1\"></span>a fusa in <span class=\"ws16\">Hermanos<span class=\"_ _1\"></span> </span></span></span></span>Fern<span class=\"ls10 ws16\">\u00e1n<span class=\"_ _1\"></span><span class=\"ls11 ws0\">dez L\u00f3pez<span class=\"_ _3\"></span> S.A.<span class=\"ls0\">);<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">per euro 9.294 migliaia relativi all\u2019acquisizione 2019 del Gruppo Fruttica;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse wsc6\">per euro<span class=\"_ _5f\"></span> 3.309 <span class=\"ls0 ws58\">migliaia rela<span class=\"_ _3\"></span>tivi all\u2019acquisizione 2019 di F<span class=\"_ _5f\"></span>ruttit<span class=\"_ _1\"></span>al Cagliari S.r.l.<span class=\"ws0\"> <span class=\"lse wsc6\">(ora in<span class=\"_ _5f\"></span>corpora<span class=\"_ _1ec\"> </span></span></span></span></span></span>in Fruttital S.r.l.): tale valore deriva dall\u2019acquisizione d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>l residuo 75%, anche includendo<span class=\"_ _1ec\"> </span>quanto iscritto ai sensi dell\u2019IFRS 3 per il 25% acquisito in <span class=\"_ _3\"></span>precedenza;<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls11 ws88\">per eu<span class=\"lse ws80\">ro 1.<span class=\"ls18 ws21\">417</span></span></span><span class=\"ff1\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia relativi all\u2019acquisizione </span>nel <span class=\"_ _37\"></span><span class=\"ls18 ws21\">2020 <span class=\"_ _40\"></span><span class=\"lse ws80\">del 50 % <span class=\"lsf ws5d\">di Moncada Fr<span class=\"_ _1\"></span>utta S.r<span class=\"_ _1\"></span>.l.</span></span></span> </span></span>(ora fusa<span class=\"_ _5f\"></span> in Frutti<span class=\"_ _3\"></span>tal S.r.<span class=\"_ _3\"></span>l.)<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"ws75\">anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%<span class=\"_ _1ec\"> </span></span></span>acquisito in precedenza<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>Ai sensi dello IAS 36, il <span class=\"_ _3\"></span>risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi<span class=\"_ _5f\"></span> disponibili e stime ragionevoli sull\u2019evoluzione del capitale inve<span class=\"ls16 ws94\">stito<span class=\"_ _5f\"></span>, ha di<span class=\"_ _5f\"></span>mostrato<span class=\"_ _5f\"></span> la tenu<span class=\"_ _3\"></span>ta dei<span class=\"_ _5f\"></span> </span>valori delle principali societ\u00e0<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws60\">come sop<span class=\"_ _5f\"></span>ra ricorda<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e nei<span class=\"_ _5f\"></span> confron<span class=\"_ _5f\"></span>ti dei risp<span class=\"_ _5f\"></span>ettivi val<span class=\"_ _3\"></span>ori d<span class=\"_ _5f\"></span>i carico e d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span>conseguenza rispetto ai patrimoni <span class=\"_ _3\"></span>netti contabili usati nel <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento, determinando quindi<span class=\"_ _1ec\"> </span>la non necessit\u00e0 di a<span class=\"ls0 ws16\">lcuna svalutazione nel bilancio consolidato<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Ai fini del test di impairment, l<span class=\"ls10 ws20\">\u2019avvi<span class=\"_ _1\"></span>amento \u00e8 st<span class=\"_ _1\"></span>ato allocat<span class=\"_ _1\"></span>o sui var<span class=\"_ _1\"></span>i Paesi (CGU It<span class=\"_ _1\"></span>alia, CGU Fran<span class=\"_ _1\"></span>cia,<span class=\"_ _1ec\"> </span></span>CGU  <span class=\"ls0 ws127\">P<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nisola Iberica<span class=\"ls11 ws6f\">) e all\u2019interno d<span class=\"_ _5f\"></span>i questi relativa<span class=\"_ _5f\"></span>mente a quanto <span class=\"_ _3\"></span>conteggi<span class=\"_ _3\"></span>ato in sede d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span>acquisizion<span class=\"ws16\">e dalle diverse societ\u00e0.</span> Valori in migliaia \u20ac <span class=\"_ _19\"> </span>31.12.2022 <span class=\"_ _b2\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Italia <span class=\"_ _118\"> </span><span class=\"lse ws14\">26.113<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _2b\"> </span></span>26.113 <span class=\"ls0 ws0\"> </span></span>Franci<span class=\"_ _3\"></span>a<span class=\"ls0 ws0\"> </span>9.465 <span class=\"ls0 ws0\"> </span>9.465 <span class=\"ls0 ws0\"> </span>Penisola Iberica<span class=\"fc1 ws0\"> <span class=\"_ _59\"> </span></span><span class=\"lse ws14\">12.<span class=\"_ _5f\"></span>668 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span></span>12.668 <span class=\"fc1 ls0 ws0\"> </span></span>Avviamento<span class=\"_ _1ec\"> </span>48.245 48.245 Per qua<span class=\"_ _5f\"></span>nto conce<span class=\"_ _5f\"></span>rne la te<span class=\"_ _5f\"></span>nuta dei va<span class=\"_ _5f\"></span>lori<span class=\"ls0 ws0\">, <span class=\"_ _43\"> </span><span class=\"lsf wsea\">si<span class=\"_ _1\"></span> veda il comment<span class=\"_ _1\"></span>o al test di i<span class=\"_ _1\"></span>mpairmen<span class=\"_ _1\"></span>t di cu<span class=\"_ _1\"></span>i al<span class=\"_ _1ec\"> </span></span></span>paragrafo \u201cImpairment test\u201d all\u2019interno della sezione dei criteri di valutazione.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span>NOTA 2<span class=\"ls28 ws9\">. </span><span class=\"ws8\">Attivit\u00e0 immateriali diver<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>e dall\u2019avviamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac Diritti di brevetto industr.le e d<span class=\"_ _1\"></span>i utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti  Altre <span class=\"_ _36\"> </span>Totale Costo storico 3.843  11.145  3.335  882  19.206  F.do ammortamento (2.745) (8.360) -  (838) (11.943) Saldo al 31.12.2020 1.098  2.785  3.335  45  7.263  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _25\"> </span><span class=\"lse ws14\">73 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _119\"> </span><span class=\"lse ws14\">309 </span> <span class=\"_ _c2\"> </span><span class=\"lse ws14\">2.280 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span><span class=\"lse ws14\">16 </span> <span class=\"_ _2a\"> </span><span class=\"lse ws14\">2.678 </span> </span></span></span></span></span>Decrementi <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">costo storico</span> <span class=\"_ _b8\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  </span>Decrementi <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">costo </span></span>storico<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ripristino perdita di valore - <span class=\"ls19 ws22\">costo storico</span> -  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ripristino perdita di valore - <span class=\"lsf ws15\">fondo<span class=\"_ _1\"></span> amm.to</span> -  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Riclassifiche -<span class=\"ls19 ws22\">costo storic<span class=\"_ _1\"></span>o</span> <span class=\"_ _d7\"> </span><span class=\"ls1c ws2f\">(1)</span> <span class=\"_ _11a\"> </span><span class=\"lse ws14\">76 </span> <span class=\"_ _75\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"ls1c ws2f\">(1)</span> <span class=\"_ _d9\"> </span><span class=\"lse ws14\">75 </span> Riclassifiche -<span class=\"ls19 ws2b\">fondo </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span><span class=\"ls1c ws2f\">(4)</span> <span class=\"_ _86\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"lse ws14\">1 </span> <span class=\"_ _a2\"> </span><span class=\"ls1c ws2f\">(3)</span> Modifica ar<span class=\"_ _1\"></span>ea consolidamento <span class=\"ls0 ws0\">- </span>c<span class=\"_ _1\"></span>osto storico<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Modifica ar<span class=\"_ _1\"></span>ea consolidamento <span class=\"ls0 ws0\">- <span class=\"ls2b wsbb\">f<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>do </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _74\"> </span><span class=\"lse ws14\">(544)</span> <span class=\"_ _fa\"> </span><span class=\"lse ws14\">(427)</span> <span class=\"_ _83\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"lse ws14\">(19)</span> <span class=\"_ _73\"> </span><span class=\"lse ws14\">(990)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Costo storico 3.914  11.530  5.615  898  21.958  F.do <span class=\"ls25 ws4d\">ammort<span class=\"_ _5f\"></span>amento<span class=\"ls0 ws0\"> </span></span>(3.288) (8.792) -  (856) (12.936) Saldo al 31.12.2021 <span class=\"_ _1b\"> </span>626  <span class=\"_ _17\"> </span>2.739  <span class=\"_ _95\"> </span>5.615  <span class=\"_ _85\"> </span>42  <span class=\"_ _91\"> </span>9.022<span class=\"_ _1ec\"> </span>  Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Diritti di<span class=\"_ _1ec\"> </span>brevetto<span class=\"_ _1ec\"> </span>industr.le e d<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span>utilizzaz.ne<span class=\"_ _1ec\"> </span>opere ingegno<span class=\"_ _1ec\"> </span>Concessioni,<span class=\"_ _1ec\"> </span>licenze,<span class=\"_ _1ec\"> </span>marchi e<span class=\"_ _1ec\"> </span>diritti simili<span class=\"_ _1ec\"> </span>Immobilizzazioni<span class=\"_ _1ec\"> </span>in corso e<span class=\"_ _1ec\"> </span>acconti Altre <span class=\"_ _36\"> </span>Totale<span class=\"_ _1ec\"> </span>Costo storico<span class=\"_ _1ec\"> </span>3.914 11.530 5.615 898 21.958 F.do ammortamento<span class=\"_ _1ec\"> </span>(3.288)<span class=\"_ _1ec\"> </span>(8.792)<span class=\"_ _1ec\"> </span>- (856)(12.936)<span class=\"_ _1ec\"> </span>Saldo al 31.12.2021 <span class=\"_ _1b\"> </span>626  <span class=\"_ _17\"> </span>2.739  <span class=\"_ _95\"> </span>5.615  <span class=\"_ _85\"> </span>42  <span class=\"_ _91\"> </span>9.022 Movimento del periodo:<span class=\"ls0 ws0\"> </span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _25\"> </span><span class=\"fc0 lse ws14\">2.2<span class=\"_ _5f\"></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b4\"> </span></span>421 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11b\"> </span></span>24 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>2.752 <span class=\"fc1 ls0 ws0\"> </span></span></span>Decrementi <span class=\"ls0 ws0\">-<span class=\"ls19 ws22\">costo storico</span> <span class=\"_ _d7\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.06<span class=\"_ _1\"></span>8)</span> <span class=\"_ _89\"> </span><span class=\"fc0 lse ws14\">(91)</span> <span class=\"_ _c6\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _11\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.15<span class=\"_ _1\"></span>8)</span> </span>Decrementi <span class=\"ls0 ws0\">-<span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>1.068 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _4d\"> </span></span>60 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _79\"> </span></span>1.128 <span class=\"fc1 ls0 ws0\"> </span>Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">costo<span class=\"_ _1ec\"> </span></span></span>storico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ripristino perdita di valore<span class=\"_ _1ec\"> </span>- <span class=\"ls19 ws22\">costo storico</span> - <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ripristino perdita di valore<span class=\"_ _1ec\"> </span>- <span class=\"lsf ws15\">fondo<span class=\"_ _1\"></span> amm.to</span> - <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Riclassifiche -<span class=\"ls19 ws22\">costo storic<span class=\"_ _1\"></span>o</span> <span class=\"_ _d7\"> </span><span class=\"fc0 lse ws14\">5.258 </span> <span class=\"_ _4d\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.535)</span> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">2 </span> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">77 </span> Riclassifiche -<span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Modifica ar<span class=\"_ _1\"></span>ea<span class=\"_ _1ec\"> </span>consolidamento <span class=\"ls0 ws0\">- </span>c<span class=\"_ _1\"></span>osto<span class=\"_ _1ec\"> </span>storico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"fc1\"> </span>Modifica ar<span class=\"_ _1\"></span>ea<span class=\"_ _1ec\"> </span>consolidamento <span class=\"ls0 ws0\">- <span class=\"ls2b wsbb\">f<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>do<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _89\"> </span><span class=\"fc0 lse ws14\">(517)</span> <span class=\"_ _83\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">(25)</span> <span class=\"_ _73\"> </span><span class=\"fc0 ls18 ws21\">(1.79<span class=\"_ _1\"></span>9)</span> </span>Costo storico<span class=\"_ _1ec\"> </span>10.325 <span class=\"fc1\"> </span>12.211 <span class=\"fc1\"> </span>167 <span class=\"fc1\"> </span>924 <span class=\"fc1\"> </span>23.627 <span class=\"fc1\"> </span>F.do ammortamento<span class=\"_ _1ec\"> </span>(3.478)<span class=\"fc1\"> </span>(9.249)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(881)<span class=\"fc1\"> </span>(13.607)<span class=\"fc1\"> </span>Saldo al 31.12.2022 <span class=\"_ _1b\"> </span><span class=\"fc0\">6.848 </span> <span class=\"_ _4d\"> </span><span class=\"fc0\">2.962 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">167 </span> <span class=\"_ _aa\"> </span><span class=\"fc0\">43 </span> <span class=\"_ _91\"> </span><span class=\"fc0\">10.020 </span> Nell\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _1\"></span>le <span class=\"ws44\">attiv<span class=\"_ _1\"></span>it\u00e0 immateriali diverse d<span class=\"_ _3\"></span>all\u2019avviamento<span class=\"ws0\"> <span class=\"ls19 ws2b\">si</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">sono <span class=\"_ _1\"></span></span>in<span class=\"ls11 ws23\">crementa<span class=\"_ _3\"></span><span class=\"ls16 ws73\">te<span class=\"ls0 ws0\"> <span class=\"ls2c ws1b7\">di e<span class=\"_ _1\"></span>uro</span> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">998</span> </span></span></span></span></span></span>migliaia <span class=\"lse wsd9\">per effetto <span class=\"ls17 ws3\">principalmente </span></span>d<span class=\"ws7b\">i investimenti per euro</span> <span class=\"_ _1\"></span><span class=\"lse ws14\">2.752</span> migliaia, <span class=\"lse wsd9\">riclass<span class=\"_ _5f\"></span>ifiche per eu<span class=\"_ _5f\"></span>ro <span class=\"ws14\">77<span class=\"ls0 ws0\"> </span></span></span>migliaia, <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span><span class=\"ls0 ws0\">e <span class=\"_ _9\"></span><span class=\"lsf ws1f\">da <span class=\"_ _5f\"></span>ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">1.<span class=\"_ _3\"></span>799<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws84\">e dismissioni per netti<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>euro 31 <span class=\"_ _1\"></span>migliaia<span class=\"ws0\">. </span>Si segnala che nel periodo i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> esame non si sono<span class=\"_ _3\"></span> verificate variazioni di s<span class=\"_ _3\"></span>tima nella valutazione della<span class=\"_ _1ec\"> </span>vita util<span class=\"wsda\">e delle attivit\u00e0 immateriali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"ls11 ws17b\">, nella scel<span class=\"_ _5f\"></span>ta del metodo d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls11 ws14c\">, n\u00e9 che s<span class=\"_ _3\"></span>iano<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws3b\">stati individuat<span class=\"_ _1\"></span>i indica<span class=\"_ _3\"></span>tori endogeni ed esogeni che <span class=\"ls2b wsbb\">d<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>no<span class=\"_ _1ec\"> </span></span></span></span></span>un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzion<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> di v<span class=\"ls10\">alore.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Non si segnalano <span class=\"ls16 ws73\">atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> <span class=\"_ _96\"> </span><span class=\"ls0 ws0\">immateriali <span class=\"_ _96\"> </span><span class=\"wsfb\">diverse dall\u2019avviamento <span class=\"lse ws150\">riclas<span class=\"_ _5f\"></span>sificate<span class=\"_ _5f\"></span> come \u201cAttiv<span class=\"ls1b ws2e\">it\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span></span>possedute per<span class=\"_ _5f\"></span> la vendita\u201d. <span class=\"ls0\"> </span>D<span class=\"ls2d ws124\">iritti <span class=\"ls2f wsd7\">brev<span class=\"_ _3\"></span>etto indu<span class=\"_ _5f\"></span>striale e <span class=\"ls2d wsd4\">di utilizz<span class=\"ls3c ws12d\">azione<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></span>opere dell<span class=\"_ _5f\"></span>\u2019<span class=\"_ _1\"></span>ingegn<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></span>La posta espone costi sostenuti a fronte dei <span class=\"ls0 ws87\">programmi s<span class=\"_ _3\"></span>oftware e delle lic<span class=\"ls1b ws52\">enze<span class=\"_ _1\"></span> di cu<span class=\"_ _1\"></span>i \u00e8 do<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>l<span class=\"_ _1ec\"> </span></span></span>Gruppo; la v<span class=\"_ _1\"></span>ariazion<span class=\"_ _1\"></span>e <span class=\"ls18 ws1c8\">di eu<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">6.222<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"lse wsa7\">\u00e8 dovuta p<span class=\"_ _3\"></span>rincip<span class=\"_ _5f\"></span>almente<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 wsba\">ad investimen<span class=\"_ _5f\"></span>ti per euro 2.221<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>migliaia, riclassifiche per euro 5.258 m<span class=\"_ _3\"></span>igliaia, parzialmente compensata da<span class=\"_ _3\"></span> ammortamenti per<span class=\"_ _1ec\"> </span>euro 1.<span class=\"_ _5f\"></span>25<span class=\"ls0 ws58\">7 migliaia. Si segnala<span class=\"_ _3\"></span> che l\u2019ammontare relativo alle riclassifiche \u00e8<span class=\"_ _5f\"></span> le<span class=\"_ _1\"></span>gato alla so<span class=\"_ _3\"></span>stanziale<span class=\"_ _1ec\"> </span></span>conclusione della fase di implementazione e di ingegnerizzazione d<span class=\"ls11 ws23\">el</span><span class=\"ws0\"> <span class=\"_ _45\"> </span><span class=\"ls17 ws3\">principale</span> <span class=\"_ _45\"> </span><span class=\"ls19 ws2b\">sist<span class=\"_ _1\"></span>ema<span class=\"_ _1ec\"> </span></span></span>informativo e gestionale integrato<span class=\"ws0\"> <span class=\"_ _1\"></span></span>da parte delle societ\u00e0 italiane<span class=\"ls2b ws17c\">, vol<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o a</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws9b\">soddisfare le particolar<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws9b\">i </span></span>necessit\u00e0 del settore distributivo e strumenti innovativi di <span class=\"_ _5f\"></span>pianific<span class=\"_ _1\"></span>azione economico/finanziaria<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>C<span class=\"ls2f wsd7\">oncessioni,<span class=\"_ _5f\"></span> licenze e mar<span class=\"_ _3\"></span>chi<span class=\"ls0 ws0\"> </span></span>Questa linea di conto e<span class=\"_ _1\"></span>spone essenzialmente quanto pagato a titolo di concessione<span class=\"_ _1\"></span> per l\u2019esercizio<span class=\"_ _1ec\"> </span> delle attivit\u00e0 commerciali (magazzini e posti vendita) <span class=\"ls10 ws16\">ubicat</span><span class=\"ws0\">i  </span>all\u2019<span class=\"_ _3\"></span>interno dei mercati generali,<span class=\"_ _1ec\"> </span> ammortizzate in funzione de<span class=\"_ _5f\"></span>lla dur<span class=\"_ _1\"></span>ata della co<span class=\"_ _3\"></span>ncessione stessa, le spese p<span class=\"_ _3\"></span>er l\u2019utilizzo di pro<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>rammi<span class=\"_ _1ec\"> </span> soft<span class=\"_ _1\"></span>ware in lic<span class=\"_ _1\"></span>enza d\u2019uso, ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati mediame<span class=\"_ _1\"></span>nte lu<span class=\"_ _1\"></span>ngo un peri<span class=\"_ _1\"></span>odo di tre anni<span class=\"ls1b ws8c\">, i m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span><span class=\"ls1b ws8c\"> </span>comm<span class=\"_ _3\"></span>erciali<span class=\"_ _3\"></span><span class=\"ls10 ws64\">, ammorti<span class=\"_ _1\"></span>zzati su un arco di 1<span class=\"_ _1\"></span>0 anni<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span><span class=\"ws5e\">La variazione<span class=\"_ _1\"></span> in<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">aume<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ls2c ws67\">di e<span class=\"_ _1\"></span>uro</span></span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">224</span> <span class=\"_ _43\"> </span>migliaia<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 ws64\"><span class=\"ws5e\"><span class=\"ls0 ws0\"> </span></span></span>riflette principalmente<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls23 ws27\">invest<span class=\"_ _1\"></span>i<span class=\"lse ws134\">menti per <span class=\"_ _5f\"></span>euro 421 migl<span class=\"_ _5f\"></span>iaia, riclas<span class=\"_ _5f\"></span>sifiche per eu<span class=\"_ _5f\"></span>ro 352 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"><span class=\"lse ws134\"><span class=\"ls0 ws0\"> </span></span></span></span>parzialmen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws11a\">comp<span class=\"_ _1\"></span>ensata da amm<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i p<span class=\"lse wsa7\">er euro<span class=\"_ _3\"></span> <span class=\"ws14\">517<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia, <span class=\"_ _9\"></span><span class=\"ws84\">dismissioni per eur<span class=\"_ _1\"></span>o 31 migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws11a\"><span class=\"lse wsa7\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws84\"><span class=\"ws0\">. </span></span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso e acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>La posta riflette gli investimenti ef<span class=\"_ _3\"></span>fettuati in corso d\u2019<span class=\"ls10 ws76\">anno e non ancora operativi<span class=\"_ _1\"></span> alla <span class=\"lsf wsea\">data di<span class=\"_ _1ec\"> </span></span></span><span class=\"ls10 ws76\"><span class=\"lsf wsea\"> </span></span>chiusura del periodo<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>per euro 86 migliaia e riclassifiche per euro 5.535 migliaia<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">ess<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"> </span></span>riferi<span class=\"_ _3\"></span>t<span class=\"ls0 ws0\">e <span class=\"_ _69\"> </span><span class=\"ws8c\">alla conclusione del</span>l\u2019implementazione <span class=\"_ _69\"> </span><span class=\"ls11 ws3c\">ed ingegnerizzazi<span class=\"_ _3\"></span>one del nuo<span class=\"_ _3\"></span>vo sistem<span class=\"_ _3\"></span>a <span class=\"ws23\">E.R.P.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws3c\"><span class=\"ws23\"> </span></span></span>inte<span class=\"_ _3\"></span>grato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1d\">g<span class=\"_ _1\"></span>i\u00e0 amp<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritto<span class=\"_ _1\"></span></span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>A<span class=\"ls2d wsd4\">ltre immobilizzazioni immateriali</span> Trattasi di categoria residuale comprendente oneri sostenut<span class=\"_ _1\"></span>i per lo sviluppo di programmi intern<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ws16\">in funzione dei rispettivi periodi di utilit\u00e0</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>NOTA 3. Immobili<span class=\"ls4 ws86\">, impi<span class=\"_ _3\"></span>anti e m<span class=\"ls7 ws11\">acchinari<span class=\"ls0 ws0\"> </span></span></span><span class=\"ls4 ws86\"><span class=\"ls7 ws11\"><span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span> Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span> beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span> in<span class=\"_ _1ec\"> </span> corso e<span class=\"_ _1ec\"> </span> acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">123.093 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">2.22<span class=\"_ _5f\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">276<span class=\"_ _1\"></span>.840 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>333 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.095<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>848 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls53 ws191\">4<span class=\"_ _1\"></span>39.435 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(42.<span class=\"_ _3\"></span>199)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls4b ws164\">(<span class=\"_ _3\"></span>598)<span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>(207.40<span class=\"_ _5f\"></span>4)<span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(6.009<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span></span>(16.6<span class=\"_ _5f\"></span>43)<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span>- <span class=\"_ _113\"> </span></span>(<span class=\"_ _3\"></span>272.<span class=\"_ _3\"></span>853)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">8<span class=\"_ _1\"></span>0.894 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.629 </span> <span class=\"_ _d1\"> </span></span>6<span class=\"_ _1\"></span>9.437 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">7.<span class=\"_ _3\"></span>324 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.451 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">848 </span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">166<span class=\"_ _1\"></span>.582 </span> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> </span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">7.766 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">13.596 </span> <span class=\"_ _32\"> </span><span class=\"fc0 ls31 wsed\">1.312 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.135 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">2.736 </span> <span class=\"_ _ff\"> </span><span class=\"fc0 ls31 wsed\">28.<span class=\"_ _1\"></span>546 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(9.396)<span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _fe\"> </span></span>(7.413)<span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span></span>(1.<span class=\"_ _1\"></span>578)<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.833)<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span>-  <span class=\"_ _80\"> </span></span>(21.219)<span class=\"ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>3.448 <span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _fe\"> </span></span>6.915 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>1.576 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>2.482 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>-  <span class=\"_ _80\"> </span></span>14.421 <span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(7)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>887 <span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span></span>(234)<span class=\"ls0 ws0\"> <span class=\"_ _80\"> </span>-  <span class=\"_ _8a\"> </span></span>8 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>(<span class=\"_ _1\"></span>717)<span class=\"ls0 ws0\"> <span class=\"_ _6b\"> </span></span>(63)<span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span><span class=\"ls31 wsed\">(310)</span> <span class=\"_ _f0\"> </span><span class=\"ls31 wsed\">313 </span> <span class=\"_ _9e\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _95\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">3 </span> Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"ls13 ws18\">s<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>73 <span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>41 <span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span>142 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>2 <span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span></span>20 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span>-  <span class=\"_ _11c\"> </span></span>279 <span class=\"ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(34)<span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span></span>(16)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(71)<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span></span>(2)<span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>14)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _80\"> </span></span>(137)<span class=\"ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">(6.086)</span> <span class=\"_ _70\"> </span><span class=\"ls31 wsed\">(233)</span> <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">(12.599)</span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(2.<span class=\"_ _1\"></span>784)</span> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">(2.303)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">(24.<span class=\"_ _1\"></span>005)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>069 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>- <span class=\"_ _120\"> </span><span class=\"ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">7<span class=\"_ _1\"></span>6.659 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span>7<span class=\"_ _1\"></span>0.086 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">5.<span class=\"_ _3\"></span>850 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.947 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">2.867 </span> <span class=\"_ _c0\"> </span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws191\"><span class=\"ls0 ws0\"><span class=\"ls4b ws164\"><span class=\"ls0 ws0\"><span class=\"ls53 ws191\"> </span> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span> Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span> beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span> in<span class=\"_ _1ec\"> </span> corso e<span class=\"_ _1ec\"> </span> acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>13.<span class=\"_ _1\"></span>069 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">1 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">76.<span class=\"_ _1\"></span>659 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">70.<span class=\"_ _1\"></span>086 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">5.850 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">6.947 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">2.86<span class=\"_ _5f\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> <span class=\"_ _a7\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _7e\"> </span><span class=\"ff1 fc0\"> </span><span class=\"ff7\"> <span class=\"_ _8a\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _121\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _9e\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _11e\"> </span><span class=\"ff1 fc0\"> </span> </span></span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">8.725 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">4.437 </span> <span class=\"_ _39\"> </span><span class=\"fc0 ls31 wsed\">5.780 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.631 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">3.989 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls31 wsed\">26.562 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(2.365)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>(918)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(3.215)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.077)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(8.575)<span class=\"fc1 ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>2.141 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>642 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>3.215 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.723 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>7.721 <span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>733 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>2.210 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>(408)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>2.610)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>(78)<span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ls31 wsed\">(326)</span><span class=\"fc1\"> <span class=\"_ _11c\"> </span></span><span class=\"ls31 wsed\">244 </span><span class=\"fc1\"> <span class=\"_ _1b\"> </span></span><span class=\"ls31 wsed\">24 </span><span class=\"fc1\"> <span class=\"_ _b2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ls31 wsed\">(57)</span><span class=\"fc1\"> </span>Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>120 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11e\"> </span></span>270 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>634 <span class=\"fc1 ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(75)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _da\"> </span></span>(48)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(148)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(5)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>56)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(332)<span class=\"fc1 ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls31 wsed\">(6.312)</span> <span class=\"_ _70\"> </span><span class=\"fc0 ls31 wsed\">(211)</span> <span class=\"_ _da\"> </span><span class=\"fc0 ls31 wsed\">(14.476)</span> <span class=\"_ _cf\"> </span><span class=\"fc0 ls31 wsed\">(2.<span class=\"_ _1\"></span>908)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls31 wsed\">(2.408)</span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"fc0 ls31 wsed\">(26.<span class=\"_ _1\"></span>315)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">128.776 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.27<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">288<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>15.<span class=\"_ _1\"></span>231 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>5.062<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>4.24<span class=\"_ _3\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">465.52<span class=\"_ _1\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(49.<span class=\"_ _3\"></span>116)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.416)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(22<span class=\"_ _5f\"></span>7.153)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(6<span class=\"_ _1\"></span>.672<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(17.<span class=\"_ _3\"></span>196)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(301.<span class=\"_ _5f\"></span>554)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">79.<span class=\"_ _1\"></span>660 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.859 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">61.<span class=\"_ _1\"></span>778 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">8.559 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">7.866 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">4.24<span class=\"_ _5f\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>63.967 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ws52\">le immob<span class=\"_ _3\"></span>ilizzazioni materiali ammontano complessivamente a euro <span class=\"lse ws14\">163.96<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws52\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>migliaia, con un <span class=\"ls11 ws8d\">decremento netto di euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">440<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia rispetto al saldo al 31 dicembre 20</span>21 <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws8d\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls18 ws21\"> </span></span></span></span>eff<span class=\"_ _1\"></span>etto di:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws1e\">invest<span class=\"_ _1\"></span>imenti per <span class=\"ls2c ws15\">euro</span><span class=\"ws0\"> <span class=\"ls18 ws21\">26.<span class=\"_ _1\"></span>562<span class=\"_ _1\"></span></span> </span>m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia, cos\u00ec suddivisi: \u201cDistribuzione\u201d per euro<span class=\"ws0\"> <span class=\"lse ws14\">18.<span class=\"_ _5f\"></span>232<span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws1e\"><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>(di cui<span class=\"_ _5f\"></span> euro <span class=\"lse ws14\">8.63<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per diri<span class=\"_ _3\"></span>tti d\u2019uso)<span class=\"ls17 ws17c\">, \u201cShipping\u201d per</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span><span class=\"ls18 ws21\">6.9<span class=\"_ _1\"></span>51</span></span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls2c ws1b7\">(<span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws58\"><span class=\"ws0\"><span class=\"ls2c ws1b7\"> </span></span></span></span></span>6.566<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia per diri<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i d\u2019uso)<span class=\"ws0\">, <span class=\"_ _5f\"></span>\u201c<span class=\"lse ws14\">Servizi<span class=\"ls39 ws21\">\u201d per<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>1.379</span> <span class=\"_ _3\"></span>migliaia <span class=\"ls1b ws16\">(di c<span class=\"_ _1\"></span>ui e<span class=\"_ _1\"></span>uro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">149</span></span> <span class=\"ws1e\">migliaia per<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ws0\"><span class=\"ws1e\"> </span></span></span></span>diritti d\u2019uso)<span class=\"ws0\">, </span><span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws1f\">ammor<span class=\"_ _1\"></span>t<span class=\"ws15\">amen<span class=\"_ _1\"></span>ti di pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r e<span class=\"ls3d ws1d\">uro</span></span></span><span class=\"ff1\"> <span class=\"lse ws14\">26.31<span class=\"_ _5f\"></span>5<span class=\"ls0 ws0\"> migliaia, </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">riclassifiche per <span class=\"ls16 ws73\">netti <span class=\"ls2c ws15\">euro</span></span><span class=\"ws0\"> <span class=\"ls18 ws21\">135</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws16\"><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 fc1 ws16\">dismissioni di ces<span class=\"ws0\">piti <span class=\"ls17 ws3\">per<span class=\"_ _1\"></span></span> <span class=\"lsf ws1f\">netti</span> e<span class=\"ls19 ws2b\">uro <span class=\"ls18 ws21\">854<span class=\"_ _1\"></span></span></span> migliaia; <span class=\"fc0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">in<span class=\"lse ws14\">cremento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 wsba\">p<span class=\"_ _3\"></span>er effetto cambi<span class=\"_ _3\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">302<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia, <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">essenzialmen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">riferit<span class=\"ls0 ws0\">o <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">agli asse<span class=\"_ _1\"></span>ts<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 wsa6\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>delle societ\u00e0 messic<span class=\"_ _1\"></span>ane per via di un<span class=\"_ _1\"></span> peso messicano passato da <span class=\"ls0 ws0\">23,<span class=\"_ _1\"></span><span class=\"ls18 ws21\">144</span> <span class=\"_ _43\"> </span></span>pesos del <span class=\"lse ws14\">31<span class=\"_ _1ec\"> </span></span><span class=\"lse ws14\"> </span>dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>1 <span class=\"ls10 ws16\">a <span class=\"ls18 ws21\">20</span></span>,<span class=\"ls18 ws21\">856<span class=\"_ _1\"></span></span> <span class=\"ls11\">pesos/euro d<span class=\"_ _3\"></span>el 31 dic<span class=\"_ _3\"></span>embre<span class=\"ls0\"> <span class=\"lse ws14\">20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11\"><span class=\"ls0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>T<span class=\"ls2f wsd7\">erren<span class=\"_ _3\"></span>i e fabbr<span class=\"_ _3\"></span>icati<span class=\"ls0 ws0\"> </span></span>La mov<span class=\"ls0 ws75\">imentazione del periodo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws80\">registra<span class=\"_ _5f\"></span> un <span class=\"ls23 ws27\">incr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">complessivo di euro</span> <span class=\"_ _37\"></span><span class=\"lse ws14\">3.001</span> <span class=\"_ _37\"></span>migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls0 ws75\"><span class=\"ws0\"><span class=\"lse ws80\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>per via principalmente di invest<span class=\"_ _1\"></span>imenti per euro <span class=\"lse ws14\">8.725<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>migliaia<span class=\"ls11 wse0\">, differenze cambio<span class=\"_ _5f\"></span> per eur<span class=\"_ _1\"></span>o 79<span class=\"_ _3\"></span> </span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">e riclassific<span class=\"_ _5f\"></span>he per euro <span class=\"ls18 ws21\">733<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"lsf ws94\">migliaia, par<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> mitigat<span class=\"_ _1\"></span>o da ammort<span class=\"_ _1\"></span>amenti pe<span class=\"_ _1\"></span>r eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws67\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lsf ws94\"> </span></span></span></span>6.312<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _40\"></span><span class=\"ls19 ws113\">e dismissioni per euro <span class=\"ls18 ws21\">224</span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">migliaia. Gli investimenti per euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">8.725<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">migliaia hanno<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws92\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws92\"> </span></span></span></span></span>essenzialmente riguardato la sistemazione e l\u2019ampliament<span class=\"_ _1\"></span>o del magazzino di Alverca, i lavori di<span class=\"_ _1ec\"> </span> ristrutturazione del nuovo ufficio di Milano,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf wscd\">la<span class=\"_ _1\"></span>vori di<span class=\"_ _1\"></span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o del m<span class=\"ls0 ws8b\">agazzino di Rungis<span class=\"ws0\"> <span class=\"ls1b ws2e\">cui<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lsf wscd\"><span class=\"ls0 ws8b\"><span class=\"ws0\"><span class=\"ls1b ws2e\"> </span></span></span></span></span>si aggiungono e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">8.024<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws7d\">migliaia per nu<span class=\"_ _1\"></span>ovi contratti, piuttosto che rinnovi e/o ampliam<span class=\"_ _3\"></span>enti, di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws7d\"> </span></span></span>affitto di magazzini e <span class=\"_ _3\"></span>uffici assoggettati al p<span class=\"_ _3\"></span>rincipio contabile IFRS 16.<span class=\"_ _3\"></span> Si segnala che il prin<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ipale<span class=\"_ _1ec\"> </span> investimenti legato alla contabilizzazione del<span class=\"_ _3\"></span> principio IFRS 16 \u00e8<span class=\"_ _3\"></span> relativo al rinnovo della<span class=\"_ _1ec\"> </span> concessione spagn<span class=\"_ _1\"></span>ola relativa al Almac\u00e9n 4 presso il sito di Mercabarna.<span class=\"ff2 ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff2 ls0 ws0\"><span class=\"ff1\"> </span></span>All\u2019interno di questa categoria il valore dei te<span class=\"lse ws14\">rreni <span class=\"lsf ws15\">ammonta ad e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>3.33<span class=\"_ _1\"></span>7</span></span></span><span class=\"ws0\"> migliaia, <span class=\"ls19 ws22\">esposto sulla<span class=\"_ _1ec\"> </span></span></span>base d<span class=\"_ _5f\"></span>egli atti<span class=\"_ _5f\"></span> di comp<span class=\"_ _5f\"></span>ravendita o<span class=\"_ _5f\"></span>riginari<span class=\"_ _3\"></span> ladd<span class=\"_ _5f\"></span>ove esisten<span class=\"_ _5f\"></span>ti oppure<span class=\"_ _5f\"></span> scorpora<span class=\"_ _5f\"></span>to dal va<span class=\"_ _5f\"></span>lore di<span class=\"_ _5f\"></span> acquisto indistinto del fabbricato sulla base di percentuali prossime al 20%. <span class=\"ws0\"> </span>P<span class=\"ls34 ws136\">iantagioni<span class=\"_ _1\"></span></span> La <span class=\"_ _3f\"> </span><span class=\"ls11 ws46\">voce in esame <span class=\"lse wscb\">regis<span class=\"_ _5f\"></span>tra un <span class=\"ls11 ws23\">decremento<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws1b9\">di eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>9</span></span> <span class=\"_ _3f\"> </span>migli<span class=\"ls10 ws16\">ai<span class=\"ws8a\">a le<span class=\"_ _1\"></span>gato <span class=\"lsf ws1b9\">ag<span class=\"_ _1\"></span>li ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti di<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>competenza del<span class=\"_ _3\"></span>l\u2019esercizio<span class=\"_ _5f\"></span> per euro <span class=\"ls18 ws21\">211<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">migliaia, parz<span class=\"_ _1\"></span>ialmente<span class=\"_ _1\"></span> compensato dalla r<span class=\"_ _1\"></span>ivalutazi<span class=\"_ _1\"></span>one del<span class=\"_ _1ec\"> </span></span></span></span>pesos messicano per netti eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">72<span class=\"ls0 ws0\"> migliaia. </span></span>I<span class=\"ls2e ws136\">mpianti e<span class=\"_ _1\"></span> macchin<span class=\"_ _1\"></span>ari</span> In questa linea di conto s<span class=\"_ _3\"></span>ono incluse le celle frigo, d<span class=\"_ _3\"></span>i maturazione banane, gli impianti per i<span class=\"_ _5f\"></span>l<span class=\"_ _1ec\"> </span>calibraggio ed il confezionamento dei prodotti, gli impianti di stoccaggio e imballo della frutta<span class=\"_ _1ec\"> </span>(settore<span class=\"ls0 ws0\"> D</span><span class=\"ws22\">istribuz<span class=\"_ _1\"></span>ione) e le navi (settore<span class=\"ls0 ws0\"> <span class=\"ls17 ws3\">Shipping). </span> </span></span>Si segnal<span class=\"_ _1\"></span>a un <span class=\"lsf ws1f\">de<span class=\"ls11 ws9e\">cremento netto<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">dell\u2019anno per <span class=\"ls11 ws23\">euro</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">8<span class=\"_ _1\"></span>.308<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span>principalmente riferito <span class=\"_ _5f\"></span><span class=\"ws28\">al volume<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i pari a<span class=\"_ _1\"></span>d euro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">14.47<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">mig<span class=\"_ _1\"></span>liaia superiore all\u2019a<span class=\"_ _3\"></span>mmontare degli investiment<span class=\"_ _1\"></span>i pari ad<span class=\"_ _1ec\"> </span></span></span></span>euro  <span class=\"lse ws14\">4.437<span class=\"ls0 ws0\">  <span class=\"wsde\">migliaia Gli investimenti dell\u2019anno sono <span class=\"ls17 ws3\">per  <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">3.405<span class=\"_ _1\"></span></span></span></span></span>  migliaia <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">relativi al</span> <span class=\"_ _69\"> </span><span class=\"ls16 ws73\">setto<span class=\"_ _5f\"></span>re<span class=\"_ _1ec\"> </span></span></span></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls23 ws57\">e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>h</span><span class=\"ws44\">anno riguardato principalmente rinnovi e miglioramenti presso i magazzini di<span class=\"_ _1ec\"> </span></span>Rung<span class=\"_ _1\"></span>is, A<span class=\"_ _1\"></span>lverc<span class=\"_ _1\"></span>a<span class=\"ls0 ws16\">, Granadilla<span class=\"ws0\"> </span>e Verona, oltre a<span class=\"_ _3\"></span>i normali investimenti d<span class=\"_ _3\"></span>i rinnovo delle d<span class=\"_ _3\"></span>otazioni presso<span class=\"_ _1ec\"> </span></span>i vari magazzini del Gruppo e per e<span class=\"ls2c ws15\">uro</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">95<span class=\"_ _1\"></span>5</span> <span class=\"_ _40\"></span></span>migliaia nel settore Shipping<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">di c</span></span>u<span class=\"_ _1\"></span>i euro 748 migliaia<span class=\"_ _3\"></span> legati al principio IFRS 16 ed <span class=\"_ _5f\"></span>eur<span class=\"_ _1\"></span>o 207 migliaia pe<span class=\"_ _3\"></span>r upgrade sulle navi.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls1c ws143\">Si se<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nala <span class=\"_ _5f\"></span>un incremento p<span class=\"_ _5f\"></span>er<span class=\"_ _1ec\"> </span></span></span>euro <span class=\"lse ws14\">1.884<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws1e\">migliaia per<span class=\"_ _1\"></span> riclassifiche di impianti e macchinari entrati in funzione nel corso dell\u2019anno<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span>un effe<span class=\"_ _5f\"></span>tto positivo<span class=\"_ _5f\"></span> per dif<span class=\"_ _3\"></span>fe<span class=\"ls0 ws16\">renze cambio per euro 122 migliaia e dism<span class=\"_ _3\"></span>issioni per euro 276 migliaia<span class=\"ws0\">. </span></span>Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span>ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span>di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span>A<span class=\"ls2e ws136\">ttrezzatu<span class=\"_ _1\"></span>re indus<span class=\"_ _1\"></span>triali e c<span class=\"_ _1\"></span>omme<span class=\"_ _1\"></span>rciali</span> In<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls10 ws8a\">tale compar<span class=\"_ _1\"></span>to</span> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">(essenzialmente composto dalla flotta contenitor<span class=\"_ _1\"></span>i della societ\u00e0 di Shipping)</span> </span>l<span class=\"ls11 ws23\">\u2019incremento</span> <span class=\"_ _9\"></span><span class=\"lse ws29\">per euro <span class=\"ws14\">2.<span class=\"_ _5f\"></span>70<span class=\"ls0 ws0\">8 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws7e\">si le<span class=\"_ _1\"></span>ga essenzialmente<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">ag<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">5.780<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te compe<span class=\"_ _1\"></span>nsato da <span class=\"_ _1\"></span><span class=\"lsf ws15\">ammorta<span class=\"_ _1\"></span>menti<span class=\"_ _1\"></span> per eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">2.908<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _3\"></span> </span></span></span>A<span class=\"ls2d wsd4\">ltri beni materiali</span> La voce espone i beni posseduti dal Gruppo quali i mo<span class=\"_ _3\"></span>bili e gli arredi, le attrezzature informatiche<span class=\"_ _1ec\"> </span>ed elettroni<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he, il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>co aut<span class=\"_ _3\"></span>ovetture, <span class=\"_ _3\"></span>etc.  <span class=\"ls0\"> </span>L\u2019increme<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span><span class=\"ls19 ws2d\">o di euro <span class=\"ls18 ws21\">919<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia del periodo</span> riflette <span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"ls16 wscd\">l\u2019e<span class=\"_ _5f\"></span>ffetto in<span class=\"_ _5f\"></span>vesti<span class=\"_ _3\"></span>menti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">per e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>3.631<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>migliaia, <span class=\"_ _fc\"> </span></span><span class=\"ws1cb\">variazio<span class=\"_ _5f\"></span>ne per d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renze camb<span class=\"_ _3\"></span>io p<span class=\"_ _5f\"></span>er euro <span class=\"ls18 ws21\">29<span class=\"ls0 ws0\"> <span class=\"_ _fc\"> </span>migliaia <span class=\"_ _46\"> </span><span class=\"lsf ws1cc\">co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>i da</span> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span><span class=\"lse ws14\">2.408<span class=\"ls0 ws0\"> migliaia e </span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">dismissioni per <span class=\"ls16 ws73\">netti<span class=\"_ _5f\"></span> <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">35<span class=\"_ _1\"></span>4</span> migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso ed acconti<span class=\"ls0 ws0\"> </span></span>L\u2019in<span class=\"lse ws14\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ls19 ws9d\">di questa voce <span class=\"_ _1\"></span><span class=\"ls2c ws19c\">di eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.378<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span>migliaia <span class=\"ls2b wsbb\">scont<span class=\"_ _1\"></span>a </span><span class=\"ws1e\">l\u2019iscrizione di investimenti per euro <span class=\"lse ws14\">3.989<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>migliaia legati principalmente ai lavori di sistemazione ed ampliamento del magazzino di Alverca,<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Dos Herman<span class=\"_ _1\"></span>as<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Granadilla<span class=\"ls23 ws54\">, R<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>is</span><span class=\"ws7d\">. Tale variazione in</span> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">aumen<span class=\"_ _1\"></span>to risu<span class=\"_ _1\"></span>lta parzi<span class=\"_ _1\"></span>almente co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>dalla riduzione per euro <span class=\"ls18 ws21\">2.6<span class=\"_ _1\"></span>10</span><span class=\"ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _69\"> </span></span>per l\u2019entrata in funzione di cespiti legati a lavori di<span class=\"_ _1ec\"> </span>ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  </span>di<span class=\"ls0 ws0\">  <span class=\"lse wsbf\">fabbrica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i e d<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\">  <span class=\"ws74\">impianti e macchinari nelle sedi <span class=\"ls19 ws2b\">portoghesi<span class=\"ls11 ws23\">,  </span></span></span></span>fra<span class=\"_ _3\"></span>ncesi<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span></span></span>spagnole<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span>possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span>de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Leasing <span class=\"ls0 ws0\">\u2013 <span class=\"ls5d\">IFRS 16<span class=\"_ _1\"></span></span> </span>Il Gruppo ha applicato l\u2019IFRS 16 al 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019 utilizzando il <span class=\"lsf wsd0\">metodo ret<span class=\"_ _1\"></span>roatti<span class=\"_ _1\"></span>vo modificat<span class=\"_ _1\"></span>o ed<span class=\"_ _1ec\"> </span></span>in conformit\u00e0 allo stesso ha iscritto il \u201cRight of use\u201d n<span class=\"ls0 ws24\">ella voce \u201cImmobili, impianti <span class=\"_ _3\"></span>e macchinari\u201d,<span class=\"_ _1ec\"> </span></span>all\u2019interno di ciascuna cate<span class=\"_ _3\"></span>goria di appartenenza<span class=\"ls23 ws27\">. <span class=\"_ _37\"></span></span>A com<span class=\"_ _3\"></span>pletamento dell\u2019informativa di cui alla<span class=\"_ _3\"></span> tabella prec<span class=\"_ _3\"></span>edente s<span class=\"ls19 ws22\">i for<span class=\"lsf ws15\">nisce un dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lla mov<span class=\"_ _1\"></span>imentazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019ammont<span class=\"_ _1\"></span>are dei dir<span class=\"_ _1\"></span>itti d\u2019u<span class=\"_ _1\"></span>so<span class=\"_ _1ec\"> </span></span></span>iscritti dal Gruppo per gli esercizi 20<span class=\"ws0\">21 <span class=\"ls18 ws27\">e 202</span>2.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"><span class=\"ff2\"> <span class=\"_ _0\"> </span></span> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Terreni e<span class=\"_ _1ec\"> </span>Fabbric<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span>macchinari<span class=\"_ _1ec\"> </span>Attrezzature<span class=\"_ _1ec\"> </span>ind.li e<span class=\"_ _1ec\"> </span>comm.li<span class=\"_ _1ec\"> </span>Altri beni<span class=\"ws0\"> <span class=\"_ _112\"> </span>Tot<span class=\"_ _1\"></span>ale<span class=\"_ _1ec\"> </span></span>Costo storico<span class=\"_ _1ec\"> </span>26.397 307 11.092 2.690 40.486 F.do ammortamento<span class=\"_ _1ec\"> </span>(6.485)(163)<span class=\"_ _1ec\"> </span>(4.413)<span class=\"_ _1ec\"> </span>(1.108)(12.170)<span class=\"_ _1ec\"> </span>Saldo al 31.12.2020<span class=\"_ _1ec\"> </span>19.913 143 6.679 1.582 28.317 Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>- - - - - Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"lse ws14\">5.400 </span> <span class=\"_ _3d\"> </span><span class=\"lse ws14\">9.910 </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1.233 </span> <span class=\"_ _95\"> </span><span class=\"lse ws14\">1.135 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"lse ws14\">17.677 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"lse ws14\">(2.138</span>) <span class=\"_ _3a\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span><span class=\"lse ws14\">(1.346</span>) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(691</span>) <span class=\"_ _c3\"> </span><span class=\"lse ws14\">(4.175<span class=\"_ _3\"></span><span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.487 <span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span>-  <span class=\"_ _cd\"> </span></span>1.346 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"lse ws14\">649 </span> <span class=\"_ _79\"> </span><span class=\"lse ws14\">3.482 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _ca\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- <span class=\"_ _1\"></span> Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"lse ws14\">(3.514<span class=\"_ _3\"></span><span class=\"ls0 ws0\">) <span class=\"_ _58\"> </span><span class=\"ls1c ws2f\">(82</span>) <span class=\"_ _c5\"> </span><span class=\"lse ws14\">(2.6<span class=\"_ _5f\"></span>56<span class=\"ls0 ws0\">) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(7<span class=\"_ _1\"></span>31</span>) <span class=\"_ _c3\"> </span></span>(6.9<span class=\"_ _3\"></span>83<span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span>Costo storico<span class=\"_ _1ec\"> </span>29.659 10.216 10.979 3.135 53.988 F.do ammortamento<span class=\"_ _1ec\"> </span>(8.511)(245)<span class=\"_ _1ec\"> </span>(5.723)<span class=\"_ _1ec\"> </span>(1.191)(15.670)<span class=\"_ _1ec\"> </span>Saldo al 31.12.2021<span class=\"_ _1ec\"> </span>21.148 9.971 5.255 1.944 38.318 Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>- - - - - Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"fc0 lse ws14\">8.024 </span> <span class=\"_ _3d\"> </span><span class=\"fc0 lse ws14\">748 </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">5.706 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">874 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">15.352 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.97<span class=\"_ _1\"></span>3)</span> <span class=\"_ _58\"> </span><span class=\"fc0 lse ws14\">(133)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>215)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(748)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.06<span class=\"_ _1\"></span>9)</span> </span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.811 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>133 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11f\"> </span></span>3.215 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">736 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">5.896 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2b\"> </span><span class=\"fc0\">- </span> </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _ca\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _4c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>662)</span> <span class=\"_ _58\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.380)</span> <span class=\"_ _7a\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.814)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(704)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">(12.560)</span> </span>Costo storico<span class=\"_ _1ec\"> </span>35.710 <span class=\"fc1\"> </span>10.831 <span class=\"fc1\"> </span>13.470 <span class=\"fc1\"> </span>3.261 <span class=\"fc1\"> </span>63.271 <span class=\"fc1\"> </span>F.do ammortamento<span class=\"_ _1ec\"> </span>(10.361)<span class=\"fc1\"> </span>(5.492)<span class=\"fc1\"> </span>(5.323)<span class=\"fc1\"> </span>(1.158)<span class=\"fc1\"> </span>(22.334)<span class=\"fc1\"> </span>Saldo al 31.12.2022 <span class=\"_ _17\"> </span><span class=\"fc0\">25.348 </span> <span class=\"_ _e8\"> </span><span class=\"fc0\">5.339 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">8.147 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">2.102 </span> <span class=\"_ _77\"> </span><span class=\"fc0\">40.937 </span> Al 31 dicembre 2022 la<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0 finanziaria le<span class=\"_ _3\"></span>gata all\u2019applicazione dell\u2019IFRS <span class=\"_ _3\"></span>16 risulta pari ad e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"ws0\"> </span>41.574<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse wscf\">miglia<span class=\"_ _5f\"></span>ia (con<span class=\"_ _3\"></span>tro e<span class=\"_ _5f\"></span>uro 39.061<span class=\"_ _5f\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 2<span class=\"_ _5f\"></span>021), a f<span class=\"_ _5f\"></span>ronte di<span class=\"_ _5f\"></span> incremen<span class=\"_ _3\"></span>ti d<span class=\"_ _3\"></span>i euro<span class=\"_ _3\"></span> <span class=\"ws14\">15.<span class=\"_ _3\"></span>352<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>migliaia per nuovi contratti stipulati ne<span class=\"_ _1\"></span>l corso del 2022, e decrementi di euro<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>2.659<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span></span>migliaia per<span class=\"_ _1ec\"> </span>pagamenti del<span class=\"_ _3\"></span> periodo ed<span class=\"_ _3\"></span> euro <span class=\"lse ws14\">179<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per riduzioni a seguito</span> <span class=\"ws58\">di interruzione dei contratti di<span class=\"_ _1ec\"> </span></span></span></span>affitto/nolegg<span class=\"_ _1\"></span>io.<span class=\"ls0 ws0\"> </span>Alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _1\"></span>e <span class=\"ls19 ws22\">il tasso medio ponderato in esser<span class=\"_ _1\"></span>e sui contratti risulta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">pari a</span>l <span class=\"lse ws14\">3,49<span class=\"ls17 ws3\">%.</span></span> </span></span>Per il Gruppo l\u2019applicazione del principio IFRS 16 ha un impatto significativo in termini di <span class=\"ls19 ws2b\">posizione<span class=\"_ _1ec\"> </span></span>finanz<span class=\"_ _1\"></span>iaria nett<span class=\"_ _1\"></span>a e di Adjusted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws97\">stante l\u2019esistenza di numerosi c<span class=\"_ _1\"></span>ontratti di concessione e/o<span class=\"_ _1ec\"> </span></span></span></span>affitto di magazzini/posti vendita sui m<span class=\"_ _3\"></span>ercati ortofrutticoli, nonch\u00e9 di leasin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span> operativi sulla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">qu<span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span>nave e sulla<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">flotta<span class=\"_ _3\"></span> cont<span class=\"_ _5f\"></span>enitori \u201c<span class=\"_ _5f\"></span>reefer\u201d d<span class=\"ls0 ws0\">e<span class=\"ws6c\">lla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"ls10 ws16\">armator<span class=\"_ _1\"></span>iale</span>, con un impatto dell\u2019<span class=\"lsf ws1f\">Adjusted<span class=\"_ _1ec\"> </span></span></span></span></span></span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>2 <span class=\"_ _43\"> </span><span class=\"lsf ws6b\">di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">13.788</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>ontro <span class=\"_ _43\"> </span><span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _43\"> </span><span class=\"lse ws14\">7.<span class=\"ls18 ws21\">663</span></span></span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">dell\u2019esercizio 20<span class=\"_ _1\"></span></span>21. <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">Si segnala, come g<span class=\"_ _1\"></span>i\u00e0<span class=\"_ _1ec\"> </span></span>riporta<span class=\"_ _5f\"></span>to in preced<span class=\"_ _5f\"></span>enza, <span class=\"ls0 ws0\">c<span class=\"ws28\">he l\u2019ingresso della quinta nave non ha</span> <span class=\"_ _5f\"></span><span class=\"ls2c ws15\">av<span class=\"_ _1\"></span>uto<span class=\"ls0 ws0\"> <span class=\"ls23 ws143\">effett<span class=\"_ _1\"></span>o su<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed</span></span> <span class=\"_ _5f\"></span><span class=\"ls2 ws61\">EBITDA<span class=\"_ _1ec\"> </span></span></span></span></span>dell\u2019e<span class=\"lse ws23\">sercizi<span class=\"_ _3\"></span>o 202<span class=\"_ _5f\"></span>1 in quanto<span class=\"_ _5f\"></span> i costi e ri<span class=\"_ _5f\"></span>cavi ad ess<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativi risul<span class=\"_ _5f\"></span>tano tutti d<span class=\"_ _5f\"></span>i compete<span class=\"_ _5f\"></span>nza 2022.<span class=\"_ _1ec\"> </span></span><span class=\"lse ws23\"><span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>NOTA 4. Partecipazioni <span class=\"lsa ws11\">contabiliz<span class=\"_ _3\"></span>zate con<span class=\"_ _3\"></span> il meto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">d<span class=\"_ _1\"></span>o <span class=\"lsa wsd\">del patrim<span class=\"_ _5f\"></span>onio <span class=\"_ _1\"></span>netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>Valori<span class=\"_ _1ec\"> </span>in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> </span></span>Agricola<span class=\"_ _1ec\"> </span>Azzurra<span class=\"_ _1ec\"> </span>S.r.l.<span class=\"_ _1ec\"> </span>Tirrenofruit<span class=\"_ _1ec\"> </span>S.r.l.<span class=\"_ _1ec\"> </span>Mo\u00f1o<span class=\"_ _1ec\"> </span>Azul <span class=\"ls1b ws2e\">S.A<span class=\"_ _1\"></span>.</span> Bonaoro<span class=\"_ _1ec\"> </span>S.L.U.<span class=\"_ _1ec\"> </span>Fruport<span class=\"_ _1ec\"> </span>Tarragona<span class=\"_ _1ec\"> </span>S.L.<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Saldo 31<span class=\"_ _1ec\"> </span>dicembre 2021<span class=\"_ _1ec\"> </span>7.544  <span class=\"_ _c3\"> </span>-  <span class=\"_ _fe\"> </span>3.346  <span class=\"_ _c3\"> </span>1.566  <span class=\"_ _c3\"> </span>2.297  <span class=\"_ _7a\"> </span>14.753 Utile/ perdita<span class=\"ws0\"> <span class=\"_ _53\"> </span><span class=\"lse ws14\">1.165 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"lse ws14\">275 </span> <span class=\"_ _113\"> </span><span class=\"lse ws14\">111 </span> <span class=\"_ _90\"> </span><span class=\"lse ws14\">24 </span> <span class=\"_ _a9\"> </span><span class=\"lse ws14\">466 </span> <span class=\"_ _9e\"> </span><span class=\"lse ws14\">2.041 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _ce\"> </span><span class=\"lse ws14\">1.033 </span> <span class=\"_ _c3\"> </span><span class=\"lse ws14\">1.160 </span> <span class=\"_ _c3\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _75\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _4d\"> </span><span class=\"lse ws14\">2.193 </span> </span>Decrementi<span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _75\"> </span>-  <span class=\"_ _75\"> </span>-<span class=\"_ _1\"></span>  <span class=\"_ _75\"> </span>-  <span class=\"_ _b4\"> </span>- </span>Divi<span class=\"_ _1\"></span>dendi<span class=\"ls0 ws0\"> <span class=\"_ _fe\"> </span>-  <span class=\"_ _75\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _75\"> </span>-  <span class=\"_ _b0\"> </span><span class=\"lse ws14\">(707)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span><span class=\"lse ws14\">(707)</span> </span></span></span>Altre variazioni<span class=\"ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _b0\"> </span><span class=\"lse ws14\">1.1<span class=\"_ _3\"></span>60 <span class=\"ls0 ws0\"> <span class=\"_ _c3\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>(14)<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span>-  <span class=\"_ _b4\"> </span></span>1.117 <span class=\"ls0 ws0\"> </span></span></span>Saldo 31<span class=\"_ _1ec\"> </span>dicembre 2022<span class=\"_ _1ec\"> </span>9.742  <span class=\"_ _c3\"> </span>2.594  <span class=\"_ _c3\"> </span>3.429  <span class=\"_ _c3\"> </span>1.575  <span class=\"_ _c3\"> </span>2.056  <span class=\"_ _7a\"> </span>19.397 L<span class=\"ws92\">a tabella illustra l\u2019incremento delle partecipazioni co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tabilizzate con il metodo d<span class=\"_ _3\"></span>el patrimoni<span class=\"_ _1ec\"> </span></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _40\"></span>di <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">euro <span class=\"_ _40\"></span><span class=\"lse ws14\">4.644<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia<span class=\"ws7d\">, originato principalmente dalla contabilizzazione con il metodo del<span class=\"_ _1ec\"> </span></span></span></span></span>patrimonio netto della societ\u00e0 Tirreno<span class=\"ws0\">f</span>ruit S.r.l.<span class=\"_ _1\"></span> prima iscritta tra le altre partecipazioni all\u2019interno<span class=\"_ _1ec\"> </span>della cat<span class=\"_ _1\"></span><span class=\"ls0 ws16\">egoria \u201cAttivit\u00e0 finanziarie non co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>renti\u201d. Si segnala, infatti, come<span class=\"_ _3\"></span> in data 31 maggio 2<span class=\"_ _3\"></span>02<span class=\"_ _1ec\"> </span></span>sia stata acquistata un\u2019ulteriore quota dell\u20198% nella societ\u00e0 distributrice Tirrenofruit S.r.l., per un<span class=\"_ _1ec\"> </span>valore d<span class=\"_ _5f\"></span>i euro 1.16<span class=\"_ _5f\"></span>0 migliaia<span class=\"_ _3\"></span>, nel qua<span class=\"_ _5f\"></span>dro del ra<span class=\"_ _5f\"></span>fforzamento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">della posizione strategica del Grupp<span class=\"_ _1ec\"> </span></span></span>relativamente alla commercializzazione di prodotti or<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ofrutticoli nazionali nei confronti del canal<span class=\"_ _1ec\"> </span>GDO. La ri<span class=\"_ _1\"></span>levanza assun<span class=\"_ _1\"></span>ta da tale inv<span class=\"_ _1\"></span>estiment<span class=\"_ _1\"></span>o finanziario, u<span class=\"_ _1\"></span>nita alla comu<span class=\"_ _1\"></span>nanza di inte<span class=\"_ _1\"></span>nti con<span class=\"_ _1ec\"> </span>l\u2019altro socio <span class=\"ls0 ws0\">\u2013 </span>lo s<span class=\"ls0 ws7b\">tesso di cui alla pa<span class=\"_ _3\"></span>rtecipazione in Agricola Azzurra <span class=\"_ _5f\"></span><span class=\"ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"ws7b\">sono alla base dell\u2019iscrizion<span class=\"_ _1ec\"> </span></span></span></span>di tale partecipazione con il metodo del patrimonio netto.<span class=\"ws0\"> </span>Concorrono poi alla variazione complessiva di tale voce di Bilancio l\u2019avvenuta distribuzione di<span class=\"_ _1ec\"> </span>divide<span class=\"_ _1\"></span>ndi ed i <span class=\"ls0 ws1e\">positiv<span class=\"_ _1\"></span>i risultati pro<span class=\"ws0\">-<span class=\"ls19 ws22\">quota conseguit<span class=\"_ _1\"></span>i nel corso del 2022 dalle societ\u00e0.</span> </span></span>Al 31<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">dicembre </span></span><span class=\"ws21\">202<span class=\"ls0 ws0\">2 <span class=\"lsf wscd\">i dividendi</span> <span class=\"ls17 ws3\">percepiti </span>dalle <span class=\"_ _5f\"></span><span class=\"ws8b\">societ\u00e0 contabilizzate con il me<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>odo del patrimoni<span class=\"_ _1ec\"> </span></span></span></span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">sono pari ad euro </span>7<span class=\"lse ws14\">07</span> migliaia.<span class=\"_ _1ec\"> </span></span>Per le suddette partecipazioni non si rilevano indicatori <span class=\"ws0\">dell\u2019impairment.<span class=\"_ _1ec\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente ad Agric<span class=\"_ _1\"></span>ola Azzurra si seg<span class=\"_ _1\"></span>nala che l\u2019adegu<span class=\"_ _1\"></span>amento prezzo deter<span class=\"_ _1\"></span>minatosi entr<span class=\"_ _1\"></span>o i 1<span class=\"_ _1ec\"> </span>mesi dalla data di acquisizione, pari a euro <span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span>.033 migliaia, \u00e8 sta<span class=\"_ _3\"></span>to considerato ai fini dell<span class=\"_ _1ec\"> </span>valutazione della partecipazione secondo l\u2019equity method, mentre g<span class=\"_ _1\"></span>li ulteriori euro 467 migliaia<span class=\"_ _1ec\"> </span>riconosciut<span class=\"_ _1\"></span>i successivamente sono stati invece registrati a conto economico come agg<span class=\"_ _1\"></span>iustamento<span class=\"_ _1ec\"> </span>finale della \u201ccontingent consideration\u201d. Si segnala inoltre che nel bilanc<span class=\"_ _1\"></span>io separato di Orsero sulla<span class=\"_ _1ec\"> </span>base dell\u2019applicazione del \u201ccost<span class=\"ws0\">-</span>based approach\u201d il valore della partecipazione nella collegat<span class=\"_ _1ec\"> </span>di Agri<span class=\"_ _5f\"></span>cola Azzur<span class=\"_ _5f\"></span>ra \u00e8 stato i<span class=\"_ _5f\"></span>ncrementa<span class=\"_ _5f\"></span>to per i com<span class=\"_ _5f\"></span>plessivi eu<span class=\"_ _5f\"></span>ro 1.500 migl<span class=\"_ _5f\"></span>iaia<span class=\"ls0 ws0\"> </span>NOTA 5. Attivit\u00e0 <span class=\"lsa wsd\">finanziarie non cor<span class=\"_ _3\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span> </span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span>Variazione<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>171)<span class=\"fc1 ls0 ws0\"> </span>Altre atti<span class=\"_ _5f\"></span>vit\u00e0 finanzi<span class=\"_ _3\"></span>arie no<span class=\"_ _3\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">4.9<span class=\"_ _3\"></span>03 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">555 </span> </span></span></span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span>5.626 <span class=\"fc1\"> </span>6.243 <span class=\"fc1\"> </span>(616)<span class=\"fc1\"> </span>Al 31<span class=\"_ _5f\"></span> dicembre 2<span class=\"_ _5f\"></span>02<span class=\"ls0 ws0\">2<span class=\"ls19 ws176\">, la posta espone le altre partecipazioni minori valutate al costo che<span class=\"_ _3\"></span> </span></span>approssima il fair value, i depositi cauzionali <span class=\"ls1c ws2f\">no<span class=\"_ _5f\"></span>nc<span class=\"_ _1\"></span>h\u00e9<span class=\"_ _3\"></span><span class=\"ls0 ws0\">  <span class=\"lsf wsa2\">crediti altr<span class=\"_ _1\"></span>i diver<span class=\"_ _1\"></span>si a medio te<span class=\"_ _1\"></span>rmine ne<span class=\"_ _1ec\"> </span></span></span></span>confronti di terzi e di societ\u00e0 collegate.<span class=\"ws0\"> <span class=\"_ _1\"></span></span>La diminuzione della voce <span class=\"ls10 wsc4\">\u201c<span class=\"_ _1\"></span>Altre part<span class=\"_ _1\"></span>ecipazio<span class=\"ls21 ws22\">ni\u201d <span class=\"_ _1\"></span><span class=\"ls11 ws8d\">\u00e8 c<span class=\"_ _1\"></span>om<span class=\"_ _1ec\"> </span></span></span></span>detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i<span class=\"_ _1ec\"> </span>metodo del patrimonio netto, mentre si segnala per le \u201cAltre at<span class=\"_ _3\"></span>tivit\u00e0 finanziarie non correnti\u201d u<span class=\"_ _1ec\"> </span>increme<span class=\"_ _5f\"></span>nto di e<span class=\"_ _5f\"></span>uro <span class=\"ls18 ws21\">555<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">migliaia legato principalmente all\u2019iscrizione del positi<span class=\"_ _3\"></span>vo valore, pari ad<span class=\"_ _3\"></span> euro<span class=\"_ _1ec\"> </span></span></span></span>1.459<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia, dei mark</span>-<span class=\"lsf ws15\">to market deg<span class=\"_ _1\"></span>li strume<span class=\"_ _1\"></span>nti derivat<span class=\"_ _1\"></span>i di copert<span class=\"_ _1\"></span>ura sui tassi<span class=\"_ _1\"></span> di interesse<span class=\"_ _1\"></span> a fronte<span class=\"_ _1ec\"> </span></span></span>di un va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> negati<span class=\"_ _5f\"></span>vo degli <span class=\"_ _3\"></span>stessi<span class=\"_ _3\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>21.<span class=\"_ _1ec\"> </span>La ca<span class=\"_ _5f\"></span>tegoria \u201cAl<span class=\"_ _3\"></span>tre<span class=\"_ _3\"></span> part<span class=\"_ _3\"></span>ecip<span class=\"_ _3\"></span>azio<span class=\"lsf wsdc\">ni\u201d compren<span class=\"_ _1\"></span>de </span>la quo<span class=\"_ _5f\"></span>ta 50% pe<span class=\"_ _5f\"></span>r un val<span class=\"_ _3\"></span>ore d<span class=\"_ _5f\"></span>i carico<span class=\"_ _5f\"></span> di <span class=\"ls18 ws71\">eur<span class=\"_ _1\"></span>o 30<span class=\"_ _1ec\"> </span></span><span class=\"ls18 ws71\">0<span class=\"_ _1ec\"> </span></span>migliaia det<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>a da AZ France<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">nella societ\u00e0 tunisina Citrumed <span class=\"ls11 ws23\">S.A. <span class=\"_ _43\"> </span></span>attiva nella produzione di<span class=\"_ _1ec\"> </span></span></span>agrumi<span class=\"_ _1\"></span>, con la quale <span class=\"ls18 wsbc\">A<span class=\"_ _1\"></span>Z Fran<span class=\"_ _1\"></span>ce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws98\">intra<span class=\"_ _3\"></span>ttien<span class=\"_ _5f\"></span>e rapporti di<span class=\"_ _5f\"></span> fornitura <span class=\"_ _5f\"></span>regolati a<span class=\"_ _3\"></span> condi<span class=\"_ _3\"></span>zioni d<span class=\"_ _5f\"></span>i mercato<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 wsbc\"><span class=\"ls0 ws0\"><span class=\"lse ws98\">.<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>L\u2019importo dei depositi cauzionali risulta pari ad euro<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">1.074</span> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _d\"> </span><span class=\"lse ws69\">in increm<span class=\"_ _3\"></span>en<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> euro 244<span class=\"_ _5f\"></span> </span></span>migliaia <span class=\"_ _3\"></span><span class=\"ls11 ws9e\">rispetto<span class=\"_ _3\"></span> all\u2019esercizio<span class=\"_ _3\"></span> precedente.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws78\">Per <span class=\"_ _5f\"></span>contro gli<span class=\"_ _5f\"></span> altri c<span class=\"_ _3\"></span>rediti<span class=\"_ _5f\"></span> non corre<span class=\"_ _5f\"></span>nti vers<span class=\"_ _3\"></span>o <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erzi<span class=\"_ _3\"></span> e so<span class=\"_ _5f\"></span>ciet<span class=\"_ _1ec\"> </span></span></span></span>collegate <span class=\"_ _1\"></span><span class=\"ws87\">re<span class=\"_ _1\"></span>gistrano una dim<span class=\"_ _3\"></span>inuzione di euro <span class=\"lse ws14\">1.14<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws87\">migliaia, la maggior parte dei <span class=\"_ _3\"></span>quali riferiti agl<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws87\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws87\">i<span class=\"_ _1ec\"> </span></span></span></span></span>incassi delle rate di competenza<span class=\"ws0\"> <span class=\"_ _1\"></span></span>scadenti ne<span class=\"_ _1\"></span>l 202<span class=\"ws0\">2 </span>le<span class=\"_ _1\"></span>gate alla dismissione delle attivit\u00e0 argentine<span class=\"_ _1ec\"> </span>effet<span class=\"_ _3\"></span>tuata<span class=\"_ _3\"></span> nel 2<span class=\"_ _5f\"></span>018<span class=\"ls0 ws0\"> e <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">per euro 821 migliaia l\u2019incasso della m<span class=\"_ _3\"></span>aggior parte del credito verso societ<span class=\"_ _1ec\"> </span></span></span>coll<span class=\"ls10 ws4d\">egat<span class=\"_ _1\"></span>a tunisin<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\">. </span></span>Si rimanda alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettaglio delle variazioni nei rapporti con so<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>iet\u00e0 collegate.<span class=\"_ _1ec\"> </span>NOTA 6. Attivit\u00e0 fiscali differite<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">Variazione</span> Attivit\u00e0 fiscali differite<span class=\"_ _1ec\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(168)<span class=\"fc1\"> </span>Le <span class=\"_ _d\"> </span><span class=\"ls0 wsac\">Attivit\u00e0 fiscali differite<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ls1c ws2f\">vengono</span> <span class=\"_ _43\"> </span>rilevate <span class=\"_ _d\"> </span><span class=\"lse wsa8\">con un <span class=\"_ _5f\"></span>criterio p<span class=\"_ _5f\"></span>rudenziale<span class=\"_ _5f\"></span> quando <span class=\"_ _5f\"></span>ne sia valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ato<span class=\"_ _3\"></span> </span></span></span>ragionevole e probabile il loro recupero a mezzo dei fut<span class=\"_ _1\"></span>uri imponibili; esse possono derivare<span class=\"_ _1\"></span> da<span class=\"ls0 ws0\">ll<span class=\"_ _1ec\"> </span></span>differenze temporanee tra il valore delle attivit\u00e0 e passivit\u00e0 riflessi nel bilancio <span class=\"ls19 wsc8\">rispetto al</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">valor<span class=\"_ _1ec\"> </span></span></span>delle stesse <span class=\"_ _1\"></span>ai fini fiscali <span class=\"_ _1\"></span><span class=\"ls19 ws2d\">cos\u00ec come <span class=\"_ _1\"></span>dalle</span><span class=\"ws0\"> </span>perdite fiscali riportabili<span class=\"ws0\"> <span class=\"ws16\">agli eserc<span class=\"_ _1\"></span>izi successivi<span class=\"ls11 ws23\">. <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>L<span class=\"lse ws56\">a voce Atti<span class=\"_ _5f\"></span>vit\u00e0 fisca<span class=\"_ _5f\"></span>li differite<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>al 31 dic<span class=\"_ _5f\"></span>embre<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22<span class=\"ls10 ws5e\">, pari ad eur<span class=\"_ _1\"></span>o</span> <span class=\"_ _40\"></span></span>8.323 <span class=\"_ _37\"></span><span class=\"ls0 ws0\">migliaia <span class=\"_ _40\"></span>\u00e8 <span class=\"_ _40\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _40\"></span><span class=\"ws47\">sia i<span class=\"_ _1ec\"> </span></span></span></span></span>relazione alla valorizzazione delle perdite <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>iscali pr<span class=\"ls11 ws23\">egress<span class=\"_ _5f\"></span>e <span class=\"ls0 ws0\">d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">so<span class=\"_ _1\"></span>ciet\u00e0 italiane<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">ed<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 ws23\">estere, <span class=\"_ _9\"></span><span class=\"ls23 ws9e\">c<span class=\"_ _1\"></span>he de<span class=\"_ _1\"></span>lle<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>differe<span class=\"_ _5f\"></span>nze temporal<span class=\"_ _3\"></span>i <span class=\"ls0 ws7d\">di imponibilit\u00e0/deducibilit\u00e0 di costi e ricavi secondo le rispettive normativ<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7d\">e<span class=\"_ _1ec\"> </span></span>fiscali, quali ad esempio <span class=\"ws0\">gli <span class=\"_ _d\"> </span><span class=\"ls10 ws76\">accant<span class=\"_ _1\"></span>onamenti a</span>i <span class=\"_ _d\"> </span><span class=\"ls19 ws2b\">fon<span class=\"_ _1\"></span>d</span>i <span class=\"_ _43\"> </span></span>r<span class=\"_ _1\"></span>ischi e <span class=\"ws6c\">svalutazione crediti<span class=\"ls11 ws23\">, <span class=\"_ _d\"> </span><span class=\"ls1c ws2f\">nonch\u00e9</span></span><span class=\"ws0\"> <span class=\"_ _d\"> </span>all<span class=\"_ _1ec\"> </span></span></span>scritture di transizione ai p<span class=\"_ _3\"></span>rincipi <span class=\"lsf ws12a\">IFRS, qual<span class=\"_ _1\"></span>i ad esempio l<span class=\"_ _1\"></span>a determi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e del<span class=\"ls10 ws116\">la passivi<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _1ec\"> </span></span></span>benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"ls19 ws22\">secondo la metodol<span class=\"ls10 ws4d\">ogia at<span class=\"_ _1\"></span>tuariale<span class=\"ls11 ws23\">. </span></span></span> </span>Per quanto concerne la composizione <span class=\"ls0 ws8f\">e la movimentazione <span class=\"ls10 wsb3\">di tale voce s<span class=\"_ _1\"></span>i rimanda a <span class=\"ws16\">quanto<span class=\"_ _1ec\"> </span></span></span></span>riportato nella <span class=\"ls16 ws1d\">tabe<span class=\"_ _3\"></span>lla s<span class=\"_ _5f\"></span>ottosta<span class=\"_ _3\"></span>nte e<span class=\"_ _3\"></span> nel<span class=\"_ _3\"></span>la <span class=\"ls2b ws2c\">Nota<span class=\"_ _1\"></span> 2<span class=\"ls0 ws0\">9 <span class=\"ls19 ws2b\">\u201cI<span class=\"_ _1\"></span>mposte</span> </span></span><span class=\"lsf\">sul r<span class=\"_ _1\"></span>eddit<span class=\"_ _1\"></span>o<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _b5\"> </span>31.12.2022 <span class=\"_ _18\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> <span class=\"_ _125\"> </span><span class=\"fc0 lse ws14\">5.397 </span> <span class=\"_ _126\"> </span><span class=\"fc0 lse ws14\">5.020 </span> </span>Effetto Piani benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">567 </span> <span class=\"_ _127\"> </span><span class=\"fc0 lse ws14\">829 </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> </span>571 <span class=\"fc1 ls0 ws0\"> </span>598 <span class=\"fc1 ls0 ws0\"> </span>Svalut<span class=\"_ _1\"></span>azioni ed accan<span class=\"_ _1\"></span>tonamenti<span class=\"ls0 ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">1.005 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">993 </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _128\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"fc0 ws14\">58 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Vari minori<span class=\"ws0\"> </span>635 <span class=\"fc1 ls0 ws0\"> </span>994 <span class=\"fc1 ls0 ws0\"> </span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>NOTA 7.<span class=\"ls0 ws0\"> <span class=\"ls7 ws11\">Rimanenze</span> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _d5\"> </span>Variazione<span class=\"_ _1ec\"> </span>Materie prime e di consumo<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">12.696 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">11.116 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">1.580 </span> </span>Attivit\u00e0 biologiche<span class=\"ws0\"> </span>54 <span class=\"fc1 ls0 ws0\"> </span>130 <span class=\"fc1 ls0 ws0\"> </span>(76)<span class=\"fc1 ls0 ws0\"> </span>Prodot<span class=\"_ _1\"></span>ti fini<span class=\"_ _1\"></span>ti e merc<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span><span class=\"fc0 lse ws14\">34.608<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>32.087 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>2.521 <span class=\"fc1 ls0 ws0\"> </span></span></span>Rimanen<span class=\"_ _5f\"></span>ze<span class=\"ls0 ws0\"> </span>47.357 <span class=\"fc1\"> </span>43.333 <span class=\"fc1\"> </span>4.024 <span class=\"fc1\"> </span>Le rimanenze <span class=\"_ _3\"></span>di materie p<span class=\"_ _5f\"></span>rime e di consumo<span class=\"_ _3\"></span> sono rapp<span class=\"_ _3\"></span>resentate <span class=\"ls0 ws87\">essenzialmente d<span class=\"_ _5f\"></span>ai mater<span class=\"_ _1\"></span>iali di<span class=\"_ _1ec\"> </span></span>imballo utilizzati<span class=\"ws0\"> <span class=\"_ _d\"> </span>da</span>lle societ\u00e0 distributrici<span class=\"ws0\"> <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>d</span>ai carburanti, lubrificanti e pezzi di <span class=\"_ _5f\"></span>ricambio delle<span class=\"_ _1ec\"> </span>societ\u00e0 di trasport<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  <span class=\"lsf ws1cd\">e so<span class=\"_ _1\"></span>no valut<span class=\"_ _1\"></span>ate al FIFO<span class=\"ls11 ws23\">. <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">Le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span><span class=\"wsde\">biologiche sono riferite alla</span>  </span><span class=\"ws2b\">socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1ec\"> </span></span>Productores A<span class=\"_ _5f\"></span>gu<span class=\"_ _1\"></span>acate Ja<span class=\"_ _5f\"></span>lisco S.A.C.V. <span class=\"_ _3\"></span><span class=\"ls10 wsa6\">relativame<span class=\"_ _1\"></span>nte alla frutta an<span class=\"_ _1\"></span>cora in fase di matu<span class=\"_ _1\"></span>razione su<span class=\"_ _1\"></span>lla<span class=\"_ _1ec\"> </span></span>pianta <span class=\"_ _43\"> </span><span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls16 ws73\">risp<span class=\"_ _3\"></span>etti<span class=\"_ _5f\"></span>vamente<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">euro <span class=\"_ _43\"></span><span class=\"lse ws14\">54<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _43\"></span><span class=\"ls2b ws120\">ed eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">130</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span></span><span class=\"ws67\">al <span class=\"_ _3\"></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span>e<span class=\"_ _1\"></span><span class=\"ls18 ws99\">d al 3<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"ls17 ws3\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls19 ws2b\"><span class=\"lse ws14\"><span class=\"ws67\"><span class=\"ls0 ws0\"><span class=\"ls18 ws99\"><span class=\"_ _1\"></span>1<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2</span>1<span class=\"ls11 ws23\">, <span class=\"lse\">raccol<span class=\"_ _5f\"></span>ta e vendu<span class=\"_ _5f\"></span>ta nei mesi s<span class=\"_ _5f\"></span>uccessivi.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icem<span class=\"_ _5f\"></span>bre<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ws24\">il valore delle <span class=\"ls1c ws2f\">rimanenze</span></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">aumenta</span> <span class=\"_ _40\"></span><span class=\"ws75\">rispetto all\u2019esercizio precedente di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span>4.0<span class=\"ls0 ws0\">24 <span class=\"_ _37\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls23 ws27\">l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>o <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">p<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>cip<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">alla m<span class=\"ls25 ws4d\">aggior</span></span> <span class=\"_ _37\"></span><span class=\"ws24\">valorizzazione delle rimanenze finali di bunke<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws24\">r</span> </span>s<span class=\"ws68\">ulle navi</span> <span class=\"_ _3f\"> </span><span class=\"lsf wsdf\">deter<span class=\"_ _1\"></span>minato dal<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span><span class=\"ls25 ws4d\">maggior</span> <span class=\"_ _d\"> </span><span class=\"ls23 wscc\">prez<span class=\"_ _1\"></span>zo u<span class=\"_ _1\"></span>nit<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span> to<span class=\"_ _1\"></span>nnel<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>a d<span class=\"ls11 ws23\">el</span></span> <span class=\"_ _3f\"> </span><span class=\"ls23 ws27\">bun<span class=\"_ _1\"></span>ker<span class=\"_ _1\"></span></span><span class=\"ws68\">, all\u2019interno dell<span class=\"_ _1ec\"> </span></span><span class=\"ws68\">e<span class=\"_ _1ec\"> </span></span>mater<span class=\"_ _1\"></span>ie pr<span class=\"_ _1\"></span>ime e di con<span class=\"_ _1\"></span>sumo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">per euro<span class=\"_ _3\"></span> 717 mi<span class=\"_ _5f\"></span>gliaia<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws53\">e d</span><span class=\"ws47\">ei maggiori stock</span> <span class=\"_ _40\"></span><span class=\"ws75\">puntuali a f<span class=\"_ _1\"></span>in<span class=\"ls1c ws1b5\">e anno d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span>frutt<span class=\"_ _1\"></span>a a magazzin<span class=\"_ _1\"></span><span class=\"ls0 ws0\">o <span class=\"_ _5f\"></span><span class=\"ws28\">anche<span class=\"_ _1\"></span> per effetto degli aumentati valori dei prezzi unitari per via dell\u2019inflazione<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>NOTA 8. Crediti commerciali<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> Crediti verso c<span class=\"_ _1\"></span>lienti<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0 lse ws14\">130.09<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _de\"> </span></span>123.96<span class=\"_ _5f\"></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _de\"> </span></span>6.126 <span class=\"fc1 ls0 ws0\"> </span></span></span>Crediti verso soc<span class=\"_ _1\"></span>iet\u00e0 del <span class=\"ls17 ws1f\">Gruppo non<span class=\"_ _1ec\"> </span></span>consolidate integralmente<span class=\"ws0\"> </span>439 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.098 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>(659)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Crediti verso <span class=\"_ _1\"></span>parti correlate<span class=\"ws0\"> </span>218 <span class=\"fc1 ls0 ws0\"> </span>413 <span class=\"fc1 ls0 ws0\"> </span>(194)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Fondo svalut<span class=\"_ _1\"></span>azione credit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _12b\"> </span><span class=\"fc0 lse ws14\">(11.64<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _12c\"> </span></span>(11.80<span class=\"_ _5f\"></span>3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _12c\"> </span></span>158 <span class=\"fc1 ls0 ws0\"> </span></span></span>Crediti commerciali<span class=\"_ _1ec\"> </span>119.107 <span class=\"fc1\"> </span>113.677 <span class=\"fc1\"> </span>5.430 <span class=\"fc1\"> </span>Tutti i crediti commerciali so<span class=\"_ _5f\"></span>no esig<span class=\"_ _1\"></span>ibili entro l\u2019<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>sercizio successivo e de<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivano da norm<span class=\"_ _3\"></span>ali condizioni<span class=\"_ _1ec\"> </span>di vendita. Si segnala come i c<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>editi siano esposti al netto d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>i fondi svalutazione stanziati nel corso<span class=\"_ _5f\"></span> degli anni a copertura dei<span class=\"_ _5f\"></span> credit<span class=\"_ _1\"></span>i in s<span class=\"_ _3\"></span>offerenza o di d<span class=\"_ _5f\"></span>ubbia esig<span class=\"_ _1\"></span>ibilit\u00e0 an<span class=\"_ _3\"></span>cora iscritti in bila<span class=\"ls23 ws27\">ncio<span class=\"_ _1ec\"> </span></span>nell\u2019attesa della conclusione delle relative proc<span class=\"_ _3\"></span>edure concorsuali o dei tentativi di r<span class=\"_ _3\"></span>ecupero<span class=\"ws0\"> </span>stragiudiziali. <span class=\"ws1e\">Non esistono crediti scadenti oltre i cinque esercizi. Si ritiene che il fondo svalutazione<span class=\"_ _1ec\"> </span></span>crediti<span class=\"_ _5f\"></span> sia congruo<span class=\"_ _5f\"></span> a far fro<span class=\"_ _5f\"></span>nte al <span class=\"ls0 ws16\">rischio di potenziali inesigibilit\u00e0 sui crediti scaduti.<span class=\"ws0\"> </span></span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"ws16\">la posta \u201cCrediti</span> </span><span class=\"ws14\">comm<span class=\"_ _5f\"></span>erciali<span class=\"ls1c ws61\">\u201d pre<span class=\"_ _5f\"></span>senta un <span class=\"ls0 ws0\">in<span class=\"ls23 ws2e\">cre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o di<span class=\"_ _1\"></span> euro<span class=\"_ _1\"></span> <span class=\"lse ws14\">5.430</span></span> migliaia<span class=\"_ _5f\"></span> </span></span></span>legat<span class=\"_ _1\"></span>o all<span class=\"ls16 ws42\">\u2019i<span class=\"_ _3\"></span>ncreme<span class=\"_ _3\"></span>nto d<span class=\"_ _5f\"></span>ei fa<span class=\"_ _5f\"></span>tturati<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws23\">ed</span> <span class=\"_ _d\"> </span>a<span class=\"ws68\">lla diversa dinamica dei</span> <span class=\"_ _d\"> </span><span class=\"ws68\">volumi degli incassi nei <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>iorni<span class=\"_ _1ec\"> </span></span></span></span>immedi<span class=\"_ _3\"></span>atamente preced<span class=\"_ _3\"></span>enti e s<span class=\"_ _3\"></span>uccessivi al <span class=\"_ _5f\"></span>31 dicembre.<span class=\"ls0 ws16\">  <span class=\"ws0\"> </span></span>Il saldo dei crediti verso societ\u00e0 del Gruppo <span class=\"ls11 wse1\">colle<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ate e co<span class=\"_ _3\"></span>rrelate <span class=\"lse ws77\">si <span class=\"_ _5f\"></span>riferisce<span class=\"_ _5f\"></span> principal<span class=\"_ _5f\"></span>mente a<span class=\"_ _1ec\"> </span></span></span>normali crediti di fornitura<span class=\"ws0\"> </span>e per l\u2019analisi delle posizioni si <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ima<span class=\"ls10 ws20\">nda alla </span><span class=\"ws0\">N<span class=\"ls19 ws2b\">ota</span> 34 </span>sulle parti correlate.<span class=\"ws0\"> </span>Di seguito si riporta la movim<span class=\"_ _3\"></span>entazione del fondo svalutazione crediti<span class=\"ls0 ws0\"> <span class=\"ls17 ws106\">c<span class=\"_ _1\"></span>he il Gruppo predispone in<span class=\"_ _1ec\"> </span></span></span>un\u2019ottica realistica basata sull\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disciplinato dall\u2019<span class=\"_ _3\"></span>IFRS<span class=\"_ _1ec\"> </span>9 \u201c<span class=\"ff8 ls11 ws118\">expected lo<span class=\"_ _5f\"></span>sses<span class=\"ff1\">\u201d e che risulta, inolt<span class=\"_ _3\"></span>re, comprensi<span class=\"_ _3\"></span>va di una quota<span class=\"_ _3\"></span> di euro <span class=\"ls18 ws21\">50 <span class=\"ls10 ws100\">migliaia a fronte<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span></span></span>pi\u00f9 generico rischio di mancato incasso di tutte le attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie esposte in bilancio<span class=\"ls10 ws20\">. Alla data<span class=\"_ _1ec\"> </span></span>del bilancio rimangono iscritti eu<span class=\"_ _1\"></span>ro<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">11<span class=\"_ _1\"></span>,6<span class=\"ls0 ws0\"> <span class=\"ws28\">m<span class=\"_ _3\"></span>ilioni, di<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws28\">c<span class=\"_ _1\"></span>ui la p<span class=\"_ _3\"></span>arte pi\u00f9 significativa, quasi <span class=\"_ _3\"></span>euro <span class=\"ls23 ws27\">8,4</span><span class=\"ws0\"> milioni,<span class=\"_ _5f\"></span> </span></span></span></span></span></span></span>posta in capo alle socie<span class=\"_ _1\"></span>t\u00e0 portoghese, greca e spag<span class=\"_ _1\"></span>nola<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws60\">a fronte di cred<span class=\"_ _3\"></span>iti scad<span class=\"_ _5f\"></span>uti <span class=\"ls11 ws23\">e <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">pressoch\u00e9<span class=\"ls0 ws0\"> </span></span></span></span></span>inte<span class=\"_ _3\"></span>rame<span class=\"_ _5f\"></span>nte svalu<span class=\"_ _5f\"></span>tati <span class=\"ls0 ws16\">nella fascia oltre <span class=\"ls1c ws2f\">l\u2019anno<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _12d\"> </span>Fondo svalutazione crediti<span class=\"_ _1ec\"> </span>Saldo al 31.12.2021<span class=\"fc1\"> </span>(11.803)<span class=\"fc1\"> </span>Movimenti del periodo:<span class=\"fc1 ws0\"> <span class=\"_ _12e\"> </span><span class=\"ff1 fc0\"> <span class=\"fc1\"> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"fc1 ls0 ws0\"> <span class=\"_ _12f\"> </span></span><span class=\"lse ws14\">(572)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Utilizzo/rilascio <span class=\"fc1\"> <span class=\"_ _105\"> </span></span><span class=\"lse ws14\">682 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Altro<span class=\"_ _1ec\"> </span>48<span class=\"_ _1ec\"> </span>Saldo al 31.12.2022<span class=\"fc1\"> <span class=\"_ _54\"> </span></span>(11.644)<span class=\"_ _1ec\"> </span><span class=\"fc1\"> </span>Di seguito la suddivisione dei crediti per area geografica: <span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> Italia <span class=\"_ _51\"> </span><span class=\"fc0 lse ws14\">57.832<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span></span>56.635<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span></span>1.197 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Paesi CEE<span class=\"ls0 ws0\"> <span class=\"_ _130\"> </span><span class=\"fc0 lse ws14\">58.174<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>50.524 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>7.650 <span class=\"fc1 ls0 ws0\"> </span></span></span>Paesi Extr<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\">-</span><span class=\"ws16\">CEE<span class=\"ls0 ws0\"> <span class=\"_ _131\"> </span><span class=\"fc0 lse ws14\">3.101 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">6.517 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>3.41<span class=\"_ _1\"></span>7)</span> </span></span>Crediti commerciali <span class=\"_ _65\"> </span><span class=\"fc0\">119.107 </span> <span class=\"_ _de\"> </span><span class=\"fc0\">113.677 </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">5.430 </span> N<span class=\"ls28\">OTA<span class=\"_ _1\"></span> 9. <span class=\"lsc wse\">A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span></span></span> <span class=\"ls4 ws5\">fiscal<span class=\"_ _3\"></span>i<span class=\"ls0 ws0\"> </span></span>Al 31<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf ws1f\">dic<span class=\"_ _1\"></span>embre <span class=\"_ _43\"></span><span class=\"lse ws14\">20</span></span>22 <span class=\"_ _40\"></span><span class=\"ws7d\">le attivit\u00e0 fiscali</span> <span class=\"_ _40\"></span><span class=\"ls19 wsc8\">hanno complessivamente<span class=\"_ _1\"></span> segnato un <span class=\"ls1c ws2f\">incre<span class=\"_ _5f\"></span>mento<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span> <span class=\"_ _40\"></span><span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 wsc8\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"> </span></span></span></span>5.674<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls19 ws97\">legato al diverso credito <span class=\"ls24 ws41\">I<span class=\"_ _1\"></span>VA</span></span> <span class=\"_ _37\"></span></span><span class=\"ws98\">per euro </span>4.<span class=\"_ _5f\"></span>283<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls11 ws23\">e <span class=\"_ _37\"></span><span class=\"lsf ws96\">da un mag<span class=\"_ _1\"></span>gior c<span class=\"_ _1\"></span>redito<span class=\"_ _1\"></span> pe<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"lsf ws96\">r<span class=\"_ _1ec\"> </span></span></span></span>imposte sul reddito di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">1.392<span class=\"ls0 ws0\"> migliaia. </span></span>NOTA 10. <span class=\"ws8\">Altri c<span class=\"ls1e ws15a\">red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls9 wsf\">ed al<span class=\"_ _5f\"></span>tre at<span class=\"_ _3\"></span>tivit<span class=\"_ _3\"></span>\u00e0 cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span> </span></span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">V<span class=\"_ _1\"></span>ariazione</span> Acconti a fo<span class=\"_ _3\"></span>rnito<span class=\"_ _3\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _132\"> </span></span><span class=\"fc0 ws14\">5.635 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">4.391 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">1.244 </span><span class=\"ls0 ws0\"> </span>Altri crediti<span class=\"ws0\"> <span class=\"_ _133\"> </span><span class=\"fc0 lse ws14\">5.085 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">5.527 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(442)</span> </span>Ratei <span class=\"_ _3\"></span>e ris<span class=\"_ _3\"></span>conti a<span class=\"_ _5f\"></span>ttivi<span class=\"ls0 ws0\"> <span class=\"_ _134\"> </span></span><span class=\"fc0 ws14\">3.219 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">2.888 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">332 </span><span class=\"ls0 ws0\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _135\"> </span></span><span class=\"fc0 ws14\">217 </span><span class=\"ls0 ws0\"> <span class=\"_ _18\"> </span></span><span class=\"fc0 ws14\">1.377 </span><span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 ls18 ws21\">(1.16<span class=\"_ _1\"></span>0)</span> </span>Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _75\"> </span><span class=\"fc0\">14.156 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">14.182 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(26)</span> Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _3\"></span><span class=\"ls19 ws3f\">la posta registra nel complesso un <span class=\"lsf ws1f\">de<span class=\"ls11 ws23\">cremento <span class=\"_ _5f\"></span><span class=\"ls2c ws78\">d<span class=\"_ _1\"></span>i eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span>6 <span class=\"_ _5f\"></span><span class=\"ws28\">migliaia dovuto<span class=\"ws0\"> <span class=\"ls10 ws16\">alla<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>riduzione d<span class=\"ws0\">e<span class=\"ws16\">lla voce</span> <span class=\"lse wsd9\">Attivit\u00e0<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>e correnti p<span class=\"_ _5f\"></span>er euro <span class=\"ws14\">1.<span class=\"_ _3\"></span>160<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia per effetto</span> <span class=\"_ _1\"></span>dell\u2019iscrizione <span class=\"ls1b ws2e\">al<span class=\"_ _1ec\"> </span></span></span></span></span></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 2021<span class=\"ls0 ws0\"> <span class=\"lsf wsd0\">dei mark<span class=\"_ _1\"></span></span>-<span class=\"ls16 ws73\">to</span>-<span class=\"ls3d ws102\">m<span class=\"_ _5f\"></span>arket positi<span class=\"_ _5f\"></span>vi sul bunk<span class=\"_ _5f\"></span>er per e<span class=\"_ _5f\"></span>uro <span class=\"ls18 ws21\">504<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia e sui t<span class=\"_ _3\"></span>assi di cambio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per euro <span class=\"_ _3\"></span><span class=\"lse ws14\">852<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia</span><span class=\"wsa8\">, mentre<span class=\"_ _5f\"></span> al 31 dicem<span class=\"_ _5f\"></span>bre 2022<span class=\"_ _3\"></span> il <span class=\"lsf ws1f\">mark<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ls19 ws10c\">market sui tassi di cambio risulta<span class=\"_ _1ec\"> </span></span></span></span></span></span>negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario deriva<span class=\"_ _3\"></span>to sul bunker si<span class=\"_ _1ec\"> </span>\u00e8 concluso<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> 2022, rim<span class=\"_ _5f\"></span>anendo iscri<span class=\"_ _5f\"></span>tto sola<span class=\"_ _3\"></span>mente un c<span class=\"_ _5f\"></span>redito fina<span class=\"_ _3\"></span>nzia<span class=\"_ _5f\"></span>rio incassa<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o i<span class=\"_ _1ec\"> </span>primi giorn<span class=\"ws28\">i di g<span class=\"_ _1\"></span>ennaio</span>. A tale variazione si aggiunge<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">il decremento<span class=\"ws0\"> </span>della voce<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws78\">Altri cred<span class=\"_ _5f\"></span>iti per e<span class=\"_ _3\"></span>uro<span class=\"_ _1ec\"> </span></span></span></span></span>442 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">parzialmen<span class=\"_ _1\"></span>te compens<span class=\"_ _1\"></span>ata dall<span class=\"lse ws56\">\u2019incremen<span class=\"_ _5f\"></span>to della voce<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls0 ws0\">A</span><span class=\"ws9c\">cconti<span class=\"_ _5f\"></span> a fornito<span class=\"_ _5f\"></span>ri per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span></span>1.2<span class=\"ls0 ws0\">44 migliaia <span class=\"ws16\">e della voce</span> <span class=\"ls10 ws16\">Ratei</span> </span><span class=\"lse\">e risco<span class=\"_ _5f\"></span>nti attivi<span class=\"ls0 ws0\"> <span class=\"ls23 ws2e\">per euro </span></span><span class=\"ws14\">332<span class=\"ls0 ws0\"> migli<span class=\"ls10 ws16\">aia</span>. </span></span></span>Come gi\u00e0 segnalato nelle p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ecedenti relazioni a pa<span class=\"_ _3\"></span>rtire dal bilancio<span class=\"ws0\"> <span class=\"ls18 ws23\">2017, il <span class=\"ls19 ws2b\">saldo <span class=\"ls10 ws4d\">della posta \u201c<span class=\"ls1b ws2e\">Al<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span>crediti\u201d <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">non <span class=\"_ _1\"></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">influenzato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">dal<span class=\"_ _3\"></span>la presenza d<span class=\"_ _3\"></span>i un c<span class=\"_ _5f\"></span>redito verso la p<span class=\"_ _3\"></span>arte corr<span class=\"_ _5f\"></span>elata Argentina<span class=\"_ _5f\"></span> S.r.l. per<span class=\"_ _1ec\"> </span></span></span></span>euro 8.00<span class=\"_ _1\"></span>0 migliaia in qu<span class=\"_ _1\"></span>anto integral<span class=\"_ _1\"></span>mente svalut<span class=\"_ _1\"></span>ato (Nota <span class=\"ls0 ws0\">34<span class=\"ls1c ws2f\">).</span> </span>La posta \u201cRatei e risconti att<span class=\"_ _1\"></span>ivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta<span class=\"_ _1ec\"> </span>allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative,<span class=\"_ _1ec\"> </span>locazioni, interessi.<span class=\"_ _1ec\"> </span> <span class=\"ws0\"> </span>NOTA 11. Disponibilit\u00e0 <span class=\"ls1d ws11d\">li<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>e e me<span class=\"_ _1\"></span>zzi e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>ti<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> Disponibilit\u00e0 liquide e <span class=\"ws13\">mezzi equivalent<span class=\"_ _1\"></span>i</span> 68.830 <span class=\"fc1\"> </span>55.043 <span class=\"fc1\"> </span>13.786<span class=\"_ _1ec\"> </span> <span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">V<span class=\"_ _1\"></span>ariazione</span> Per imposte sul valore aggiunto<span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0 lse ws14\">12.569<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>8.286 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>4.283 <span class=\"fc1 ls0 ws0\"> </span></span></span>Per impo<span class=\"_ _1\"></span>ste su<span class=\"_ _1\"></span>l reddit<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _137\"> </span><span class=\"fc0 lse ws14\">4.360 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">2.968 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.392 </span> </span>Attivit\u00e0 fiscali<span class=\"_ _1ec\"> </span>16.929 <span class=\"fc1\"> </span>11.254 <span class=\"fc1\"> </span>5.674 <span class=\"fc1\"> </span>Il saldo riflette i saldi attivi di con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o corrente delle societ\u00e0 del Gruppo.<span class=\"ws0\"> <span class=\"ls10 wsc4\">L<span class=\"_ _1\"></span>a variazione della v<span class=\"_ _1\"></span>oce<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> \u00e8<span class=\"_ _1ec\"> </span></span></span>analitica<span class=\"ws1e\">mente analizzabile nel</span> <span class=\"_ _1\"></span><span class=\"ws16\">rendiconto finanziario.</span> NOTA 12<span class=\"lsa wsd\">. Patrimonio netto<span class=\"ls0 ws0\"> </span></span><span class=\"ws8\">a<span class=\"_ _5f\"></span>ttribuib<span class=\"_ _1\"></span>ile ai soci <span class=\"_ _5f\"></span>d<span class=\"_ _1\"></span>ella controllante<span class=\"ls0 ws0\"> </span></span>Il capitale sociale al 31 dicembre<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">20</span>22<span class=\"ls11 ws63\">, interamente <span class=\"_ _3\"></span><span class=\"ls19 ws2b\">versato, <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">r<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ult<span class=\"_ _1\"></span>a <span class=\"_ _43\"> </span></span><span class=\"ws113\">composto da <span class=\"lse ws67\">n. 17.682.<span class=\"_ _5f\"></span>500<span class=\"ls0 ws0\"> </span></span></span></span></span></span>azioni prive del v<span class=\"_ _1\"></span>alore n<span class=\"ws0\">ominale <span class=\"ls18 ws27\">per u<span class=\"_ _1\"></span>n valore<span class=\"_ _1\"></span> di</span> <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"lse ws14\">69.1<span class=\"_ _3\"></span>63.340<span class=\"_ _3\"></span><span class=\"ls19 ws22\">; non sussistono azioni privilegiate.<span class=\"_ _1ec\"> </span></span></span></span></span>I possessori di <span class=\"ls0 ws16\">azioni ordinarie hanno il<span class=\"_ _3\"></span> diritto di ricevere i<span class=\"_ _5f\"></span> dividendi di volta in volta deliberati e,<span class=\"_ _3\"></span> per<span class=\"_ _1ec\"> </span></span>ciascuna azione possedut<span class=\"_ _1\"></span>a, godono di un voto da esprimere nelle assemblee della Societ\u00e0.<span class=\"ls0 ws0\"> </span>La vari<span class=\"_ _1\"></span>azione de<span class=\"ls2a ws20\">l p<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>r<span class=\"lsf ws1d\">imon<span class=\"_ _1\"></span>io netto<span class=\"_ _1\"></span> al 31 dicemb<span class=\"_ _1\"></span>re 20<span class=\"ls0 ws0\">22 </span>rispett<span class=\"_ _1\"></span>o al 31 dicemb<span class=\"_ _1\"></span>re <span class=\"ws1f\">preceden<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> riflette<span class=\"_ _1ec\"> </span></span></span></span></span>essenzialmente l\u2019iscrizione del risultato conseguito nell\u2019esercizio pi\u00f9 che proporzion<span class=\"_ _1\"></span>ale rispetto alla<span class=\"_ _1ec\"> </span>diminuzione per effetto del dividendo pagato e dell\u2019acquisto di azioni proprie.<span class=\"_ _5f\"></span><span class=\"ws0\"> </span>Al 31 dic<span class=\"_ _5f\"></span>embre 202<span class=\"ls0 ws0\">2 <span class=\"_ _37\"></span><span class=\"ls11 ws51\">Ors<span class=\"_ _3\"></span>ero detiene n<span class=\"_ _5f\"></span>. <span class=\"ls18 ws21\">4<span class=\"_ _1\"></span>77<span class=\"lse ws71\">.514 azioni<span class=\"_ _5f\"></span> proprie p<span class=\"_ _3\"></span>ari al<span class=\"_ _3\"></span><span class=\"ls21 ws22\">l\u2019 <span class=\"_ _37\"></span><span class=\"ls0 ws0\">2<span class=\"ls11 ws23\">,7</span>0<span class=\"ws52\">% del capitale sociale,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>per un<span class=\"_ _3\"></span> cont<span class=\"_ _5f\"></span>rovalore d<span class=\"_ _5f\"></span>i euro <span class=\"ls0 ws0\">4.<span class=\"ls18 ws21\">788</span> <span class=\"_ _37\"></span><span class=\"ws75\">mig<span class=\"_ _1\"></span>liaia, esposto in d<span class=\"_ _5f\"></span>ir<span class=\"_ _1\"></span>etta riduzione del patrimonio ne<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>to. Nel<span class=\"ws0\"> </span></span></span>corso del 202<span class=\"ls0 ws0\">2 <span class=\"_ _43\"> </span></span>la Capogruppo ha acquistat<span class=\"_ _1\"></span>o complessive 1<span class=\"lse ws14\">75<span class=\"wscf\">.<span class=\"_ _5f\"></span>000 azioni p<span class=\"_ _3\"></span>rop<span class=\"_ _3\"></span>rie<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls27 ws1ce\">ad un prezzo<span class=\"_ _1ec\"> </span></span></span></span></span>medio di e<span class=\"_ _1\"></span>uro <span class=\"ls0 ws0\">12,<span class=\"ls18 ws21\">66<span class=\"_ _1\"></span></span> <span class=\"lse ws23\">ad azi<span class=\"_ _5f\"></span>one ed un con<span class=\"_ _5f\"></span>trovalore d<span class=\"_ _5f\"></span>i euro <span class=\"ls0 ws0\">2.<span class=\"ls18 ws21\">215</span> migliaia</span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span></span></span>Si preci<span class=\"_ _5f\"></span>sa, infine,<span class=\"_ _3\"></span> com<span class=\"_ _5f\"></span>e al 31 dicem<span class=\"_ _5f\"></span>bre 202<span class=\"_ _3\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _3b\"> </span><span class=\"ls11 ws110\">il Grupp<span class=\"_ _3\"></span>o non detenga<span class=\"_ _3\"></span> n\u00e9 direttamen<span class=\"_ _5f\"></span>te n\u00e9<span class=\"_ _1ec\"> </span></span></span>indirettamente azioni di societ\u00e0 controllanti e che nel corso dell\u2019esercizio non h<span class=\"ls23 wsfd\">a acq<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>sit<span class=\"_ _1\"></span>o n\u00e9<span class=\"_ _1ec\"> </span></span>alienato azioni di societ\u00e0 controllanti.    <span class=\"ws0\"> </span>Si segnala che l\u2019ammontare del capitale sociale al 31 dicembre 202<span class=\"ws0\">1<span class=\"ls19 ws9b\">,<span class=\"_ _1\"></span> in conformit\u00e0 con quanto<span class=\"_ _1ec\"> </span></span></span>indicato nello IAS 32 sia da <span class=\"_ _1\"></span>considerarsi al netto di azioni proprie per euro <span class=\"lse ws14\">2.572</span><span class=\"ws0\"> </span>migliaia e dei cos<span class=\"ws0\">ti<span class=\"_ _1ec\"> </span></span>acquis<span class=\"_ _3\"></span>to par<span class=\"_ _5f\"></span>tecipazio<span class=\"_ _5f\"></span>ni per euro<span class=\"_ _5f\"></span> 153 mi<span class=\"_ _3\"></span>gliaia<span class=\"_ _5f\"></span>, mentre a<span class=\"_ _5f\"></span>l 31 dicem<span class=\"_ _5f\"></span>bre 202<span class=\"ls0 ws0\">2 <span class=\"_ _5f\"></span><span class=\"ws28\">al netto di a<span class=\"_ _3\"></span>zioni proprie<span class=\"_ _1ec\"> </span></span></span>per euro <span class=\"ls0\">4.<span class=\"ls18 ws21\">788</span> <span class=\"ws16\">migliaia e costi acquisto partecipazioni per euro 153 migliaia.</span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"_ _5f\"></span><span class=\"ws0\"> </span></span></span>La riserva sovrappr<span class=\"_ _1\"></span>ezzo azioni<span class=\"ls0 ws0\"> <span class=\"ls10 ws4d\">\u00e8 pari ad eur<span class=\"_ _1\"></span>o </span>7<span class=\"lse ws14\">7.43<span class=\"_ _5f\"></span>8<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia al 31 dicembre 20</span>22</span><span class=\"ws59\">, men<span class=\"_ _3\"></span>tre la<span class=\"_ _3\"></span> rise<span class=\"_ _3\"></span>rva<span class=\"_ _1ec\"> </span></span></span></span>legale \u00e8 <span class=\"lse ws23\">pari ad<span class=\"_ _5f\"></span> euro<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">997</span> <span class=\"_ _1\"></span>migliaia.<span class=\"_ _1ec\"> </span></span></span>La riser<span class=\"_ _5f\"></span>va<span class=\"ls0 ws0\">  <span class=\"ws74\">per differenze di cambio alla</span>  </span>conve<span class=\"_ _5f\"></span>rsione com<span class=\"_ _5f\"></span>prende tu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>te le d<span class=\"_ _5f\"></span>iffere<span class=\"_ _3\"></span>nze ca<span class=\"_ _5f\"></span>mbio<span class=\"_ _1ec\"> </span>derivanti dalla conversione dei bilanci delle gestioni estere<span class=\"ls10 ws62\">; la variazione<span class=\"_ _1\"></span> de<span class=\"ls19 ws93\">ll\u2019esercizio ammonta<span class=\"_ _1ec\"> </span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">65<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">migliaia il cui riscontro, unitamente ai differenziali dei mark</span>-<span class=\"ls16 ws73\">to</span>-</span><span class=\"ws80\">m<span class=\"_ _3\"></span>arket d<span class=\"_ _5f\"></span>erivati, viene<span class=\"_ _3\"></span> </span></span>esposto n<span class=\"_ _1\"></span>ell\u2019importo totale<span class=\"_ _1\"></span> di euro <span class=\"_ _1\"></span><span class=\"ls18 ws21\">396<span class=\"ls0 ws0\"> </span></span><span class=\"ws22\">migliaia, n<span class=\"_ _1\"></span>el prospetto del conto economico complessivo.</span><span class=\"ws22\"> <span class=\"ls0 ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a che la <span class=\"lse wscf\">riserva<span class=\"_ _3\"></span> di cop<span class=\"_ _5f\"></span>er<span class=\"ls0 ws92\">tura <span class=\"_ _1\"></span>dei flussi finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span></span>iscritta p<span class=\"_ _5f\"></span>er euro <span class=\"_ _3\"></span><span class=\"ws14\">638<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span>migliaia <span class=\"_ _40\"></span>(<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positiva</span>)<span class=\"_ _1ec\"> </span></span></span></span>espone la v<span class=\"_ _1\"></span>ariazione relat<span class=\"_ _1\"></span>iva all\u2019adegu<span class=\"_ _1\"></span>amento al <span class=\"ff8 ws5e\">f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">alla dat<span class=\"_ _1\"></span>a del 31<span class=\"_ _1\"></span> dicembre<span class=\"_ _1\"></span> 20</span>22, <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">a<span class=\"_ _1\"></span>l<span class=\"_ _1ec\"> </span></span></span>netto dell\u2019effetto fiscale c<span class=\"_ _3\"></span>on indicazione dello stesso<span class=\"_ _3\"></span> nel conto econom<span class=\"_ _3\"></span>ico complessivo<span class=\"ws0\">, <span class=\"_ _41\"> </span><span class=\"lsf ws1f\">del<span class=\"_ _1ec\"> </span></span></span>derivato s<span class=\"_ _3\"></span>ul bunker p<span class=\"_ _3\"></span>er euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">504<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia (<span class=\"lse wsd6\">e<span class=\"_ _3\"></span>ffetto<span class=\"_ _5f\"></span> negativ<span class=\"_ _3\"></span>o per <span class=\"_ _5f\"></span>rilascio ris<span class=\"_ _3\"></span>erva i<span class=\"_ _3\"></span>scri<span class=\"_ _5f\"></span>tta al 31<span class=\"_ _3\"></span> dicem<span class=\"_ _3\"></span>bre<span class=\"_ _1ec\"> </span></span></span></span></span>2021<span class=\"ls0 ws0\">), <span class=\"_ _3\"></span><span class=\"lsf ws1f\">de<span class=\"ls0 ws0\">i <span class=\"lse ws14\">de<span class=\"_ _5f\"></span>rivat<span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">su<span class=\"_ _1\"></span>i tassi di interesse per euro <span class=\"lse ws14\">1.<span class=\"ls18 ws21\">291<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span><span class=\"ls10 ws100\">(var<span class=\"_ _1\"></span>iazione po<span class=\"_ _1\"></span>sitiva)<span class=\"ls0 ws0\"> <span class=\"ls11 ws118\">e d<span class=\"_ _3\"></span>el derivato s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>tassi di cambio per euro <span class=\"lse ws14\">1.<span class=\"_ _5f\"></span>118<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _37\"></span>(</span><span class=\"ws80\">variazi<span class=\"_ _3\"></span>one <span class=\"_ _5f\"></span>negativa<span class=\"_ _5f\"></span> per effe<span class=\"_ _5f\"></span>tto del <span class=\"ls18 wsbc\">fair value<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">n<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span>)<span class=\"ls23 ws27\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span>tutti<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws16\">c<span class=\"_ _1\"></span>ontabilizzati con la metodolo<span class=\"_ _3\"></span>gia del cash flow hedging<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws16\">.<span class=\"ws0\"> </span></span></span>La riserva<span class=\"_ _5f\"></span> d<span class=\"ls0 ws47\">elle rivalutazioni dei piani a benefici definiti, cost<span class=\"_ _1\"></span>ituita in conformit\u00e0 all\u2019applicazione<span class=\"_ _1ec\"> </span></span>dello<span class=\"_ _5f\"></span> IAS 19, \u00e8 va<span class=\"_ _3\"></span>riata <span class=\"_ _5f\"></span>rispetto<span class=\"_ _5f\"></span> al 31 dicem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"ls2c wsd9\">di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">848<span class=\"_ _1\"></span></span></span> migliaia.<span class=\"_ _1ec\"> </span></span>L\u2019assemblea degli Azionisti del <span class=\"ws0\">28 <span class=\"_ _43\"> </span></span>aprile 202<span class=\"ws0\">2 <span class=\"_ _43\"> </span><span class=\"ls19 wsc5\">della Capogruppo, accogliendo la proposta del<span class=\"_ _1ec\"> </span></span></span>Consiglio di Amministrazione, <span class=\"ls10 ws4d\">ha delibe<span class=\"_ _1\"></span>rato </span>la distribuzione di un dividendo di <span class=\"lse ws14\"><span>0,30</span></span><span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls23\">eu<span class=\"_ _1\"></span>ro p<span class=\"_ _1\"></span>er az<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span>co<span class=\"ls19 ws113\">n un esborso complessivo d<span class=\"_ _3\"></span>i euro <span class=\"ls0 ws0\">5.<span class=\"ls18 ws21\">20</span><span class=\"ws92\">6 migliaia.</span> <span class=\"_ _40\"></span></span>Lo stacco cedola \u00e8 stato <span class=\"ls0 ws0\">il <span class=\"_ _40\"></span>9 <span class=\"_ _43\"></span><span class=\"ls25 ws99\">ma<span class=\"_ _3\"></span>ggio <span class=\"_ _3\"></span>202<span class=\"ls0 ws0\">2<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span>rec<span class=\"_ _1\"></span>ord date 1<span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls25 ws4d\">maggi<span class=\"_ _5f\"></span>o <span class=\"ls19 ws2b\">con<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">pagamen<span class=\"_ _1\"></span>to a partir<span class=\"_ _1\"></span>e dal 1</span>1 </span></span><span class=\"ws9a\">maggi<span class=\"_ _5f\"></span>o 202<span class=\"ls0 ws0\">2.<span class=\"_ _1ec\"> </span></span></span></span></span>Il prospetto dei movimenti del patrimonio netto consolidato, inserito tra i prospetti contabili<span class=\"_ _1ec\"> </span>consolidati a cui si rimanda, illustra la movime<span class=\"ls23 ws27\">n<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"lse ws71\">tra il 31 d<span class=\"_ _3\"></span>icem<span class=\"_ _5f\"></span>bre 20<span class=\"ws14\">20<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span></span>ed il<span class=\"_ _5f\"></span> 31 dicembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>20<span class=\"ls0 ws0\">21 e </span><span class=\"ws23\">tra il<span class=\"_ _5f\"></span> 31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">21 <span class=\"ws1e\">ed il 3<span class=\"_ _1\"></span><span class=\"lsf ws15\">1 dicembr<span class=\"_ _1\"></span>e <span class=\"lse ws14\">20</span></span></span>22<span class=\"ws16\">, delle singole poste delle riser<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>e.<span class=\"ws0\"> </span></span></span></span>Qui di seguito<span class=\"ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls1b ws81\">il p<span class=\"_ _1\"></span>r</span></span>ospetto di riconciliazione al 31 dicembre<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">20<span class=\"_ _1\"></span></span>22 <span class=\"_ _d\"> </span><span class=\"ls16 ws89\">tra il P<span class=\"_ _5f\"></span>atrimoni<span class=\"_ _5f\"></span>o Netto<span class=\"_ _5f\"></span> <span class=\"ls0 ws0\">della<span class=\"_ _1ec\"> </span></span></span></span>Capogruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsdc\">ed il<span class=\"_ _1\"></span> Patrimo<span class=\"_ _1\"></span>nio Nett<span class=\"_ _1\"></span>o</span> <span class=\"_ _37\"></span><span class=\"ws87\">attribuibile ai soci <span class=\"_ _3\"></span>della controllante <span class=\"lsf wsdc\">e tra </span>l\u2019utile dell\u2019eserciz<span class=\"_ _1\"></span>io<span class=\"_ _5f\"></span> </span></span>della <span class=\"ls10 ws16\">Capogru<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ppo e</span></span> <span class=\"ws16\">l\u2019utile dell\u2019esercizio attribuibile ai soci della controllante</span>. Valori in m<span class=\"_ _1\"></span>igliaia <span class=\"fs2 ws0\">\u20ac<span class=\"fs0\"> </span></span>Capita<span class=\"_ _5f\"></span>le<span class=\"_ _1ec\"> </span>sociale e<span class=\"_ _1ec\"> </span>riserve al<span class=\"_ _1ec\"> </span>31.12.2022<span class=\"fc1\"> </span>Utile<span class=\"_ _1ec\"> </span>2022<span class=\"fc1\"> </span>Patrimonio<span class=\"_ _1ec\"> </span>netto totale<span class=\"_ _1ec\"> </span>31.12.2022<span class=\"fc1\"> </span>Orsero S.p.A. (<span class=\"_ _1\"></span>Capogruppo)<span class=\"ws0\"> </span>142.967 <span class=\"fc1\"> </span>7.261 <span class=\"fc1\"> </span>150.228 <span class=\"fc1\"> </span>Differe<span class=\"_ _3\"></span>nza tra va<span class=\"_ _3\"></span>lore di ca<span class=\"_ _3\"></span>rico e pro<span class=\"ls0 ws0\">-<span class=\"lsf ws15\">q<span class=\"_ _3\"></span>uota<span class=\"_ _1\"></span> di PN<span class=\"ls0 ws0\"> </span></span></span>(50.35<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>(50.35<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>Risultati rettificati pro<span class=\"ws0\">-</span>quota conseguiti dalle societ\u00e0<span class=\"_ _1ec\"> </span>controllate<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span><span class=\"lse ws14\">47.305 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 lse ws14\">47.305 </span> </span></span>Rilevazione <span class=\"ws16\">all'equity method delle societ\u00e0 collegate</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">(28<span class=\"_ _5f\"></span>2)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d1\"> </span></span>1.292 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Dividendi distribuiti <span class=\"ws0\"> </span>23.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>(23.83<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Rilevazione differenze da consolidamento<span class=\"ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0 lse ws14\">47.<span class=\"_ _5f\"></span>355 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11e\"> </span></span>47.355 <span class=\"fc1 ls0 ws0\"> </span></span></span>Effetto derivante dall'eliminazione di plusvalenze e/o<span class=\"_ _1ec\"> </span>altre operazioni compiute <span class=\"ws1e\">dalle societ\u00e0 controllate<span class=\"ws0\"> </span></span>5.311 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span></span>(45)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span></span>5.266 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Totale Patrimonio netto e utile attribuibile ai soci della<span class=\"_ _1ec\"> </span>controllante<span class=\"_ _1ec\"> </span>168.825 <span class=\"fc1\"> <span class=\"_ _70\"> </span></span>32.265 <span class=\"fc1\"> <span class=\"_ _70\"> </span></span>201.090 <span class=\"fc1\"> </span>Partecipazioni e utile di pertinenza di terzi<span class=\"ws0\"> <span class=\"_ _139\"> </span><span class=\"fc0 lse ws14\">198 </span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">195 </span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">393 </span> </span>Totale Patrimonio netto e utile consolidato <span class=\"_ _f4\"> </span><span class=\"fc0\">169.023 </span> <span class=\"_ _70\"> </span><span class=\"fc0\">32.460 </span> <span class=\"_ _70\"> </span><span class=\"fc0\">201.483 </span> In riferimento al raccor<span class=\"_ _1\"></span>do sopra rappresentato si riporta quanto segue:<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1\">l<span class=\"ws112\">\u2019eliminazione dei dividendi infragruppo \u00e8 relativa ai dividendi pa<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ati dalle societ\u00e0<span class=\"_ _3\"></span> </span></span></span>controllate consolidate integralmente (P<span class=\"ls19 wsbd\">roductores Ag<span class=\"_ _3\"></span>uacate Jalisco <span class=\"ls2a ws3e\">a <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Comercializadora<span class=\"_ _1ec\"> </span></span></span></span>de Fru<span class=\"_ _1\"></span>tas<span class=\"ls0 ws0\">; <span class=\"_ _3f\"> </span>Comerc<span class=\"_ _1\"></span>ializadora <span class=\"_ _d\"> </span></span>de Fr<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>s <span class=\"ls19 wsa1\">e Postifruit <span class=\"ls0 ws0\">ad <span class=\"_ _3f\"> </span><span class=\"lse wscb\">AZ France</span></span></span>; Fruttic<span class=\"_ _1\"></span>a a Postifr<span class=\"_ _1\"></span>uit<span class=\"ls0 ws0\">; <span class=\"_ _41\"> </span><span class=\"ls1b ws2e\">AZ<span class=\"_ _1ec\"> </span></span></span>France, <span class=\"_ _3b\"> </span><span class=\"lsf ws1f\">Frutt<span class=\"_ _1\"></span>ital,<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span><span class=\"ls0 ws0\">H</span><span class=\"ws181\">erman<span class=\"_ _1\"></span>os Fer<span class=\"_ _1\"></span>n<span class=\"ls0 ws0\">\u00e1</span>ndez L<span class=\"_ _1\"></span><span class=\"ls0 ws0\">\u00f3<span class=\"ls17 ws3\">pez<span class=\"ls19 wse5\">, Cosiarma</span></span> <span class=\"_ _44\"> </span><span class=\"ls19 ws2b\">Fresco <span class=\"_ _44\"> </span><span class=\"lse ws12b\">ad Orse<span class=\"_ _3\"></span>ro<span class=\"ls0 ws0\">)<span class=\"ls1b ws5c\">, non<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h\u00e9<span class=\"_ _1\"></span> il<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>dividendo della collegata Fruport a<span class=\"lsf ws15\">d O<span class=\"lse ws14\">rsero</span></span><span class=\"ws0\">;<span class=\"_ _3\"></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws75\">gli importi relativi all\u2019effetto dell\u2019eliminazione di<span class=\"ws0\"> <span class=\"_ _37\"></span></span>plusv<span class=\"_ _1\"></span>alenze e/o altre operazioni comp<span class=\"_ _3\"></span>iute<span class=\"_ _1ec\"> </span></span></span>da societ\u00e0 controllat<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"ws8b\">de<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivano essenzialmente dalle operazioni intercompany dell\u2019a<span class=\"_ _3\"></span>nno, in<span class=\"_ _1ec\"> </span></span></span>partico<span class=\"_ _3\"></span>lare<span class=\"_ _3\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">l\u2019<span class=\"ls19 wsbd\">isc<span class=\"_ _1\"></span>rizione dell\u2019ammortamento sul</span> <span class=\"_ _40\"></span><span class=\"ls10 wse2\">magg<span class=\"_ _1\"></span>ior valo</span></span><span class=\"ws80\">re attri<span class=\"_ _3\"></span>bui<span class=\"_ _3\"></span>to ai fa<span class=\"_ _3\"></span>bbric<span class=\"_ _5f\"></span>ati iscritti<span class=\"_ _5f\"></span> </span>dalla societ<span class=\"_ _1\"></span>\u00e0 Hermanos Fe<span class=\"_ _1\"></span>rn<span class=\"ls0 ws0\">\u00e1<span class=\"lsf ws15\">ndez L<span class=\"_ _1\"></span></span>\u00f3<span class=\"ws16\">pez determinato in sede di a<span class=\"_ _3\"></span>cquisizione.<span class=\"ws0\"> </span></span></span>Si riporta di seguito l\u2019elenco degli <span class=\"_ _3\"></span>Azionisti che detengono una partecipazione s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>periore al 5%<span class=\"_ _1ec\"> </span>(tenuto conto della qualifica di PMI dell\u2019Emittent<span class=\"_ _1\"></span>e ai sensi dell\u2019art. 1, comma 1, lett. w<span class=\"ws0\">-<span class=\"ls23 ws143\">qu<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>er.1,<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span>D. Lgs. n. 58/1998 e s.m.i. (\u201cTUF\u201d)) risultanti dalle comunicazioni Consob pervenute ai sensi dell\u2019art.<span class=\"_ _1ec\"> </span>120 del TUF, nonch\u00e9 dalle altre informazioni a disp<span class=\"_ _3\"></span>osizione della Societ\u00e0.<span class=\"ws0\"> </span>Azionista<span class=\"_ _1ec\"> </span>(1)<span class=\"_ _1ec\"> </span>Numero di<span class=\"_ _1ec\"> </span>Azioni detenute<span class=\"ws0\"> </span>% sul capitale<span class=\"_ _1ec\"> </span>sociale FIF Holdin<span class=\"_ _1\"></span>g S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _62\"> </span><span class=\"lse ws14\">5.899.<span class=\"_ _5f\"></span>323 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>33,36%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Grupo Fe<span class=\"_ _1\"></span>rnan<span class=\"_ _1\"></span>dez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _48\"> </span><span class=\"lse ws14\">1.180.<span class=\"_ _5f\"></span>000 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>6,67%<span class=\"ls0 ws0\"> </span></span></span>Praude<span class=\"_ _1\"></span> Asset M<span class=\"_ _1\"></span>anage<span class=\"_ _1\"></span>ment Ltd.<span class=\"_ _1\"></span> (3) <span class=\"_ _4b\"> </span><span class=\"lse ws14\">1.746.<span class=\"_ _3\"></span>792 <span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>9,88%<span class=\"ls0 ws0\"> </span></span>Global Por<span class=\"_ _1\"></span>tfol<span class=\"_ _1\"></span>io Inv<span class=\"_ _1\"></span>estmen<span class=\"_ _1\"></span>ts S.L.<span class=\"_ _1ec\"> </span>(2)<span class=\"_ _1ec\"> </span>1.014.<span class=\"_ _5f\"></span>440 <span class=\"ls0 ws0\"> </span>5,74%<span class=\"ls0 ws0\"> </span>First<span class=\"_ _1\"></span> <span class=\"ls0 ws16\">Capital S.p.A.<span class=\"ws0\"> <span class=\"_ _a0\"> </span><span class=\"lse ws14\">980.01<span class=\"_ _5f\"></span>0 <span class=\"ls0 ws0\"> <span class=\"_ _89\"> </span></span>5,54%<span class=\"ls0 ws0\"> </span></span></span></span>(1) Situ<span class=\"_ _3\"></span>azione agg<span class=\"_ _3\"></span>iornata al 12<span class=\"_ _3\"></span> ottobre 2022<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span> <span class=\"_ _3\"></span> <span class=\"_ _27\"> </span> </span>(2) La societ\u00e0 dich<span class=\"_ _5f\"></span>iarante posta al ver<span class=\"_ _5f\"></span>tice della catena di contr<span class=\"_ _5f\"></span>ollo \u00e8 Indumenta Pu<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ri S.L.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> .<span class=\"_ _1\"></span> </span>(3) Inclu<span class=\"_ _3\"></span>de le partecipazioni gestite da Pr<span class=\"_ _5f\"></span>aude <span class=\"_ _1\"></span>Asset Management Ltd. e detenute dai segu<span class=\"_ _5f\"></span>enti soggetti: Hermes Linder<span class=\"_ _1ec\"> </span>Fund<span class=\"_ _3\"></span> SICAV Plc. ; PRAUDE<span class=\"_ _5f\"></span> F<span class=\"_ _1\"></span>UNDS ICAV; Altin<span class=\"_ _5f\"></span>um Funds Sicav Plc.;<span class=\"_ _3\"></span> Plavis Gas SR<span class=\"_ _1ec\"> </span>L.<span class=\"ls0 ws0\"> </span>NOTA 13<span class=\"ls4 ws86\">. Pa<span class=\"ws0\">rteci<span class=\"_ _5f\"></span>pazioni di<span class=\"ls0\"> <span class=\"_ _5f\"></span><span class=\"ls3 ws4\">T<span class=\"_ _1\"></span>erzi<span class=\"ls0 ws0\"> </span></span></span></span></span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws84\">la voce Partecipazioni di Terzi \u00e8<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"lsf ws11a\">c<span class=\"_ _1\"></span>onsegue<span class=\"_ _1\"></span>nza dei r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>ati di c<span class=\"_ _1\"></span>ompeten<span class=\"_ _1\"></span>za.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>L<span class=\"ls11 wsba\">e quote<span class=\"_ _1ec\"> </span></span></span></span></span></span>dei terzi nei capitali delle societ\u00e0 consolidate <span class=\"_ _3\"></span>risultano ormai limitate, come rappresentato nell<span class=\"ws0\">a<span class=\"_ _1ec\"> </span></span>tabell<span class=\"ls0 ws0\">a <span class=\"ls11 ws23\">seguente</span></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Societ\u00e0 consolidata  (valori in migliaia \u20ac) % interessenze di ter<span class=\"_ _5f\"></span>zi<span class=\"ls0 ws0\"> </span>Capita<span class=\"_ _5f\"></span>le e riserve Utile/perdita dell'esercizio Partecipazioni di ter<span class=\"_ _5f\"></span>zi<span class=\"ls0 ws0\"> </span>Prod<span class=\"_ _3\"></span>uctores<span class=\"_ _3\"></span> Aguaca<span class=\"_ _5f\"></span>te Jalis<span class=\"_ _5f\"></span>co<span class=\"ls0 ws0\"> <span class=\"_ _83\"> </span></span><span class=\"ws14\">30,00%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span><span class=\"fc0 lse ws14\">195 </span> <span class=\"_ _b2\"> </span><span class=\"fc0 lse ws14\">195 </span> <span class=\"_ _fe\"> </span><span class=\"fc0 lse ws14\">390 </span> </span></span>Kiwisol LDA<span class=\"ws0\"> </span>0,25%<span class=\"ls0 ws0\"> </span>3 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>3 <span class=\"fc1 ls0 ws0\"> </span>NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls9 wsb\"><span class=\"ls0 ws0\"><span class=\"ls8 ws123\"><span class=\"ls0 ws0\"> </span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls11\"> </span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span> Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ls19 ws2b\"> </span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> 101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span> mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws4d\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span> ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span> 36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span> detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span> costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws1d0\"> </span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws72\"> </span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ws9c\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws49\"> </span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span><span class=\"ws27\"><span class=\"ls0 ws28\"> </span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"lse ws71\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws47\">il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span></span></span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws6c\">la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws75\">la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span></span></span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 wsac\">il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span></span></span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws2a\">per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls17 ws3\">per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span></span></span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws7c\">la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span></span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws7e\">il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws93\">la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span></span></span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws84\"><span class=\"ls1b ws2e\"><span class=\"ls0 ws1d5\"> </span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws8d\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span> copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span> della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws13\"> </span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ls19 ws97\"> </span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws68\"> </span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ws0\"><span class=\"lse ws59\"> </span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls19 ws22\"><span class=\"ls1b ws3e\"><span class=\"lse ws14\"><span class=\"ws59\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws52\"><span class=\"ws0\"><span class=\"lse ws71\"> </span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"> </span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ls10 ws1ab\"><span class=\"ls11 wsba\"><span class=\"lsf ws1f\"><span class=\"lse wsa7\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws40\"> </span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span><span class=\"lse ws12c\"> </span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span> corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span> ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 wsf1\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1c\"> </span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span><span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls54 ws18d\"><span class=\"ls35 wsf7\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span> (Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span><span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span><span class=\"ls15 ws1a\"><span class=\"ls0 ws0\"> </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span> corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span><span class=\"ls0 ws0\"> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span> ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls54 ws18d\"><span class=\"ls35 wsf7\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span><span class=\"ls54 ws18\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span><span class=\"ls15 ws1a\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span> 31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span><span class=\"ws52\"> </span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls3d ws19c\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws20\"> </span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws26\"> </span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8f\"> </span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws23\"><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span> dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws45\"><span class=\"ls11 ws46\"><span class=\"ls10 ws8a\"> </span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws7b\"> </span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 lse ws56\"> </span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span> di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span><span class=\"lsf ws107\"><span class=\"ls10 wsc1\"> </span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span> essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span> escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1b ws2e\"> </span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span><span class=\"ws7b\">sa<span class=\"_ _5f\"></span> </span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\">to </span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio 55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span> le informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span> in con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span><span class=\"lsf ws15\"><span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span> attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span> decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span> Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls53 ws191\"><span class=\"_ _1\"></span>22</span> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span> finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span> 139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>NOTA 15<span class=\"lsa wsd\">. Altre passivit<span class=\"_ _5f\"></span>\u00e0<span class=\"_ _1\"></span> non correnti<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Altre passivit\u00e0 non correnti <span class=\"_ _143\"> </span><span class=\"fc0\">735 </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">1.057 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">(322)</span> La voce \u201cAl<span class=\"_ _5f\"></span>tre <span class=\"ls10 ws20\">passivit<span class=\"_ _1\"></span>\u00e0 non correnti\u201d ris<span class=\"_ _1\"></span>ulta pari ad <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws14\">735</span> <span class=\"lsf ws1f\">migl</span></span></span>iaia al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20</span>22<span class=\"ls1c ws104\">, con un </span></span></span>de<span class=\"ls11 ws23\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span><span class=\"wsdc\">di e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">322<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span><span class=\"ws87\">mig<span class=\"_ _1\"></span>liaia rispetto al 31 dicembre 20</span>21<span class=\"ls11 ws23\">, <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span></span>o <span class=\"_ _37\"></span><span class=\"ls10 ws16\">al</span> <span class=\"_ _37\"></span></span></span>de<span class=\"lse ws14\">cremen<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">dei risc<span class=\"_ _1\"></span>onti </span></span></span>passivi <span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"ls11\">proventi e <span class=\"lse ws14\">cont<span class=\"_ _5f\"></span>ributi<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">destinati ad essere<span class=\"_ _1\"></span> rilasciati<span class=\"_ _1\"></span> a </span></span><span class=\"ws59\">conto<span class=\"_ _5f\"></span> economico n<span class=\"_ _5f\"></span>ei <span class=\"_ _1\"></span>futu<span class=\"_ _3\"></span>ri esercizi<span class=\"_ _5f\"></span>.</span></span></span></span></span><span class=\"ls17 ws3\"><span class=\"ls0 ws0\"><span class=\"ls11\"><span class=\"lse ws14\"><span class=\"ws59\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span>NOTA 16<span class=\"ls4 ws5\">. <span class=\"ls28 ws6\">Pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 per<span class=\"ls0 ws0\"> </span></span></span><span class=\"ws8\">imposte differite<span class=\"ls0 ws0\"> </span></span><span class=\"ws8\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span> 4.593 <span class=\"fc1\"> </span>4.081 <span class=\"fc1\"> </span>511 <span class=\"fc1\"> </span>* Com<span class=\"_ _1\"></span>pr<span class=\"_ _5f\"></span>en<span class=\"_ _5f\"></span>sivi all'inte<span class=\"_ _5f\"></span>rno d<span class=\"_ _3\"></span>e<span class=\"_ _5f\"></span>lla voce<span class=\"_ _5f\"></span> De<span class=\"_ _5f\"></span>biti v<span class=\"_ _1\"></span>e<span class=\"_ _5f\"></span>rs<span class=\"_ _3\"></span>o altri f<span class=\"_ _5f\"></span>inan<span class=\"_ _3\"></span>ziatori<span class=\"_ _1ec\"> </span>Le passivit\u00e0 pe<span class=\"_ _5f\"></span>r imposte diff<span class=\"_ _3\"></span>erite sono s<span class=\"_ _5f\"></span>tanziate sulla bas<span class=\"_ _3\"></span>e delle diff<span class=\"_ _5f\"></span>er<span class=\"_ _1\"></span>enze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>empora<span class=\"_ _5f\"></span>nee, soggette<span class=\"_ _1ec\"> </span>a tassazione differita, derivanti dalle rettifiche apportate<span class=\"_ _3\"></span> ai singoli bilanci delle societ\u00e0 consolidate<span class=\"_ _1ec\"> </span>in applicazione dei principi contabili omogenei di <span class=\"ls11 ws118\">Gruppo nonch\u00e9 sull<span class=\"_ _3\"></span>e diffe<span class=\"_ _3\"></span>renze tem<span class=\"_ _3\"></span>poranee fra<span class=\"_ _1ec\"> </span></span>il valore delle attivit\u00e0 e dell<span class=\"_ _3\"></span>e passivit\u00e0 iscritte nel bila<span class=\"_ _3\"></span>ncio consolidato ed il <span class=\"_ _3\"></span>valore delle stesse ai fini<span class=\"_ _1ec\"> </span>fiscali. <span class=\"lse wsd9\">Al 31 dicembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">20<span class=\"_ _1\"></span></span>22 <span class=\"_ _1\"></span><span class=\"ls19 ws49\">la posta presenta un </span>in<span class=\"ls11 ws23\">crem<span class=\"_ _5f\"></span>ento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws58\">di e<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">511</span></span> migliaia</span><span class=\"ws57\">, per la pi<span class=\"_ _5f\"></span>\u00f9<span class=\"_ _1\"></span> <span class=\"ls23 ws27\">part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span></span></span>legata all\u2019iscrizione delle imposte differite sui migliorati valori positivi mark<span class=\"ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"lsf ws1f\">mark</span></span>et dei derivati di<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ura<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">relativamente ai tassi di interesse e per <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ffetto della valutazione attuariale <span class=\"_ _5f\"></span>della passivit\u00e0<span class=\"_ _1ec\"> </span></span></span>per i benefici<span class=\"_ _5f\"></span> ai dipendenti<span class=\"ws23\">. <span class=\"_ _3\"></span><span class=\"ls1b ws3e\">Per<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>lt<span class=\"ls0 ws0\">eriori <span class=\"ls10 ws20\">dett<span class=\"_ _1\"></span>agli si rimanda all<span class=\"_ _1\"></span>a Nota 2</span>9<span class=\"_ _1\"></span> <span class=\"ls19 ws22\">\u201cImposte sul reddito\u201d<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws23\"><span class=\"ls1b ws3e\"><span class=\"ls0 ws0\"><span class=\"ls19 ws22\">.</span> </span></span></span>NOTA 17<span class=\"ls4 ws0\">. Fondi <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Fondo per restituzione parco contenit<span class=\"_ _1\"></span>ori<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"fc0 lse ws14\">3.545 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">2.686 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">859 </span> </span></span></span>Fond<span class=\"_ _5f\"></span>i per rischi e<span class=\"_ _3\"></span>d one<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _148\"> </span></span><span class=\"fc0 ws14\">2.213 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">2.6<span class=\"_ _5f\"></span>40 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(426)<span class=\"fc1 ls0 ws0\"> </span></span>Fondi<span class=\"_ _1ec\"> </span>5.759 <span class=\"fc1\"> </span>5.326 <span class=\"fc1\"> </span>433 <span class=\"fc1\"> </span>La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31<span class=\"_ _1ec\"> </span>dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">2 </span>in va<span class=\"_ _5f\"></span>rie societ\u00e0<span class=\"_ _3\"></span> del G<span class=\"_ _5f\"></span>ruppo, frutto<span class=\"_ _5f\"></span> di stime accura<span class=\"_ _5f\"></span>te da pa<span class=\"_ _3\"></span>rte degl<span class=\"_ _5f\"></span>i Amministra<span class=\"_ _3\"></span>tori<span class=\"_ _5f\"></span> nonch\u00e9 il f<span class=\"_ _1\"></span>ondo costituito per le prev<span class=\"_ _1\"></span>iste spese di manutenzione da sost<span class=\"_ _1\"></span>enersi al momento della<span class=\"_ _1ec\"> </span>restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al ter<span class=\"ls16 wscd\">mi<span class=\"_ _5f\"></span>ne <span class=\"_ _1\"></span>del<span class=\"_ _3\"></span> con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>Nel co<span class=\"_ _3\"></span>rso de<span class=\"_ _3\"></span>l 202<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ws87\">l\u2019importo dei fondi risulta nel <span class=\"ls11 ws5f\">comples<span class=\"_ _3\"></span>so in increm<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o, ess<span class=\"_ _3\"></span>enzialm<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>e legato<span class=\"_ _5f\"></span> </span></span></span>all\u2019accantonament<span class=\"_ _1\"></span>o di competenza al fondo rest<span class=\"_ _1\"></span>ituzione contenitori di<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls11 ws23\">euro</span> <span class=\"_ _41\"> </span><span class=\"ls18 ws21\">859</span> <span class=\"_ _3f\"> </span><span class=\"ws45\">migliaia. Gli<span class=\"_ _1ec\"> </span></span></span>accanton<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>ti iscri<span class=\"_ _3\"></span>tti nei<span class=\"_ _5f\"></span> fondi, c<span class=\"_ _5f\"></span>he rapp<span class=\"ls0 ws87\">resentano l<span class=\"_ _5f\"></span>a st<span class=\"_ _1\"></span>ima degli esborsi futuri e<span class=\"_ _5f\"></span>laborati anc<span class=\"_ _1\"></span>he<span class=\"_ _1ec\"> </span></span>sulla base de<span class=\"_ _1\"></span>ll\u2019esperie<span class=\"_ _1\"></span>nza storic<span class=\"_ _1\"></span>a, non sono stati<span class=\"_ _1\"></span> assoggettat<span class=\"_ _1\"></span>i a valutazione<span class=\"_ _1\"></span> attuariale in quan<span class=\"_ _1\"></span>to<span class=\"_ _1ec\"> </span>l\u2019effetto \u00e8 stato ritenut<span class=\"_ _1\"></span>o trascurabile nel bilancio consolidato.<span class=\"ls0 ws0\"> </span>Per quanto invece concerne i fondi risch<span class=\"_ _1\"></span>i altri su contenziosi la movimentazione \u00e8 frutto di<span class=\"_ _1ec\"> </span>accanton<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>ti <span class=\"_ _1\"></span>per euro <span class=\"ws14\">380<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws7d\">migliaia a fronte di utilizzi per euro <span class=\"ls18 ws21\">806</span></span> <span class=\"_ _40\"></span><span class=\"ws7d\">migliaia. Qui di seg<span class=\"_ _1\"></span>uito si<span class=\"_ _1ec\"> </span></span></span></span>fornisce una breve panoramica sullo stato dei contenziosi signif<span class=\"lse ws2a\">icati<span class=\"_ _5f\"></span>vi, di ca<span class=\"_ _5f\"></span>rattere <span class=\"_ _5f\"></span>fiscale, ci<span class=\"_ _5f\"></span>vile e<span class=\"_ _1ec\"> </span></span>giusla<span class=\"_ _3\"></span>voris<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ico, in<span class=\"_ _3\"></span> ess<span class=\"_ _3\"></span>ere all<span class=\"_ _5f\"></span>a data de<span class=\"_ _3\"></span>l 31 dicem<span class=\"_ _5f\"></span>bre 202<span class=\"ls0 ws0\">2<span class=\"ws68\">, sulla maggior parte dei quali come<span class=\"_ _1ec\"> </span></span></span>specificato non son<span class=\"_ _1\"></span>o stati appostati accant<span class=\"_ _1\"></span>onamenti in quanto si ritiene<span class=\"_ _1\"></span> non probabile l\u2019esito<span class=\"_ _1ec\"> </span>negat<span class=\"_ _1\"></span>ivo alla luc<span class=\"_ _1\"></span>e dei pare<span class=\"ls0 ws0\">r<span class=\"ws16\">i ricevuti dai consulenti legali. Si segnala infatti c<span class=\"_ _1\"></span>ome il principio IAS 37<span class=\"_ _1ec\"> </span></span></span>prevede che gli amministratori debbano effettuare accantonamenti a bilancio <span class=\"_ _3\"></span>nel solo caso in<span class=\"_ _1ec\"> </span>cui il rischio sia ritenuto probabile e quantificabile, con la finalit\u00e0 quindi d<span class=\"_ _3\"></span>i esprimere la situazione<span class=\"_ _1ec\"> </span>pi\u00f9 veritiera e corretta, mentre per gli altri rischi pri<span class=\"_ _3\"></span>vi di tale caratteristica i principi contabili<span class=\"_ _1ec\"> </span>internazionali escludono l\u2019appostazione di fondi con una pura motivazione \u201cprudenziale\u201d.<span class=\"ws0\"> </span>(a)<span class=\"_ _3\"></span><span class=\"ff6 ls0 ws0\">  <span class=\"ff9 ws13\">Contenzioso d<span class=\"_ _1\"></span>oganale<span class=\"ws0\"> </span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1\">A<span class=\"_ _1\"></span><span class=\"ls10 wsc1\">lla data di <span class=\"wsb3\">quest<span class=\"_ _1\"></span>a Relazione</span></span> <span class=\"_ _d\"> </span>risulta<span class=\"ls1c ws2f\">no</span> <span class=\"_ _43\"> </span><span class=\"ls19 wsc5\">tuttora in essere i contenzios</span>i <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">con</span> <span class=\"_ _43\"> </span><span class=\"ws6c\">l\u2019Ag<span class=\"_ _1\"></span>enzia delle<span class=\"_ _1ec\"> </span></span></span></span>Dogane<span class=\"_ _1\"></span> di Savona <span class=\"ls0 ws0\">per <span class=\"lsf wsd0\">le soci<span class=\"_ _1\"></span>et\u00e0 Simba e Fr<span class=\"_ _1\"></span>esco, av<span class=\"_ _1\"></span>enti ad ogge<span class=\"_ _1\"></span>tto alcu<span class=\"_ _1\"></span>ne importaz<span class=\"_ _1\"></span>ioni di<span class=\"_ _1ec\"> </span></span></span>bana<span class=\"_ _3\"></span>ne effet<span class=\"_ _5f\"></span>tuate dal G<span class=\"_ _5f\"></span>ruppo negli an<span class=\"_ _3\"></span>ni dal<span class=\"_ _5f\"></span> 1997 al 2000<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws1e\">di cui \u00e8 stato ampiamente rifer<span class=\"ls2b wsbb\">i<span class=\"_ _1\"></span>to<span class=\"_ _1ec\"> </span></span></span></span>nel prospetto informativo per la quotazione<span class=\"_ _1\"></span> e nelle relazioni dei bilanci successive<span class=\"ws0\">. <span class=\"_ _d\"> </span><span class=\"fc0 ls11 ws23\">Detti<span class=\"_ _1ec\"> </span></span></span>contenziosi<span class=\"ls0 ws16\">, a valle degli ultimi sviluppi processuali mantengono un rischio <span class=\"_ _5f\"></span><span class=\"lse ws14\">teorico<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">ri<span class=\"_ _5f\"></span>dot<span class=\"_ _1\"></span>tosi a<span class=\"ls0 ws0\"> </span></span></span></span></span>circa<span class=\"_ _3\"></span> euro <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">2,9<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">milioni a titolo di dazi d<span class=\"_ _5f\"></span>og<span class=\"_ _1\"></span>anali e IVA<span class=\"_ _3\"></span>,<span class=\"ws0\"> <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span><span class=\"ls1b ws81\">cu<span class=\"_ _1\"></span>i a<span class=\"ls23 wsb6\">g<span class=\"_ _1\"></span>giu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>re int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi e<span class=\"_ _1\"></span> <span class=\"ls19 ws2b\">costi<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>accessori<span class=\"ls0 ws0\"> <span class=\"_ _96\"> </span><span class=\"ls10 ws13b\">da calcolarsi <span class=\"ls23 ws27\">ev<span class=\"_ _1\"></span>entu<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e</span></span> <span class=\"_ _96\"> </span><span class=\"lsf ws1d9\">al momento de<span class=\"_ _1\"></span>ll\u2019esit<span class=\"_ _1\"></span>o</span> <span class=\"_ _96\"> </span><span class=\"lsf ws1da\">del giudi<span class=\"_ _1\"></span>zio ad <span class=\"_ _1\"></span>oggi<span class=\"_ _1ec\"> </span></span></span>nuovamente pendente presso la <span class=\"ws2b\">Commissione<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>T<span class=\"ls10 ws16\">ribu<span class=\"_ _1\"></span>taria <span class=\"_ _1\"></span></span>R<span class=\"ws7b\">egionale. <span class=\"_ _1\"></span>Si ricorda che nel 2020<span class=\"_ _1ec\"> </span></span></span></span>Simba stipul\u00f2 una polizza LBO volta a calmierare<span class=\"_ _1\"></span> l\u2019eventual<span class=\"lsf ws96\">e impatt<span class=\"_ _1\"></span>o di un<span class=\"_ _1\"></span> esit<span class=\"_ _1\"></span>o negat<span class=\"_ _1\"></span>ivo<span class=\"_ _1ec\"> </span></span>nel giudizio.<span class=\"fc1 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls11 ws5f\">Similmente, relativam<span class=\"_ _3\"></span>ente a<span class=\"_ _3\"></span>l<span class=\"ls10 ws16\">l\u2019accant<span class=\"_ _1\"></span>onamento <span class=\"_ _37\"></span><span class=\"ls0 ws0\">a<span class=\"ws87\">l fondo rischi di euro 1.600 migliaia<span class=\"ls1b ws52\">, di c<span class=\"_ _1\"></span>ui<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>era stato dato conto nelle precedenti Relazioni ai bilanci 2<span class=\"_ _1\"></span>019<span class=\"ws0\">,  <span class=\"ls18 ws21\">2020</span>  <span class=\"ls18 wsbf\">e 20<span class=\"_ _1\"></span>21</span>,  <span class=\"lse ws14\">circa</span>  <span class=\"ls2a ws3e\">la<span class=\"_ _1ec\"> </span></span></span>condanna al<span class=\"_ _1\"></span> pagament<span class=\"_ _1\"></span>o in favore del M<span class=\"_ _1\"></span>EF e dell\u2019Agenzia de<span class=\"_ _1\"></span>lle Dogane di una<span class=\"_ _1ec\"> </span>provvis<span class=\"_ _3\"></span>ional<span class=\"_ _3\"></span>e di<span class=\"_ _5f\"></span> euro 1.5<span class=\"_ _3\"></span>80.9<span class=\"_ _3\"></span>50,15<span class=\"ls19 ws2d\">, alla quale<span class=\"_ _3\"></span> il Gruppo ha prontamente opposto ricorso<span class=\"ls11 ws23\">. <span class=\"ls26 ws20\">Nel<span class=\"_ _1ec\"> </span></span></span></span>corso dell\u2019esercizio, si segnala come a luglio 2022 le Sezioni Unite della Cassazion<span class=\"ls23 ws2e\">e hann<span class=\"_ _1\"></span>o in<span class=\"_ _1ec\"> </span></span>parte acc<span class=\"_ _1\"></span>olto il ric<span class=\"_ _1\"></span>orso, cassando la sent<span class=\"_ _1\"></span>enza impug<span class=\"_ _1\"></span>nata e rinvian<span class=\"_ _1\"></span>do la causa alla Cort<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span>d\u2019Appello di Venezia, in<span class=\"_ _1\"></span> diversa composizione e<span class=\"_ _1\"></span> l\u2019Avvocatura dello Stato ha riassunt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span> giudizio con <span class=\"ff8 lse ws14\">vocatio</span><span class=\"ws0\"> <span class=\"_ _41\"> </span><span class=\"lse wsd2\">a dicem<span class=\"_ _5f\"></span>bre 2023<span class=\"ls0 ws0\">.  <span class=\"lsf ws50\">In ottica p<span class=\"_ _1\"></span>rudenz<span class=\"_ _1\"></span>iale ed i<span class=\"_ _1\"></span>n atte<span class=\"ls19 ws5b\">sa dei pr<span class=\"_ _1\"></span>ossimi<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lse wsd2\"><span class=\"ls0 ws0\"><span class=\"lsf ws50\"><span class=\"ls19 ws5b\"> </span></span></span></span></span>passaggi proce<span class=\"_ _1\"></span>ssuali la societ\u00e0 ha comunque deciso di non liberare il fondo<span class=\"_ _1ec\"> </span> accantonamento riservandosi t<span class=\"_ _1\"></span>ale possibilit\u00e0 nel corso del 2023.<span class=\"ls0 ws0\"> </span>(b)<span class=\"_ _3\"></span><span class=\"ff6 ls0 ws0\">  <span class=\"ff9\">Contenzioso fiscale<span class=\"_ _1ec\"> </span></span></span><span class=\"ff6 ls0 ws0\"><span class=\"ff9\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws9f\">Al 31 dicemb<span class=\"_ _3\"></span>re 202<span class=\"_ _3\"></span><span class=\"ls0 ws0\">2<span class=\"ls10 ws179\">, la controll<span class=\"_ _1\"></span>ata messic<span class=\"_ _1\"></span>ana Comercializ<span class=\"_ _1\"></span>adora de Frut<span class=\"_ _1\"></span>as Acapul<span class=\"ls2b wsbb\">c<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 lse ws9f\"><span class=\"ls0 ws0\"><span class=\"ls10 ws179\"><span class=\"ls2b wsbb\"> </span></span></span></span></span>continua ad essere <span class=\"lse wsc6\">coinvolt<span class=\"_ _5f\"></span>a in un con<span class=\"_ _5f\"></span>tenzioso<span class=\"_ _3\"></span> tributa<span class=\"_ _5f\"></span>rio sca<span class=\"_ _3\"></span>turito<span class=\"_ _5f\"></span> a seguito<span class=\"_ _5f\"></span> di una veri<span class=\"_ _5f\"></span>fica<span class=\"_ _1ec\"> </span></span><span class=\"lse wsc6\"> </span>fiscale sul periodo d\u2019imposta 2013 ai fini delle imposte su reddito (ISR<span class=\"_ _1\"></span>), imposta Empresarial a<span class=\"_ _1ec\"> </span> Tasa Unica (<span class=\"_ _1\"></span>IETU) e IVA. Come gi\u00e0 segnalat<span class=\"_ _1\"></span>o <span class=\"ls0 ws8f\">negli s<span class=\"_ _3\"></span>corsi bilan<span class=\"lse ws14\">ci</span><span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ws92\">l\u2019amministrazio<span class=\"_ _3\"></span>ne fiscale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws8f\"><span class=\"ws0\"><span class=\"ws92\"> </span></span></span>locale c<span class=\"_ _1\"></span>ontestava la <span class=\"ls0 ws0\">deducibilit\u00e0<span class=\"ffc\">\u0300</span> <span class=\"_ _37\"></span><span class=\"ws52\">di alcuni costi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onnessi all<span class=\"ws0\">\u2019<span class=\"ls19 wsaa\">acquisto, raccolta e trasporto<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws52\"><span class=\"ws0\"><span class=\"ls19 wsaa\"> </span></span></span></span>di fru<span class=\"_ _1\"></span>tta <span class=\"ls0 ws7d\">reclamando un monte di circa 70<span class=\"_ _1\"></span> milioni di pesos a titolo di<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsc8\">maggiori impost<span class=\"_ _1\"></span>e</span> <span class=\"_ _40\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws7d\"><span class=\"ws0\"><span class=\"ls23 ws27\"> </span></span></span>sanzioni<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">(pari a circa<span class=\"_ _3\"></span> euro 3<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\">4<span class=\"ws7e\">00 migliaia<span class=\"ls1c ws2f\">).</span></span> <span class=\"_ _5f\"></span><span class=\"ws7e\">La societ<span class=\"_ _1\"></span>\u00e0 ha finora viste riconosciute nei vari gradi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws29\"><span class=\"ls0 ws0\"><span class=\"ws7e\"> </span></span></span></span>di giudizio le proprie ragioni, ma l\u2019amministrazione f<span class=\"_ _1\"></span>iscale ha continuato a proporre appelli<span class=\"ws0\"> </span>e tenere in<span class=\"_ _1\"></span> sospeso il contenzioso<span class=\"ls0 ws0\">. <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">Su tale<span class=\"_ _1\"></span> contenzioso la Societ<span class=\"ls0 ws0\">\u00e0<span class=\"ffc\">\u0300</span> <span class=\"_ _5f\"></span><span class=\"ls1c ws1b3\">non ha stanziato fo<span class=\"_ _5f\"></span>ndi rischi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws3f\"><span class=\"ls0 ws0\"><span class=\"ls1c ws1b3\"> </span></span></span></span>in <span class=\"ls19 ws22\">quanto, con il supporto di consu<span class=\"_ _1\"></span>lenti locali, ha ritenuto remoto il rischio di soccombenza.</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse wsd6\">Al 31 dicem<span class=\"_ _5f\"></span>bre 202<span class=\"ls0 ws0\">2<span class=\"ls10 wsd3\">, la controllat<span class=\"_ _1\"></span>a portoghe<span class=\"_ _1\"></span>se Eurofrutas</span> <span class=\"ls19 ws3f\">continua ad essere <span class=\"ls23 ws143\">c<span class=\"_ _1\"></span>oinv<span class=\"_ _1\"></span>olta<span class=\"_ _1\"></span> in u<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 lse wsd6\"><span class=\"ls0 ws0\"><span class=\"ls19 ws3f\"><span class=\"ls23 ws143\"> </span></span></span></span></span>contenzioso avente ad oggetto un avviso d<span class=\"_ _3\"></span>i accertamento fiscale relativ<span class=\"ls18 ws99\">o a<span class=\"_ _1\"></span>ll\u2019ann<span class=\"_ _1\"></span>o 20<span class=\"_ _1\"></span>14<span class=\"_ _1ec\"> </span></span><span class=\"ls18 ws99\"> </span>attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui l\u2019a<span class=\"_ _5f\"></span>mministraz<span class=\"_ _5f\"></span>ione fiscal<span class=\"_ _3\"></span>e po<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>oghe<span class=\"_ _3\"></span>se a<span class=\"_ _5f\"></span>ccertava p<span class=\"_ _3\"></span>resun<span class=\"_ _5f\"></span>tivamente <span class=\"_ _5f\"></span>maggiori<span class=\"_ _3\"></span> ricavi<span class=\"_ _5f\"></span> per euro <span class=\"_ _5f\"></span>1.677 migl<span class=\"_ _5f\"></span>iaia d<span class=\"_ _3\"></span>a cui<span class=\"_ _3\"></span> scaturi<span class=\"_ _5f\"></span>va una m<span class=\"_ _5f\"></span>aggiore I<span class=\"_ _5f\"></span>VA, incl<span class=\"_ _5f\"></span>uso intere<span class=\"_ _3\"></span>ssi,<span class=\"_ _5f\"></span> per euro<span class=\"_ _1ec\"> </span> 111 migliaia. Come segna<span class=\"_ _3\"></span>lato nell<span class=\"ls11 ws3c\">e prec<span class=\"_ _3\"></span>edenti r<span class=\"_ _3\"></span>elazioni la<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">societ<span class=\"ls0 ws0\">\u00e0<span class=\"ffc\">\u0300</span> <span class=\"_ _69\"> </span><span class=\"ls10 ws175\">aveva avviato un<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws3c\"><span class=\"ls19 ws2b\"><span class=\"ls0 ws0\"><span class=\"ls10 ws175\"> </span></span></span></span>contenzioso avverso il suddetto accertamento, con sospensione del pagamento degli<span class=\"_ _1ec\"> </span> importi contest<span class=\"_ _1\"></span>ati, il cui esito risulta allo st<span class=\"_ _1\"></span>ato ancora pendente. La soc<span class=\"_ _1\"></span>iet\u00e0 non ha stanziato<span class=\"_ _1ec\"> </span> fondi rischi su tale contenzioso in quanto, con il <span class=\"ls0 ws68\">supporto dei cons<span class=\"_ _3\"></span>ulenti locali, si ritiene<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws68\"> </span>remoto il rischio di soccombenza.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span>(c)<span class=\"ff6\">  <span class=\"ff9\">Cont<span class=\"_ _1\"></span>enzioso civile<span class=\"_ _1ec\"> </span></span></span><span class=\"ff6\"><span class=\"ff9\"> </span></span>Alla data di questa R<span class=\"_ _3\"></span>elazione sono in<span class=\"_ _5f\"></span> e<span class=\"_ _1\"></span>ssere alcuni <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontenziosi di cara<span class=\"_ _3\"></span>ttere civilistico, di<span class=\"_ _1ec\"> </span> importo non rilevante, i pi\u00f9 significativi dei quali sono qui di s<span class=\"ls1b ws3e\">egu<span class=\"_ _1\"></span>ito<span class=\"_ _1\"></span> ind<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i:</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws84\">Come r<span class=\"_ _1\"></span>iportato nella precedente relazione a<span class=\"lsf ws11a\">lla data<span class=\"_ _1\"></span> del 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>2</span><span class=\"ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">la societ\u00e0 Fruttital<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></span>(incorpo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ante di <span class=\"lsf ws5d\">Fruttital Fire<span class=\"_ _1\"></span>nze<span class=\"ls19 wsbd\">)<span class=\"_ _1\"></span> continua ad essere<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span>coinvolta in un giu<span class=\"_ _1\"></span>dizio promosso da<span class=\"_ _1ec\"> </span></span></span><span class=\"lsf ws5d\"><span class=\"ls19 wsbd\"> </span></span>Sun World anche contro <span class=\"_ _5f\"></span>CON<span class=\"_ _1\"></span>AD e Tropico S<span class=\"_ _3\"></span>.r.l. ai fini dell\u2019a<span class=\"_ _3\"></span>ccertamento della pretesa<span class=\"_ _1ec\"> </span> violazione di un brevetto per variet\u00e0 vegetale e di un segno distintivo di titolarit\u00e0 dell\u2019attrice<span class=\"_ _1ec\"> </span> e dell\u2019asserita commissione di at<span class=\"lse wscf\">ti di<span class=\"_ _3\"></span> conco<span class=\"_ _5f\"></span>rrenza sl<span class=\"_ _5f\"></span>eale ex<span class=\"_ _3\"></span> art. <span class=\"_ _5f\"></span>2598 n. 1<span class=\"_ _5f\"></span>, 2 e 3 <span class=\"_ _5f\"></span>cod.civ.,<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>relativamente al quale nell\u2019udienza dell\u201911 <span class=\"ls18 ws2a\">ottobr<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">il giudice ha tr<span class=\"_ _1\"></span>attenuto la causa in<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws7b\"> </span></span>decisione e si <span class=\"_ _5f\"></span>\u00e8 pertanto in a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tesa dell\u2019<span class=\"_ _3\"></span>esito<span class=\"ls23 ws27\">. </span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws23\">Nel corso d<span class=\"_ _3\"></span>el 202<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span> <span class=\"ls10 ws20\">la societ\u00e0 Frutt<span class=\"_ _1\"></span>ital \u00e8 stat<span class=\"_ _1\"></span>a parte</span> <span class=\"ws16\">di una serie di cause instaurate nei suoi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 lse ws23\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span></span>confronti da vari lavoratori che avevano svolto attivit\u00e0 lavorativa nell\u2019ambito dell\u2019a<span class=\"_ _3\"></span>ppalto<span class=\"ws0\"> </span>interco<span class=\"_ _3\"></span>rso<span class=\"_ _3\"></span> tra F<span class=\"_ _3\"></span>rutti<span class=\"_ _3\"></span>tal S<span class=\"_ _5f\"></span>.r.l. e<span class=\"_ _5f\"></span>d alcune <span class=\"_ _5f\"></span>cooperati<span class=\"_ _3\"></span>ve pres<span class=\"_ _5f\"></span>so il ma<span class=\"_ _5f\"></span>gazzino d<span class=\"_ _5f\"></span>i Frutti<span class=\"_ _5f\"></span>tal<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">a Milano. <span class=\"_ _1\"></span>La<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"> </span></span>prete<span class=\"_ _1\"></span>sa avanzata rig<span class=\"lse ws1de\">uarda<span class=\"_ _3\"></span>va una<span class=\"_ _5f\"></span> richiesta<span class=\"_ _5f\"></span> di cost<span class=\"_ _5f\"></span>ituzione di<span class=\"_ _5f\"></span> un rappo<span class=\"_ _5f\"></span>rto di l<span class=\"_ _5f\"></span>avoro<span class=\"_ _1ec\"> </span></span><span class=\"lse ws1de\"> </span>subordinato che Fruttital ha respinto, s<span class=\"_ _3\"></span>tante anche il venir meno dell\u2019opera<span class=\"_ _5f\"></span>tivit<span class=\"_ _1\"></span>\u00e0 del<span class=\"_ _1ec\"> </span> magazzino<span class=\"_ _1\"></span>, cercan<span class=\"_ _1\"></span>do una soluzione neg<span class=\"_ _1\"></span>oziale, trovata ed attu<span class=\"_ _1\"></span>ata con la maggior<span class=\"_ _1\"></span> parte dei<span class=\"_ _1ec\"> </span> ricorrenti, il cu<span class=\"ls19 wsc5\">i costo \u00e8 stato spesato. Al 31 d<span class=\"_ _3\"></span>icembre 202<span class=\"ls0 ws0\">2 <span class=\"_ _43\"> </span><span class=\"ls23 wsfd\">ri<span class=\"_ _1\"></span>sul<span class=\"_ _1\"></span>ta an<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>a pend<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e una<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls19 wsc5\"><span class=\"ls0 ws0\"><span class=\"ls23 wsfd\"> </span></span></span>minima parte di tali con<span class=\"_ _3\"></span>tenziosi, a fronte dei quali <span class=\"_ _3\"></span>\u00e8 stata stanziata a <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ondo rischi una s<span class=\"_ _3\"></span>omma<span class=\"_ _1ec\"> </span> in linea con le transazioni <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inalizzate in <span class=\"_ _3\"></span>corso d\u2019anno.<span class=\"ws0\"> <span class=\"_ _1\"></span></span>Analoga situazione si \u00e8 verifi<span class=\"ls10 ws7c\">cata per<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws7c\"> </span>alcuni dipendenti delle cooperative che operavano presso il m<span class=\"ls10 ws16\">agazzin<span class=\"_ _1\"></span>o</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">di Firenze<span class=\"_ _1\"></span> con i quali<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws84\"> </span></span>si prevede sia probabile che si raggiungano accordi di conciliazione a fronte dei quali \u00e8<span class=\"_ _1ec\"> </span> stato eff<span class=\"_ _1\"></span>ettuato un acc<span class=\"_ _1\"></span>antonament<span class=\"_ _1\"></span>o a bilancio<span class=\"_ _1ec\"> </span><span class=\"_ _1\"></span>. NOTA 18<span class=\"ls4 ws5\">. <span class=\"ls0 ws0\">B<span class=\"lsa ws11\">enefici<span class=\"_ _3\"></span> ai dipen<span class=\"_ _3\"></span>denti<span class=\"ls0 ws0\"> </span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls0 ws0\"><span class=\"lsa ws11\"><span class=\"ls0 ws0\"> </span></span></span></span>In allegato la movimentazione della passivit\u00e0<span class=\"ws0\"> b<span class=\"ls11\">enefici<span class=\"_ _3\"></span> ai dipend<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i<span class=\"ls0\"> <span class=\"ls10 ws16\">al <span class=\"lse ws14\">31</span></span> <span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span></span> <span class=\"lse ws14\">20</span>22.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"ls11\"><span class=\"ls0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _10d\"> </span><span class=\"ws13\">Benefici ai dip<span class=\"_ _1\"></span>endenti</span> Saldo al 31.12.2021<span class=\"_ _1ec\"> </span> 9.761 <span class=\"fc1\"> </span>Movimenti del periodo:<span class=\"ws0\"> <span class=\"_ _8d\"> </span><span class=\"ff1 fc0\"> <span class=\"fc1\"> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>554 <span class=\"fc1 ls0 ws0\"> </span>Indennit\u00e0 anticipate/liquidate nel periodo<span class=\"ws0\"> <span class=\"_ _145\"> </span><span class=\"fc0 ls18 ws21\">(1.13<span class=\"_ _1\"></span>0)</span> </span>Interest cost<span class=\"ls0 ws0\"> <span class=\"_ _14a\"> </span><span class=\"fc0 lse ws14\">(37)</span> </span>Utili/perdite attuariale<span class=\"ws0\"> </span>(1.<span class=\"_ _1\"></span>060)<span class=\"fc1 ls0 ws0\"> </span>Variazio<span class=\"_ _1\"></span>ne area di con<span class=\"_ _1\"></span>solidamento<span class=\"ls0 ws0\"> <span class=\"_ _14b\"> </span><span class=\"fc0\">- </span> </span>Riclas<span class=\"_ _3\"></span>sific<span class=\"_ _3\"></span>he ed a<span class=\"_ _3\"></span>ltre <span class=\"_ _5f\"></span>variazio<span class=\"_ _3\"></span>ni<span class=\"ls0 ws0\"> <span class=\"_ _14c\"> </span></span><span class=\"fc0 ws14\">210 </span><span class=\"ls0 ws0\"> </span>Saldo al 31.12.2022<span class=\"_ _1ec\"> </span> 8.297 <span class=\"fc1\"> </span>Il Fondo<span class=\"ls0 ws0\"> <span class=\"ls11 wsce\">p<span class=\"_ _3\"></span>er benefici ai d<span class=\"_ _5f\"></span>ipendenti comprende le o<span class=\"_ _3\"></span>bbliga<span class=\"_ _3\"></span>zioni per bene<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ici a favo<span class=\"_ _3\"></span>re d<span class=\"_ _5f\"></span>ei dipendenti<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 wsce\"> </span></span>successivi alla cessazione del rapporto di la<span class=\"_ _5f\"></span>voro e per altri benefici<span class=\"_ _5f\"></span> a lungo termine<span class=\"lsf wsdc\">. La modalit<span class=\"_ _1\"></span>\u00e0</span><span class=\"ws0\"> </span>secondo cui i benefici sono garantiti varia secondo le <span class=\"_ _3\"></span>condizioni<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">legali, fiscali ed economiche <span class=\"_ _1\"></span>degli<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span>stati in cui le<span class=\"_ _1\"></span> societ\u00e0 del Gruppo operano. I benef<span class=\"_ _1\"></span>ici solitamente sono basati sulla remune<span class=\"_ _1\"></span>razione<span class=\"_ _1ec\"> </span> e gli anni di servizio ai dipendenti. Le obbligazioni si riferiscono ai dipendenti attivi. <span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws5e\">L<span class=\"_ _1\"></span>a passivit\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 ws5e\"> </span></span>relat<span class=\"_ _1\"></span>iva al f<span class=\"_ _1\"></span>on<span class=\"ls0 ws1e\">do per benefici ai dipendenti si riferisce alle societ\u00e0 italiane ed estere <span class=\"_ _5f\"></span>del Gru<span class=\"_ _1\"></span>ppo, in<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws1e\"> </span>conformit\u00e0 alle diverse normative nazionali, ed inc<span class=\"_ _1\"></span>lude sostanzialmente le indennit\u00e0 di fine<span class=\"_ _1ec\"> </span> rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> lavoro<span class=\"_ _3\"></span> maturat<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">dal personale in serv<span class=\"_ _1\"></span>izio al 31 dicembre<span class=\"ls10 ws7c\">, al </span>ne<span class=\"_ _1\"></span>tto delle anticipazioni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws52\"> </span></span>concesse ai di<span class=\"_ _3\"></span>pendenti.<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws75\">In applicazione dello IAS 19, il Fondo</span> <span class=\"_ _37\"></span><span class=\"ws75\">per i benef<span class=\"_ _1\"></span>ici ai dipendenti</span> <span class=\"_ _37\"></span><span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"> </span></span>rielaborato con metodologia di valutazione attuariale, attraverso il su<span class=\"_ _1\"></span>pporto di uno specialista<span class=\"_ _1ec\"> </span> esterno, <span class=\"ls0 ws0\">ed <span class=\"ls10 ws20\">adeguato in relazione<span class=\"_ _1\"></span> a</span></span><span class=\"lse\">l verifi<span class=\"_ _5f\"></span>carsi di e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che ne richi<span class=\"_ _5f\"></span>edano l\u2019<span class=\"_ _5f\"></span>aggiornam<span class=\"_ _3\"></span>ento.<span class=\"ls0 ws0\"> </span></span>Di seguito sono illustrate le p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>incipali ipotesi finanziarie e d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mografiche utilizzate nel determinare il<span class=\"_ _1ec\"> </span> valore<span class=\"_ _1\"></span> attuale della passiv<span class=\"_ _1\"></span>it\u00e0 relat<span class=\"_ _1\"></span>iva al<span class=\"ls0 ws0\"> <span class=\"lsf ws15\">Fon<span class=\"_ _1\"></span>do per i bene<span class=\"_ _1\"></span>fici ai di<span class=\"_ _1\"></span>penden<span class=\"_ _1\"></span>ti</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Tasso di sconto <span class=\"_ _114\"> </span>  Italia<span class=\"_ _1ec\"> </span> Cosia<span class=\"_ _5f\"></span>rma, Fresco<span class=\"_ _3\"></span> e Ors<span class=\"_ _3\"></span>ero S<span class=\"_ _5f\"></span>ervizi 3,762%<span class=\"_ _5f\"></span>, Frut<span class=\"ls0 ws0\">t<span class=\"ls1b ws2e\">ital<span class=\"_ _1\"></span> </span></span>3,599%, O<span class=\"_ _5f\"></span>rsero, Ga<span class=\"_ _3\"></span>land<span class=\"_ _3\"></span>i e Si<span class=\"_ _5f\"></span>mba 3,655%<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Franci<span class=\"_ _3\"></span>a<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">e Portogallo</span> <span class=\"_ _9c\"> </span></span><span class=\"fc0\">3,6<span class=\"_ _5f\"></span>55%<span class=\"fc1 ls0 ws0\"> </span></span>Spagna<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Barcell<span class=\"_ _3\"></span>ona 3<span class=\"_ _5f\"></span>,702%, Alica<span class=\"_ _5f\"></span>nte e Mad<span class=\"_ _5f\"></span>rid 3,732%<span class=\"_ _3\"></span>,<span class=\"_ _1ec\"> </span> Sivigli<span class=\"_ _5f\"></span>a e Tarrago<span class=\"_ _3\"></span>na 3,<span class=\"_ _3\"></span>762%,<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>3,599%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Messico<span class=\"ls0 ws0\"> </span>Iboox GEMX <span class=\"ls25 ws2f\">Aggre<span class=\"_ _3\"></span>gate 5<span class=\"ls0 ws0\">-<span class=\"ls11 ws13\">7<span class=\"_ _5f\"></span> as of <span class=\"_ _1\"></span>30th December<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls25 ws2f\"><span class=\"ls0 ws0\"><span class=\"ls11 ws13\"> </span></span></span>2022_ Aca<span class=\"_ _5f\"></span>pulco:  9,<span class=\"_ _5f\"></span>265%, J<span class=\"_ _3\"></span>alis<span class=\"_ _3\"></span>co: 10,78<span class=\"_ _5f\"></span>6%<span class=\"fc1 ls0 ws0\"> </span>Tasso di inflazione  Italia <span class=\"_ _12d\"> </span><span class=\"fc0 lse ws23\">2023: 3,0%<span class=\"_ _5f\"></span>, 2024: 2<span class=\"_ _5f\"></span>,5%, 2025 <span class=\"_ _3\"></span>and fo<span class=\"_ _3\"></span>llowin<span class=\"_ _5f\"></span>g: 2,0%<span class=\"fc1 ls0 ws0\"> </span></span>Francia,<span class=\"_ _1\"></span> Grecia, Spagn<span class=\"_ _1\"></span>a, Portogall<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>Incluso nel tasso di incre<span class=\"_ _1\"></span>mento delle <span class=\"ls0 ws0\">retribuzioni<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>tranne Messic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>Messico<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ls11 ws23\">n.a. </span> </span>Probabilit\u00e0 annua di anticipazione al TFR  Italia<span class=\"_ _1ec\"> </span> Cosia<span class=\"_ _5f\"></span>rma e Simb<span class=\"_ _5f\"></span>a 1,5%, Fres<span class=\"_ _5f\"></span>co 2,0%, Fru<span class=\"_ _5f\"></span>ttital e<span class=\"_ _1ec\"> </span> Orsero S<span class=\"_ _5f\"></span>ervizi 2,5%<span class=\"_ _5f\"></span>, Galandi<span class=\"_ _5f\"></span> 3,0% e Ors<span class=\"_ _3\"></span>ero 3,<span class=\"_ _5f\"></span>5%, <span class=\"fc1 ls0 ws0\"> </span>Percentuale del Fondo TFR richiesta in<span class=\"_ _1ec\"> </span> anticipo  Italia<span class=\"_ _1ec\"> </span> Simb<span class=\"_ _5f\"></span>a 50,0%, Orse<span class=\"_ _3\"></span>ro 55,0%<span class=\"_ _5f\"></span>, Cosi<span class=\"_ _3\"></span>arma<span class=\"_ _3\"></span>, Frutti<span class=\"_ _3\"></span>tal,<span class=\"_ _1ec\"> </span> Gala<span class=\"_ _5f\"></span>ndi, Orsero S<span class=\"_ _5f\"></span>ervizi e Fre<span class=\"_ _5f\"></span>sco 70,0%  <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Tasso di incremento delle retribuzioni Italia <span class=\"ws16\">Equal to inflation </span><span class=\"fc1\"> </span>Franci<span class=\"_ _3\"></span>a, Po<span class=\"_ _3\"></span>rtogal<span class=\"_ _5f\"></span>lo, Spagna<span class=\"_ _5f\"></span>, Grecia<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"fc0\"> <span class=\"lse ws59\">20<span class=\"_ _5f\"></span>23: 3%, 2024: 2,5%,<span class=\"_ _3\"></span> 2025 and<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>followin<span class=\"_ _5f\"></span>g: 2,0% <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Messico<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span> <span class=\"ls11 ws23\">n.a. </span> </span>Tasso di<span class=\"_ _5f\"></span> mortali<span class=\"_ _5f\"></span>t\u00e0  <span class=\"ls0 ws0\"> </span> <span class=\"ls10 ws16\">Italia </span> <span class=\"_ _14e\"> </span><span class=\"fc0\"> <span class=\"lse ws23\">SIMF<span class=\"_ _3\"></span> 2021 <span class=\"fc1 ls0 ws0\"> </span></span></span> <span class=\"ls19 ws2b\">Messico </span> <span class=\"_ _14f\"> </span><span class=\"fc0\"> <span class=\"lse ws23\">Mexico Li<span class=\"_ _5f\"></span>fe Table<span class=\"_ _5f\"></span> 2019 <span class=\"fc1 ls0 ws0\"> </span></span></span> <span class=\"ls10 ws16\">Spagna </span>  <span class=\"lse ws23\">Spani<span class=\"_ _5f\"></span>sh Life Table<span class=\"_ _5f\"></span> 2020 <span class=\"fc1 ls0 ws0\"> </span></span> <span class=\"ls19 ws2b\">Portogallo </span>  <span class=\"lse ws23\">Portu<span class=\"_ _3\"></span>gal Lif<span class=\"_ _5f\"></span>e Table 202<span class=\"_ _5f\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span> <span class=\"lse ws14\">Grecia <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _150\"> </span><span class=\"fc0\"> <span class=\"lse ws59\">Greek Life<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>table 20<span class=\"_ _5f\"></span>19 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></span> <span class=\"ls10 ws16\">Franci<span class=\"_ _1\"></span>a </span> <span class=\"_ _4f\"> </span><span class=\"fc0\"> <span class=\"lse ws23\">Fra<span class=\"_ _3\"></span>nce Life<span class=\"_ _5f\"></span> Table 2020<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Accesso alla<span class=\"_ _1\"></span> pensione <span class=\"ws0\"> </span> <span class=\"ls10 ws16\">Italia </span> Requisiti minimi previsti dalle Riforme Monti<span class=\"ws0\">-<span class=\"_ _1ec\"> </span></span>Fornero <span class=\"ls0 ws0\"> </span> <span class=\"ls19 ws22\">Portogallo, Spagn<span class=\"_ _1\"></span>a, Messico, Grecia,<span class=\"_ _1ec\"> </span></span>Francia <span class=\"ls0 ws0\"> </span>Requisiti minimi previsti dalla corrente legislazione <span class=\"ws0\"> </span>Percentuale media di uscita del personale  <span class=\"_ _38\"> </span><span class=\"ff1 fc3\"> </span> <span class=\"ls10 ws16\">Italia </span> Cosia<span class=\"_ _5f\"></span>rma 3,0%, Orse<span class=\"_ _5f\"></span>ro Servi<span class=\"_ _5f\"></span>zi 3,5%, Fre<span class=\"_ _3\"></span>sco 4,<span class=\"_ _5f\"></span>0%,<span class=\"_ _1ec\"> </span>Galandi 5<span class=\"_ _1\"></span>,2%,<span class=\"_ _1\"></span> Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> <span class=\"ls11\">e Orsero</span> <span class=\"lse ws23\">6,5%<span class=\"_ _3\"></span> e Si<span class=\"_ _3\"></span>mba<span class=\"_ _3\"></span> 8,0% <span class=\"fc1 ls0 ws0\"> </span></span></span> <span class=\"ls10 ws16\">Franci<span class=\"_ _1\"></span>a </span> Cas g\u00e9n\u00e9ral<span class=\"_ _3\"></span> 10,00%, <span class=\"lse ws23\">Ca<span class=\"_ _5f\"></span>dres 10,00%<span class=\"_ _3\"></span>, A<span class=\"_ _3\"></span>gent de<span class=\"_ _3\"></span> </span>ma\u00eetri<span class=\"_ _3\"></span>se 10,0<span class=\"_ _5f\"></span>0%<span class=\"fc1 ls0 ws0\"> </span> <span class=\"lse ws14\">Grecia <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _150\"> </span><span class=\"fc0 ws16\">White Collar 6,50%, Blue Collar 7,50% </span> </span></span> <span class=\"ls10 ws16\">Spagna </span> Barcell<span class=\"_ _3\"></span>ona 4<span class=\"_ _5f\"></span>,5%, Alican<span class=\"_ _5f\"></span>te 5,5%, Ta<span class=\"_ _5f\"></span>rragona 3<span class=\"_ _3\"></span>,5%,<span class=\"_ _1ec\"> </span>Siviglia e Madrid 7,5% <span class=\"fc1 ws0\"> </span> <span class=\"ls19 ws2b\">Portogallo </span> <span class=\"_ _151\"> </span><span class=\"fc0 lse ws14\">7,00%</span>  <span class=\"ls19 ws2b\">Messico </span> <span class=\"_ _14f\"> </span><span class=\"fc0 lse ws23\">Acapulco<span class=\"_ _5f\"></span> 7,0%, Ja<span class=\"_ _3\"></span>lisco <span class=\"_ _5f\"></span>6,5%<span class=\"fc1 ls0 ws0\"> </span></span>L\u2019adeguamento patrimoniale per utili/perdite attuariali accoglie <span class=\"ls23 ws198\">un pro<span class=\"_ _1\"></span>ven<span class=\"_ _1\"></span>to</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws64\">at<span class=\"_ _1\"></span>tuariale<span class=\"_ _1\"></span> di euro<span class=\"_ _1ec\"> </span></span></span>1.060<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia al lo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>do dell\u2019effetto fiscale pari ad<span class=\"_ _3\"></span> euro <span class=\"ls18 ws21\">212</span><span class=\"ws0\"> migliaia </span>legato a<span class=\"_ _3\"></span>l rialzo intervenuto n<span class=\"_ _3\"></span>ell<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws1e\">a<span class=\"_ _1ec\"> </span></span></span>curva dei tass<span class=\"_ _3\"></span>i di interesse <span class=\"_ _3\"></span>rispetto al<span class=\"_ _3\"></span>l\u2019anno prec<span class=\"_ _5f\"></span>edente<span class=\"ws23\">. <span class=\"ls0 ws16\">Gli utili e le perdite<span class=\"ws0\"> </span>attuar<span class=\"_ _1\"></span>iali sono iscritti a<span class=\"_ _1ec\"> </span></span></span>patr<span class=\"_ _1\"></span>imonio n<span class=\"_ _1\"></span>etto<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">tramite il prospett<span class=\"_ _1\"></span>o di conto economico complessivo</span> <span class=\"ls11 ws13\">mentre l<span class=\"ls10 ws16\">\u2019accantonament<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws13\"><span class=\"ls10 ws16\"><span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span>dell\u2019anno \u00e8 iscrit<span class=\"ls19 ws22\">to in un\u2019apposita voce relativa ai \u201ccosti del personale<span class=\"_ _1\"></span>\u201d</span><span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>NOTA 19<span class=\"ls3 ws9\">. Debit<span class=\"_ _1\"></span>i commercia<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Debiti <span class=\"_ _1\"></span>verso fornitori<span class=\"ls0 ws0\"> <span class=\"_ _152\"> </span><span class=\"fc0 lse ws14\">131.43<span class=\"_ _3\"></span>2 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>123.028 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>8.404 <span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso soc<span class=\"_ _1\"></span>iet\u00e0 del Gruppo non<span class=\"_ _1ec\"> </span>consolidate <span class=\"lsf ws1f\">int<span class=\"_ _1\"></span>egralme<span class=\"_ _1\"></span>nte<span class=\"ls0 ws0\"> </span></span>2.448 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>3.5<span class=\"_ _5f\"></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>072)<span class=\"fc1 ls0 ws0\"> </span></span>Debiti verso parti correlate<span class=\"ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0 lse ws14\">927 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">305 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">622 </span> </span>Debiti commerciali<span class=\"_ _1ec\"> </span>134.807 <span class=\"fc1\"> </span>126.854 <span class=\"fc1\"> </span>7.953 <span class=\"fc1\"> </span>Non sono iscritti in bilancio debiti commerciali di durata residua superiore<span class=\"_ _1\"></span> ai 5 anni.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"lse ws78\">Al 31 d<span class=\"_ _5f\"></span>icembre<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>20<span class=\"ls0 ws0\">22 <span class=\"ls19 ws22\">non sono presenti debiti scaduti di importo signif<span class=\"_ _1\"></span>icativo</span>.<span class=\"_ _1ec\"> </span></span>Al 31 dic<span class=\"_ _5f\"></span>embre<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls18 ws21\">20</span>22 <span class=\"_ _3b\"> </span><span class=\"ls10 ws196\">l<span class=\"_ _1\"></span>a posta pres<span class=\"_ _1\"></span>enta un</span> <span class=\"_ _44\"> </span>in<span class=\"ls11 ws23\">cremento <span class=\"_ _3b\"> </span><span class=\"lsf ws186\">netto di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">7.95<span class=\"_ _1\"></span>3</span></span></span> <span class=\"_ _3b\"> </span><span class=\"ws4a\">migliaia frutto<span class=\"_ _1ec\"> </span></span></span>dell<span class=\"ls0 ws0\">\u2019</span>aume<span class=\"_ _1\"></span>nto<span class=\"ls0 ws0\"> </span>di<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"lse ws14\">8.<span class=\"_ _5f\"></span>404<span class=\"ls0 ws0\"> <span class=\"ws28\">m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia del<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">valore dei<span class=\"_ _3\"></span> debiti<span class=\"_ _3\"></span> verso for<span class=\"_ _5f\"></span>nitori<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ws28\">di euro 622 migliaia di debiti<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>verso pa<span class=\"_ _5f\"></span>rti cor<span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>te, pa<span class=\"_ _5f\"></span>rzialmen<span class=\"_ _3\"></span>te com<span class=\"_ _5f\"></span>pensato d<span class=\"_ _5f\"></span>alla rid<span class=\"_ _5f\"></span>uzione <span class=\"ls2b wsb5\">di e<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span><span class=\"ls18 ws21\">1.072<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">migliaia di debiti vers<span class=\"_ _1ec\"> </span></span></span></span></span>societ\u00e0 <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>l Gruppo no<span class=\"_ _1\"></span>n consol<span class=\"_ _1\"></span>idate i<span class=\"_ _1\"></span>ntegr<span class=\"_ _1\"></span>almente<span class=\"_ _1\"></span><span class=\"ls23 ws27\">. <span class=\"ls0 ws0\"> </span></span></span>Si seg<span class=\"_ _1\"></span>nala che<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws5f\">l\u2019incremen<span class=\"_ _5f\"></span>to attiene essen<span class=\"_ _5f\"></span>zialmente al<span class=\"ls0 ws0\">la <span class=\"_ _1\"></span><span class=\"lse ws60\">cresci<span class=\"_ _5f\"></span>ta del fa<span class=\"_ _3\"></span>t<span class=\"ls16 ws73\">tu<span class=\"_ _3\"></span>rato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1b ws52\">ne<span class=\"_ _1\"></span>l 20<span class=\"_ _1\"></span></span>22 <span class=\"_ _1\"></span><span class=\"ls17 ws3\">r<span class=\"_ _1\"></span>ispe<span class=\"ls16 ws1df\">tto<span class=\"_ _3\"></span> al<span class=\"_ _5f\"></span> </span></span></span></span></span></span></span></span>31 <span class=\"_ _1\"></span><span class=\"lsf wsd0\">dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">21. <span class=\"ws7b\">Relativamente alla variazione dei debiti <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ei confronti delle soci<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>t\u00e0 del Gruppo<span class=\"_ _3\"></span> </span></span></span>la riduzione attiene essenzialmente al minor debito nei confronti d<span class=\"_ _3\"></span>ella societ\u00e0 tunisina Citrume<span class=\"_ _1ec\"> </span>d corrispondente<span class=\"_ _1\"></span> alla diminuzione (rimborso) del credito a medio termine concesso alla stessa<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">come<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"> </span></span>precedentemen<span class=\"_ _5f\"></span>te segnalato<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span>Di seguito la suddivisione dei debiti per area geografica: <span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Italia <span class=\"_ _153\"> </span><span class=\"fc0 lse ws14\">71.230<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>70.093 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>1.137 <span class=\"fc1 ls0 ws0\"> </span></span>Paesi CEE<span class=\"ls0 ws0\"> <span class=\"_ _d8\"> </span><span class=\"fc0 lse ws14\">58.856<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>52.535 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>6.321 <span class=\"fc1 ls0 ws0\"> </span></span></span>Paesi Extr<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\">-</span><span class=\"ws16\">CEE<span class=\"ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc0 lse ws14\">4.721 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">4.2<span class=\"_ _5f\"></span>26 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>495 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Debiti commerciali <span class=\"_ _155\"> </span><span class=\"fc0\">134.807 </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">126.854 </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">7.953 </span> NOTA 20<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fi<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>cali<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Per imposte sul valore aggiunto<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"fc0 lse ws14\">718 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">468 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">251 </span> </span>Per <span class=\"ls0 ws16\">f<span class=\"_ _1\"></span>ondo imposte sui redditi d<span class=\"_ _3\"></span>ell'esercizio<span class=\"ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 lse ws14\">1.415 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.842 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">(428)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span>Per ri<span class=\"_ _5f\"></span>tenute d'a<span class=\"_ _3\"></span>cconto<span class=\"_ _3\"></span> da v<span class=\"_ _5f\"></span>ersare<span class=\"ls0 ws0\"> </span>1.307 <span class=\"fc1 ls0 ws0\"> </span>1.432 <span class=\"fc1 ls0 ws0\"> </span>(124)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Per impo<span class=\"_ _1\"></span>ste i<span class=\"_ _1\"></span>ndirette<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">e debiti altri</span> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">1.289 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">401 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">888 </span> </span>Passivit\u00e0 fiscali<span class=\"_ _1ec\"> </span> 4.730 <span class=\"fc1\"> </span>4.142 <span class=\"fc1\"> </span>588 <span class=\"fc1\"> </span>Al 31 dicem<span class=\"_ _5f\"></span>bre<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">20</span>22 <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">la posta in esame prese<span class=\"_ _1\"></span>nta un saldo pari a euro</span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">4.730<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span>migliaia, <span class=\"_ _37\"></span><span class=\"ls23 ws27\">in <span class=\"_ _37\"></span><span class=\"lsf ws1f\">aumen<span class=\"_ _1\"></span>to</span></span> </span>rispetto al saldo al 31 dicem<span class=\"_ _3\"></span>bre 20<span class=\"ws0\">21 <span class=\"_ _37\"></span><span class=\"lsf ws1f\">di <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">complessiv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ls23 ws27\">eu<span class=\"_ _1\"></span>ro <span class=\"_ _37\"></span><span class=\"lse ws14\">588</span></span></span></span> <span class=\"_ _1\"></span></span>migliaia di cui euro<span class=\"ws0\"> <span class=\"lse ws14\">251</span> <span class=\"_ _37\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls18 ws21\"> </span></span>m<span class=\"ls25 ws4d\">aggio<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls24 ws83\">de<span class=\"_ _1\"></span>bit<span class=\"_ _1\"></span>o IVA<span class=\"_ _1\"></span></span> <span class=\"_ _3f\"> </span><span class=\"ws81\">e<span class=\"_ _1\"></span> per euro 888 migliaia per imposte indirette e debiti <span class=\"ls10 ws116\">altri, parzialmen<span class=\"_ _1\"></span>te</span></span> </span></span>compen<span class=\"_ _1\"></span>sato da un<span class=\"_ _1\"></span>a riduzione<span class=\"_ _1\"></span> di <span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">42<span class=\"_ _1\"></span>8</span> <span class=\"_ _37\"></span><span class=\"ws52\">migliaia per <span class=\"_ _3\"></span>un m<span class=\"ls26 ws20\">aggio<span class=\"_ _1\"></span>r</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">debito per fondo imposte sui<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws52\"><span class=\"ws0\"><span class=\"ls19 wsaa\"> </span></span></span></span></span>redditi dell\u2019esercizio<span class=\"ws0\"> <span class=\"ls11 ws23\">ed</span> <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>24</span></span> </span>migliaia per<span class=\"ws0\"> <span class=\"lse ws23\">ritenute<span class=\"_ _3\"></span> d\u2019<span class=\"_ _5f\"></span>acconto da<span class=\"_ _5f\"></span> versare.<span class=\"ls0 ws0\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"> </span></span></span>La vari<span class=\"_ _1\"></span>azione in au<span class=\"_ _1\"></span>mento <span class=\"ls0 ws8c\">della voce <span class=\"ws0\">\u201c<span class=\"lsf ws1d8\">Per<span class=\"_ _1\"></span> impost<span class=\"_ _1\"></span>e </span></span>indirette e debiti altri<span class=\"ws0\">\u201d <span class=\"_ _69\"> </span><span class=\"ls23 ws27\">\u00e8 <span class=\"_ _3b\"> </span></span></span></span><span class=\"ws16\">rappresentat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span>princ<span class=\"_ _1\"></span>ipalme<span class=\"_ _1\"></span>nte dal<span class=\"ls10 ws14f\">l\u2019ades<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span>la procedur<span class=\"_ _1\"></span>a di<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span></span></span>r<span class=\"_ _1\"></span>iversamen<span class=\"_ _1\"></span>to del cr<span class=\"_ _1\"></span>edit<span class=\"_ _1\"></span>o d\u2019impost<span class=\"_ _1\"></span>a <span class=\"lse ws69\">Ricerca<span class=\"_ _3\"></span> e<span class=\"_ _1ec\"> </span></span><span class=\"lse ws69\"> </span>Sviluppo <span class=\"lse ws14\">relativo <span class=\"ls0 ws0\">de<span class=\"ls16 ws1d\">l<span class=\"_ _3\"></span>la s<span class=\"_ _3\"></span>ocie<span class=\"_ _5f\"></span>t\u00e0 Frutti<span class=\"_ _5f\"></span>tal<span class=\"ls0 ws0\"> <span class=\"ws16\">di cui si \u00e8 riferito i<span class=\"_ _3\"></span>n sede di relazione.<span class=\"fc0 ws0\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws1d\"><span class=\"ls0 ws0\"><span class=\"ws16\"><span class=\"fc0 ws0\"> </span></span></span></span></span></span>Si segnala che ad oggi non esistono <span class=\"lse ws23\">scaduti re<span class=\"ls10 ws20\">la<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivamente al<span class=\"_ _1\"></span>la voce in esame.<span class=\"ls0 ws0\"> </span></span></span>NOTA 21<span class=\"ls4 ws5\">. <span class=\"ls1d ws12\">Alt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> pass<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lsa ws11c\">correnti</span> <span class=\"_ _5f\"></span> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Verso Enti Pubblici Previdenziali<span class=\"ws0\"> <span class=\"_ _11a\"> </span><span class=\"fc0 lse ws14\">3.4<span class=\"_ _3\"></span>74 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>3.392 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>82 <span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti vs il personale<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"fc0 lse ws14\">12.213<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.190 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>2.023 <span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti <span class=\"ls19 ws22\">legati ad operazion<span class=\"_ _1\"></span>i per conto terzi</span> 682 <span class=\"fc1 ls0 ws0\"> </span>1.295 <span class=\"fc1 ls0 ws0\"> </span>(613)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri debiti<span class=\"ws0\"> <span class=\"_ _12e\"> </span><span class=\"fc0 lse ws14\">6.211 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">4.772 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.439 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>Ratei <span class=\"_ _3\"></span>e ris<span class=\"_ _3\"></span>conti p<span class=\"_ _5f\"></span>assivi<span class=\"ls0 ws0\"> <span class=\"_ _4\"> </span></span><span class=\"fc0 ws14\">1.089 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.1<span class=\"_ _3\"></span>62 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(73)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>Altre passivit\u00e0 <span class=\"_ _1\"></span>correnti<span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fc0\">23.669 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">20.811 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">2.858 </span> </span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _1\"></span></span><span class=\"ws117\">la v<span class=\"_ _1\"></span>oce \u201c<span class=\"ls19 ws9b\">A<span class=\"_ _1\"></span>ltre passivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws8d\">correnti\u201d pres<span class=\"_ _3\"></span>enta un<span class=\"ls0 ws0\"> </span><span class=\"ws23\">incremento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">pari ad e<span class=\"_ _1\"></span>uro</span> <span class=\"_ _37\"></span><span class=\"ls5f ws1e0\">2.8<span class=\"_ _1\"></span>58<span class=\"_ _1\"></span></span> </span></span></span></span></span></span></span>migl<span class=\"ls0 ws75\">iaia, dovut<span class=\"_ _1\"></span>o principalmente all\u2019incremento della voce dei debiti verso il pers<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>ale per euro<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws75\"> </span>2.023<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls11 ws23\">essenzialm<span class=\"_ _3\"></span>ente<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">all\u2019iscrizione del premio LTI/MBO di competenz<span class=\"_ _1\"></span>a dell\u2019esercizio 202<span class=\"ws0\">2 <span class=\"ls38 ws2c\">ed<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls2a ws3e\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls38 ws2c\"> </span></span></span></span></span></span></span>all\u2019aum<span class=\"ls11 ws23\">ento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">della voce altri debiti</span> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">per<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.439</span></span> <span class=\"ws58\">migliaia principalmente legato ad una <span class=\"lse ws14\">cresci<span class=\"_ _5f\"></span>ta<span class=\"ls0 ws0\"> </span></span></span></span></span>dei ricavi sospesi di competenza dell\u2019ese<span class=\"_ _1\"></span>rcizio successivo relativamente alla societ\u00e0 armatoriale<span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"> </span></span>dei premi alla clientela da corrispondere da parte delle societ\u00e0 <span class=\"lse ws14\">d<span class=\"_ _5f\"></span>istributri<span class=\"_ _3\"></span>ci<span class=\"ls0 ws0\">. </span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span>I debiti verso il personale sono relativ<span class=\"_ _1\"></span>i a part<span class=\"ls11 ws131\">ite cor<span class=\"_ _5f\"></span>renti del mese d<span class=\"_ _3\"></span>i dicembre, nonch\u00e9 al<span class=\"_ _3\"></span>le ferie<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws131\"> </span>maturat<span class=\"_ _1\"></span>e e non<span class=\"_ _1\"></span> go<span class=\"lsf ws1f\">dut<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\">, <span class=\"_ _1\"></span><span class=\"lse ws2a\">ai ratei pe<span class=\"_ _5f\"></span>r 13ma<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 14ma<span class=\"ls0 ws0\"> mensilit\u00e0 <span class=\"_ _1\"></span><span class=\"lsf wse7\">e<span class=\"_ _1\"></span>d ai</span> <span class=\"_ _1\"></span><span class=\"ws58\">premi di fine anno</span> <span class=\"_ _1\"></span></span></span>ivi comp<span class=\"_ _5f\"></span>resi<span class=\"_ _1ec\"> </span></span></span></span>quelli <span class=\"_ _43\"> </span>istituzionalmente <span class=\"_ _43\"></span><span class=\"ws92\">dovuti agli <span class=\"lse ws67\">orga<span class=\"_ _5f\"></span>nici dell<span class=\"_ _3\"></span>e socie<span class=\"_ _5f\"></span>t\u00e0 francese<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">e messicane in ragione<span class=\"_ _1\"></span> delle<span class=\"_ _3\"></span> </span></span></span></span>rispettive normative<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>Si seg<span class=\"_ _1\"></span>nala co<span class=\"_ _1\"></span>me alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dice<span class=\"_ _1\"></span>mbre <span class=\"ls18 ws21\">202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _1\"></span><span class=\"ws44\">nelle altre passivit\u00e0 correnti siano presenti debiti<span class=\"_ _1ec\"> </span></span></span></span>nei con<span class=\"_ _5f\"></span>fronti di p<span class=\"_ _3\"></span>arti co<span class=\"_ _5f\"></span>rrelate pe<span class=\"_ _3\"></span>rsone fis<span class=\"_ _5f\"></span>iche per co<span class=\"_ _5f\"></span>mpless<span class=\"_ _3\"></span>ivi euro <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">3.4<span class=\"lse ws14\">31<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">migliaia legati a compensi<span class=\"_ _1ec\"> </span></span></span></span></span>per prestazioni di lavoro subordinato, compensi in qualit\u00e0 di membri del Consiglio di<span class=\"_ _1ec\"> </span>Amministrazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>C<span class=\"ls17 wse4\">apogru<span class=\"_ _1\"></span>ppo e accanton<span class=\"_ _1\"></span>amenti per premialit\u00e0</span> <span class=\"_ _44\"> </span><span class=\"ls2 ws1e1\">MBO ed LTI dei</span> <span class=\"_ _3b\"> </span><span class=\"ls10 ws16\">key<span class=\"_ _1ec\"> </span></span>manager<span class=\"_ _1\"></span>s.<span class=\"ls0 ws0\"> </span>NOTA 22. Informativa di settore<span class=\"ls0 ws0\"> </span>Sulla base dell\u2019attuale struttura organizzativa del Gruppo Orsero, si r<span class=\"_ _1\"></span>iportano di seguito le<span class=\"_ _1ec\"> </span>informazioni richieste dall\u2019IFRS 8 sudd<span class=\"_ _5f\"></span>iv<span class=\"_ _1\"></span>ise per \u201csettore d<span class=\"_ _5f\"></span>i at<span class=\"_ _1\"></span>tivit\u00e0\u201d. Le <span class=\"ff8 lse ws14\">perfo<span class=\"_ _5f\"></span>rmance<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lsf ws48\">e l\u2019andame<span class=\"_ _1\"></span>nto<span class=\"_ _1ec\"> </span></span></span></span>dei tre settori in cui il Gruppo<span class=\"_ _3\"></span> opera vengono monitorati e valutati sulla base<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">dei<span class=\"_ _1ec\"> </span></span></span>ricavi e dell\u2019<span class=\"ff8 ls2b wsbb\">A<span class=\"_ _1\"></span>dju<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span></span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span></span>; quest\u2019ultimo parametro, sebbene, non definito dai principi contabili<span class=\"_ _1ec\"> </span>internazionali costituisce l\u2019indicatore ch<span class=\"ls11 ws90\">e rappresen<span class=\"_ _5f\"></span>ta le reali <span class=\"ff8 lse ws14\">perfo<span class=\"_ _5f\"></span>rmance<span class=\"ff1 ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lsf ws25\">commer<span class=\"_ _1\"></span>ciali<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span></span></span>Gruppo. L\u2019<span class=\"ff8 lsf ws1f\">A<span class=\"_ _1\"></span>djusted</span><span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _46\"> </span><span class=\"lse ws1e3\">si de<span class=\"_ _5f\"></span>termina com<span class=\"_ _5f\"></span>e risulta<span class=\"_ _5f\"></span>to operati<span class=\"_ _5f\"></span>vo (E<span class=\"ls19 ws2b\">BIT<span class=\"ls0 wsda\">) depurato degli<span class=\"_ _1ec\"> </span></span></span></span></span>ammortam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i, degli a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>cantonam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i, dei<span class=\"_ _3\"></span> costi/pro<span class=\"_ _5f\"></span>venti aventi nat<span class=\"_ _3\"></span>ura non ri<span class=\"_ _3\"></span>corrente <span class=\"_ _5f\"></span>e dei costi<span class=\"_ _1ec\"> </span>legat<span class=\"_ _1\"></span>i al<span class=\"ls0 ws28\">la premialit\u00e0 <span class=\"ls11 ws9e\">del Top<span class=\"_ _5f\"></span> Management<span class=\"ls19 wsb5\">. Il parametro cos\u00ec <span class=\"_ _1\"></span>determinato non c<span class=\"_ _1\"></span>onsidera <span class=\"ls0 ws28\">i proventi<span class=\"_ _1ec\"> </span></span></span></span></span>finanziari, gli <span class=\"ws8b\">oneri finanziari</span> <span class=\"_ _5f\"></span><span class=\"ls11 ws13\">e le differenze cam<span class=\"_ _5f\"></span>bio<span class=\"ls19 ws2d\">, le imposte<span class=\"ls0 ws0\"> <span class=\"lsf ws1d\">sul re<span class=\"_ _1\"></span>ddito</span></span></span><span class=\"ws23\">, <span class=\"ls0 ws1e\">gli altri proventi/oneri da<span class=\"_ _1ec\"> </span></span></span></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws27\">no<span class=\"_ _1\"></span>nch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _40\"></span></span></span><span class=\"ws5e\">la quota del<span class=\"ls0 ws0\">l\u2019utile/perdita <span class=\"_ _40\"></span><span class=\"ws47\">di partecipazioni contabilizzate con il</span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">metodo<span class=\"_ _1\"></span> </span></span></span>del patrimonio nett<span class=\"_ _1\"></span>o.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac             al 31 dicembre 2022<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding<span class=\"_ _1ec\"> </span>&amp; Servizi<span class=\"_ _1ec\"> </span>Elisioni/ scritture<span class=\"_ _1ec\"> </span>consolidamento<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Ricavi vs<span class=\"_ _3\"></span> terzi<span class=\"ls0 ws0\"> </span>1.091.<span class=\"_ _5f\"></span>640 <span class=\"fc1 ls0 ws0\"> </span>99.891<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>4.753 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>1.196.<span class=\"_ _5f\"></span>284 <span class=\"fc1 ls0 ws0\"> </span>Ricavi <span class=\"ls17 ws3\">Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _156\"> </span></span></span><span class=\"fc0\">56 </span><span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span></span><span class=\"fc0\">42.533 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _76\"> </span><span class=\"fc0 lse ws14\">6.837 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0 lse ws14\">(49.426)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9a\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span></span>Ricavi del settore<span class=\"_ _1ec\"> </span>1.091.696 <span class=\"fc1\"> </span>142.423 <span class=\"fc1\"> </span>11.590 <span class=\"fc1\"> </span>(49.426)<span class=\"fc1\"> </span>1.196.284 <span class=\"fc1\"> </span>Adjusted E<span class=\"ls25 ws4d\">BITDA<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>35.017 <span class=\"fc1\"> </span>48.292 <span class=\"fc1\"> </span>(7.251)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>76.058 <span class=\"fc1\"> </span>Adjusted E<span class=\"ls1b ws2e\">BIT<span class=\"_ _1\"></span></span> <span class=\"_ _123\"> </span><span class=\"fc0\">19.199 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">34.850 </span> <span class=\"_ _c0\"> </span><span class=\"fc0\">(8.350)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- </span> <span class=\"_ _123\"> </span><span class=\"fc0\">45.699 </span> Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _111\"> </span><span class=\"fc0 lse ws14\">(14.484)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"fc0 lse ws14\">(12.58<span class=\"_ _3\"></span>2)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c1\"> </span></span><span class=\"ls18 ws21\">(1.<span class=\"_ _1\"></span>047)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span></span></span>(28.114)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>334)<span class=\"fc1 ls0 ws0\"> </span>(859)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(51)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>(2.<span class=\"_ _1\"></span>245)<span class=\"fc1 ls0 ws0\"> </span>Proventi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>non rico<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fb\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"fc0 ws14\">72 </span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span><span class=\"fc0 ws14\">(72)</span><span class=\"ls0 ws0\"> <span class=\"_ _157\"> </span><span class=\"fc0\">- </span> </span>Oneri no<span class=\"_ _3\"></span>n ri<span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> <span class=\"_ _fe\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.57<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c7\"> </span></span><span class=\"fc0 ws14\">(59)</span><span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>1)</span> <span class=\"_ _3c\"> </span></span><span class=\"fc0 ws14\">72 </span><span class=\"ls0 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>758)</span> </span>Interessi attivi<span class=\"ls0 ws0\"> </span>21<span class=\"ls0 ws0\">0 <span class=\"fc1\"> </span></span>66 <span class=\"fc1 ls0 ws0\"> </span>232 <span class=\"fc1 ls0 ws0\"> </span>(1<span class=\"ls18 ws21\">87<span class=\"ls0 ws0\">)<span class=\"fc1\"> </span></span></span>321 <span class=\"fc1 ls0 ws0\"> </span>Interessi passivi<span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 ls11 ws23\">(1.7<span class=\"lse ws14\">67</span></span><span class=\"fc0\">)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">(40<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.10<span class=\"_ _1\"></span>1)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"fc0\">1</span></span></span>87<span class=\"ls0 ws0\"> <span class=\"fc1\"> <span class=\"_ _a3\"> </span></span><span class=\"ls18 ws21\">(4<span class=\"_ _1\"></span>.08<span class=\"_ _1\"></span>1)</span><span class=\"fc1\"> </span></span></span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 ls18 ws21\">(1.64<span class=\"_ _1\"></span>3)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">8 </span> <span class=\"_ _83\"> </span><span class=\"fc0 lse ws14\">26 </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>609)</span> </span>Quota risultato di<span class=\"_ _1ec\"> </span>partecipazioni<span class=\"_ _1ec\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate met<span class=\"_ _1\"></span>odo del<span class=\"_ _1ec\"> </span>patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _fb\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _a9\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _a9\"> </span></span><span class=\"lse ws14\">2.041 </span><span class=\"fc1\"> <span class=\"_ _2c\"> </span></span><span class=\"lse ws14\">2.041 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Rivalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni 1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span></span>1 <span class=\"fc1 ls0 ws0\"> </span>Svalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni (1)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _16\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f5\"> </span></span>(1)<span class=\"fc1 ls0 ws0\"> </span>Dividendi infragruppo<span class=\"ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fb\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">19.839 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">(19.83<span class=\"_ _3\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _7e\"> </span><span class=\"fc0\">- </span> </span></span></span>Risultato di negoziazione<span class=\"_ _1ec\"> </span>titoli e partecipazioni e<span class=\"_ _1ec\"> </span>divide<span class=\"_ _1\"></span>ndi te<span class=\"_ _1\"></span>rzi<span class=\"ls0 ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span>(25)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(467)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _5d\"> </span></span>(483)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> </span>14.439 <span class=\"fc1\"> </span>34.466 <span class=\"fc1\"> </span>5.491 <span class=\"fc1\"> </span>(18.265)<span class=\"fc1\"> </span>36.131 <span class=\"fc1\"> </span>Impost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito<span class=\"ls0 ws0\"> <span class=\"_ _86\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>612)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">(716)</span> <span class=\"_ _bc\"> </span><span class=\"fc0 lse ws14\">1.658 </span> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>3.67<span class=\"_ _1\"></span>1)</span> </span>Utile/perdita dell'esercizio<span class=\"ws0\"> </span>9.827 <span class=\"fc1\"> </span>33.749 <span class=\"fc1\"> </span>7.149 <span class=\"fc1\"> </span>(18.265)<span class=\"fc1\"> </span>32.460 <span class=\"fc1\"> </span>Valori in migliaia \u20ac             al 31 dicembre 2022<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _76\"> </span>Shipp<span class=\"_ _1\"></span>ing<span class=\"_ _1ec\"> </span>Holding &amp;<span class=\"_ _1ec\"> </span>Servizi<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Attivit\u00e0 settoriali <span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"fc0 lse ws14\">341.935 </span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">103.491 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11c\"> </span><span class=\"fc0 lse ws14\">271.797 </span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">717.223 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Partecipazioni in collegate<span class=\"ws0\"> <span class=\"_ _36\"> </span><span class=\"fc0 lse ws14\">5.1<span class=\"_ _3\"></span>19 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _157\"> </span></span>13.301 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>18.421 <span class=\"fc1 ls0 ws0\"> </span></span></span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Attivi<span class=\"_ _5f\"></span>t\u00e0 aggregato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"fc0\">347.054 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">103.491 </span> <span class=\"_ _33\"> </span><span class=\"fc0\">285.098 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">735.643 </span> </span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Passiv<span class=\"_ _3\"></span>it\u00e0 aggre<span class=\"_ _5f\"></span>gato<span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">243.425 </span> <span class=\"_ _90\"> </span><span class=\"fc0\">35.240 </span> <span class=\"_ _83\"> </span><span class=\"fc0\">131.464 </span> <span class=\"_ _90\"> </span><span class=\"fc0\">410.129 </span> </span>Patrimonio netto aggregato <span class=\"_ _bb\"> </span><span class=\"fc0\">103.629 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">68.251 </span> <span class=\"_ _cb\"> </span><span class=\"fc0\">153.634 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">325.515 </span> Valori in migliaia \u20ac             al 31 dicembre 2021<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding<span class=\"_ _1ec\"> </span>&amp; Servizi<span class=\"_ _1ec\"> </span>Elisioni/ scritture<span class=\"_ _1ec\"> </span>consolidamento<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Ricavi vs<span class=\"_ _3\"></span> terzi<span class=\"ls0 ws0\"> </span>1.000.<span class=\"_ _5f\"></span>412 <span class=\"ls0 ws0\"> </span>64.815<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span>4.548 <span class=\"ls0 ws0\"> </span>- 1.069.<span class=\"_ _5f\"></span>776<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span>Ricavi G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0 ws0\"> <span class=\"_ _156\"> </span></span><span class=\"ws14\">47 <span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span></span>39.010 <span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span></span>6.027 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span>(45.084)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span>- </span></span>Ricavi del settore<span class=\"_ _1ec\"> </span>1.000.459 103.825 10.576 (45.084)<span class=\"_ _1ec\"> </span>1.069.776<span class=\"_ _1ec\"> </span> Adjusted E<span class=\"ls25 ws4d\">BITDA<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>35.437 24.407 (6.916)- 52.929 Adjusted E<span class=\"ls1b ws2e\">BIT<span class=\"_ _1\"></span></span> 20.300 13.122 (7.895)- 25.526 Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse ws14\">(13.534)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"lse ws14\">(10.48<span class=\"_ _3\"></span>8)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span></span>(973)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>-  <span class=\"_ _104\"> </span><span class=\"lse ws14\">(24.994)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.603)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">(798)</span> <span class=\"_ _77\"> </span><span class=\"ls1c ws2f\">(7)</span> <span class=\"_ _c7\"> </span>-  <span class=\"_ _f5\"> </span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.40<span class=\"_ _1\"></span>8)</span> </span>Proventi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>non rico<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span></span><span class=\"ws14\">1.839 <span class=\"ls0 ws0\"> <span class=\"_ _de\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span></span>151 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span></span>(82)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span><span class=\"lse ws14\">1.9<span class=\"_ _5f\"></span>09 <span class=\"ls0 ws0\"> </span></span></span></span>Oneri no<span class=\"_ _3\"></span>n ri<span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> <span class=\"_ _fe\"> </span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.58<span class=\"_ _1\"></span>6)</span> <span class=\"_ _c7\"> </span></span><span class=\"ws14\">(33)<span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.77<span class=\"_ _1\"></span>3)</span> <span class=\"_ _3c\"> </span></span>82 <span class=\"ls0 ws0\"> <span class=\"_ _13b\"> </span><span class=\"ls18 ws21\">(4.<span class=\"_ _1\"></span>310)</span> </span></span>Interessi attivi<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"lse ws14\">191<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span></span>53 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>249 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span></span>(141)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _db\"> </span><span class=\"lse ws14\">352 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Interessi passivi<span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.552)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">(285)</span> <span class=\"_ _77\"> </span><span class=\"ls18 ws21\">(1.95<span class=\"_ _1\"></span>7)</span> <span class=\"_ _3c\"> </span><span class=\"lse ws14\">141 </span> <span class=\"_ _a3\"> </span><span class=\"ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4 <span class=\"ls0 ws0\"> </span>(40)<span class=\"ls0 ws0\"> </span>25 <span class=\"ls0 ws0\"> </span>- (11)<span class=\"ls0 ws0\"> </span>Quota risultato di<span class=\"_ _1ec\"> </span>partecipazioni<span class=\"_ _1ec\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate met<span class=\"_ _1\"></span>odo del<span class=\"_ _1ec\"> </span>patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.019 </span> <span class=\"_ _2c\"> </span><span class=\"lse ws14\">1.019 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Rivalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni 1 <span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _104\"> </span></span>1 <span class=\"ls0 ws0\"> </span>Svalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni -  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _104\"> </span>- Dividendi infragruppo<span class=\"ws0\"> <span class=\"_ _94\"> </span>-  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">16.943 </span> <span class=\"_ _c0\"> </span><span class=\"lse ws14\">(16.94<span class=\"_ _3\"></span>3)<span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span>- </span></span></span>Risultato di negoziazione<span class=\"_ _1ec\"> </span>titoli e partecipazioni e<span class=\"_ _1ec\"> </span>divide<span class=\"_ _1\"></span>ndi te<span class=\"_ _1\"></span>rzi<span class=\"ls0 ws0\"> </span>9 <span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"ls1c ws2f\">(7)</span> <span class=\"_ _c7\"> </span>-  <span class=\"_ _104\"> </span></span>3 <span class=\"ls0 ws0\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> </span>18.206 12.817 5.736 (15.923)<span class=\"_ _1ec\"> </span>20.835 Impost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito<span class=\"ls0 ws0\"> <span class=\"_ _86\"> </span><span class=\"ls18 ws21\">(4.<span class=\"_ _1\"></span>664)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">685 </span> <span class=\"_ _b2\"> </span><span class=\"lse ws14\">1.652 </span> <span class=\"_ _73\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _104\"> </span><span class=\"ls18 ws21\">(2.32<span class=\"_ _1\"></span>7)</span> </span>Utile/perdita dell'esercizio<span class=\"ws0\"> </span>13.542 13.502 7.387 (15.923)<span class=\"_ _1ec\"> </span>18.508 Valori in migliaia \u20ac             al 31 dicembre 2021<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding &amp;<span class=\"_ _1ec\"> </span>Servizi<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Attivit\u00e0 settoriali <span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"lse ws14\">328.952 </span> <span class=\"_ _c3\"> </span><span class=\"lse ws14\">83.916 </span> <span class=\"_ _ca\"> </span><span class=\"lse ws14\">245.541 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">658.40<span class=\"_ _5f\"></span>9 <span class=\"ls0 ws0\"> </span></span></span></span></span>Partecipazioni in collegate<span class=\"ws0\"> <span class=\"_ _36\"> </span><span class=\"lse ws14\">5.1<span class=\"_ _3\"></span>19 <span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span>-  <span class=\"_ _145\"> </span></span>9.481 <span class=\"ls0 ws0\"> <span class=\"_ _ca\"> </span></span>14.<span class=\"_ _3\"></span>601 <span class=\"ls0 ws0\"> </span></span></span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Attivi<span class=\"_ _5f\"></span>t\u00e0 aggregato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span>334.072  <span class=\"_ _c3\"> </span>83.916  <span class=\"_ _ca\"> </span>255.022  <span class=\"_ _90\"> </span>673.009 </span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Passiv<span class=\"_ _3\"></span>it\u00e0 aggre<span class=\"_ _5f\"></span>gato<span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span>236.201  <span class=\"_ _c3\"> </span>35.901  <span class=\"_ _9a\"> </span>102.141  <span class=\"_ _94\"> </span>374.243 </span>Patrimonio netto aggregato <span class=\"_ _bb\"> </span>97.870  <span class=\"_ _33\"> </span>48.016  <span class=\"_ _ca\"> </span>152.881  <span class=\"_ _90\"> </span>298.766 In confo<span class=\"_ _5f\"></span>rmit\u00e0 a qua<span class=\"_ _3\"></span>nto i<span class=\"_ _3\"></span>ndicato<span class=\"_ _5f\"></span> nell\u2019IFRS<span class=\"_ _3\"></span> 8, nell<span class=\"_ _5f\"></span>a tabella<span class=\"_ _5f\"></span> sovrastant<span class=\"_ _3\"></span>e, si fo<span class=\"_ _5f\"></span>rnisce l\u2019in<span class=\"_ _5f\"></span>formativa ci<span class=\"_ _5f\"></span>rca<span class=\"_ _1ec\"> </span>il totale attivo, il totale p<span class=\"_ _5f\"></span>assivo, l\u2019importo dell\u2019investimento in societ\u00e0 collegate e, infine, il<span class=\"_ _5f\"></span> p<span class=\"ws1e\">atrimonio netto aggregato suddivisi per settore. Si specif<span class=\"_ _1\"></span>ica che i dati settoriali indicati all\u2019interno<span class=\"_ _1ec\"> </span></span>della nota illustrativa devono essere letti insieme agli indicatori di <span class=\"ff8 ls18 ws21\">perf<span class=\"_ _1\"></span>orm<span class=\"_ _1\"></span>ance</span><span class=\"ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa4\">e<span class=\"_ _1\"></span>spressi nella<span class=\"_ _1ec\"> </span></span></span>relazione <span class=\"ws16\">degli amministratori</span> <span class=\"ls19 ws22\">sulla gestione. </span> Clien<span class=\"ls34 wsf9\">te principale<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>Si segnala che non sussistono ricavi provenienti da operazioni con un singolo cliente esterno pari o<span class=\"_ _3\"></span> superio<span class=\"_ _5f\"></span>ri al 10% de<span class=\"_ _3\"></span>i rica<span class=\"_ _5f\"></span>vi comp<span class=\"_ _5f\"></span>lessivi del<span class=\"_ _3\"></span> Gruppo<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span>NOTA 23. Ricavi <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">Variazione</span> Ricavi p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>vendita m<span class=\"_ _5f\"></span>erci<span class=\"ls0 ws0\"> </span>1.091.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> </span>1.000.<span class=\"_ _5f\"></span>714 <span class=\"fc1 ls0 ws0\"> </span>90.752<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>Ricavi per prestazioni di servizi<span class=\"ws0\"> <span class=\"_ _63\"> </span><span class=\"fc0 lse ws14\">104<span class=\"_ _5f\"></span>.817 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>69.062 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span></span>35.756 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Totale Ricavi <span class=\"_ _158\"> </span><span class=\"fc0\">1.196.284 </span> <span class=\"_ _7a\"> </span><span class=\"fc0\">1.069.776 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">126.508 </span> Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">i<span class=\"_ _1\"></span>l fatturato \u00e8 par<span class=\"_ _1\"></span>i ad euro <span class=\"lse ws14\">1.196.<span class=\"_ _3\"></span>284<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia, con un incremento di euro <span class=\"ls18 ws21\">126.508</span><span class=\"ws0\"> </span></span></span></span></span></span>migliaia rispetto al 31 dicembre 20<span class=\"ws0\">21</span>. Per un\u2019approfondita analisi delle vendite si rinvia a quanto<span class=\"_ _1ec\"> </span>riportato nella relazione unica sulla gestione<span class=\"_ _1\"></span>, al paragrafo \u201cCommento alle <span class=\"ff8 lse ws14\">perfo<span class=\"_ _3\"></span>rma<span class=\"_ _5f\"></span>nce<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws11a\">de<span class=\"_ _1\"></span>i setto<span class=\"_ _1\"></span>ri<span class=\"ls0 ws0\"> </span></span></span></span>di a<span class=\"_ _5f\"></span>ttivit\u00e0\u201d<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lsf wse7\">Si segna<span class=\"_ _1\"></span>la che i ricav<span class=\"_ _1\"></span>i del Gruppo de<span class=\"_ _1\"></span>rivano<span class=\"_ _1\"></span> princi<span class=\"_ _1\"></span>palmente<span class=\"_ _1\"></span> dalla vendi<span class=\"_ _1\"></span>ta</span> <span class=\"_ _1\"></span><span class=\"lsf wse7\">dei p<span class=\"_ _1\"></span>rodotti<span class=\"_ _1ec\"> </span></span></span>ortofru<span class=\"_ _5f\"></span>tticoli <span class=\"_ _5f\"></span>freschi pro<span class=\"_ _5f\"></span>venienti<span class=\"_ _5f\"></span> da gran p<span class=\"_ _3\"></span>arte<span class=\"_ _5f\"></span> dei Pa<span class=\"_ _5f\"></span>esi del <span class=\"ls0 ws0\">M</span>ond<span class=\"_ _5f\"></span>o, sui te<span class=\"_ _5f\"></span>rritori d<span class=\"_ _5f\"></span>i propria<span class=\"_ _1ec\"> </span>competenza.<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span>Informazioni pe<span class=\"_ _1\"></span>r area <span class=\"_ _1\"></span>geografica<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L\u2019analisi delle informazioni per area geografica mostra il dett<span class=\"_ _1\"></span>aglio dei ricavi del Gruppo suddivisi<span class=\"_ _1ec\"> </span>per le principali aree <span class=\"_ _3\"></span>geografiche (per tali intendendos<span class=\"_ _3\"></span>i le aree geografiche n<span class=\"_ _3\"></span>elle quali \u00e8 si<span class=\"_ _3\"></span>tuata<span class=\"_ _1ec\"> </span>la rela<span class=\"_ _5f\"></span>tiva socie<span class=\"_ _5f\"></span>t\u00e0 del G<span class=\"_ _5f\"></span>ruppo Orse<span class=\"_ _3\"></span>ro che<span class=\"_ _5f\"></span> abbia ge<span class=\"_ _5f\"></span>nerato il <span class=\"_ _5f\"></span>ricavo) pe<span class=\"_ _5f\"></span>r<span class=\"ls0 ws0\"> <span class=\"ws16\">gli <span class=\"_ _1\"></span>esercizi 20</span>22 <span class=\"ls23 ws57\">e 2<span class=\"_ _1\"></span>0</span>21 <span class=\"ls2a ws3e\">d<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span>cui si e<span class=\"_ _5f\"></span>vince la na<span class=\"_ _5f\"></span>tura sosta<span class=\"_ _5f\"></span>nzialme<span class=\"_ _3\"></span>nte euro<span class=\"_ _5f\"></span>centrica d<span class=\"_ _5f\"></span>el Grupp<span class=\"_ _3\"></span>o.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Europa<span class=\"_ _1ec\"> </span>1.147.389 <span class=\"fc1\"> </span>1.020.241 <span class=\"fc1\"> </span>127.149 <span class=\"fc1\"> </span>di cui Italia<span class=\"ls0 ws0\"> <span class=\"_ _159\"> </span><span class=\"fc0 ls31 wsed\">538.233 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">470.255 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">67.978 </span> </span>di cui Francia<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _15a\"> </span><span class=\"fc0 ls31 wsed\">190.456 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">200.673 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">(<span class=\"_ _1\"></span>10.217)</span> </span>di cui<span class=\"_ _1\"></span> <span class=\"ls13 ws18e\">Pen<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>sola<span class=\"_ _1\"></span> Ib<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ca<span class=\"ls0 ws0\"> <span class=\"_ _155\"> </span><span class=\"fc0 ls31 wsed\">388.645 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">323.177 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">65.468 </span> </span></span>America Latina <span class=\"_ _1\"></span>e Nord Am<span class=\"_ _1\"></span>erica<span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"fc0\">48.894 </span> <span class=\"_ _ad\"> </span><span class=\"fc0\">49.535 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">(641)</span><span class=\"ff8 fs2\"> </span></span>Totale Ricavi <span class=\"_ _158\"> </span><span class=\"fc0\">1.196.284 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">1.069.776 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">126.508 </span> Come evide<span class=\"_ _1\"></span>nziato nel<span class=\"_ _1\"></span>la tabella sovrast<span class=\"_ _1\"></span>ante, l\u2019are<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Europa ha <span class=\"lse ws134\">rappresenta<span class=\"_ _5f\"></span>to il vero<span class=\"_ _5f\"></span> centro<span class=\"_ _1ec\"> </span></span>dell\u2019attivit\u00e0 del Gruppo Orsero men<span class=\"_ _3\"></span>tre i ricavi conseguiti in<span class=\"_ _3\"></span> America derivano dalle attivit\u00e0<span class=\"_ _3\"></span> svolte<span class=\"_ _1ec\"> </span>in Messico oltre che da quelle svolte in<span class=\"_ _1\"></span> Costa Rica, Cile, Argentina e Colombia. La variazione dei<span class=\"_ _1ec\"> </span>ricav<span class=\"_ _1\"></span>i da un anno all\u2019altro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws54\">per<span class=\"_ _1\"></span> le so<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et\u00e0 eu<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>pee</span> <span class=\"_ _40\"></span><span class=\"ws47\">riflette le variazioni registrate <span class=\"ls1b ws7d\">nei v<span class=\"_ _1\"></span>olum<span class=\"_ _1\"></span>i e n<span class=\"_ _1\"></span>ei<span class=\"_ _1ec\"> </span></span></span></span>prezzi medi unitari dei pr<span class=\"_ _3\"></span>odotti ortofrutticoli venduti, cui si som<span class=\"_ _3\"></span>mano i ricavi della so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _1ec\"> </span>armatoriale che essendo le<span class=\"_ _3\"></span>gati al dollaro (valuta n<span class=\"_ _3\"></span>ella quale sono tipicamente<span class=\"_ _3\"></span> denominati i noli<span class=\"_ _1ec\"> </span>marittimi) risentono in maniera rilevante della variabilit\u00e0 dei tassi di cambio e dell\u2019adeguamento<span class=\"_ _1ec\"> </span>nolo in funzione della variabilit\u00e0 del costo del carburante (effetto clausola BAF). Per l\u2019area America<span class=\"_ _5f\"></span> Latina la variabilit\u00e0 si lega essenzialment<span class=\"_ _1\"></span>e alla dinamica volumi e prezzi unitari delle esportazioni di<span class=\"_ _1ec\"> </span>avocado. <span class=\"_ _69\"> </span><span class=\"ls0 wsde\">Si segnala, infine, come per i <span class=\"_ _5f\"></span>ric<span class=\"_ _1\"></span>avi del G<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>uppo la componente valutaria rivesta<span class=\"_ _5f\"></span> </span>un\u2019importanza non significativa, stante il fatto che i <span class=\"_ _5f\"></span>ric<span class=\"_ _1\"></span>avi delle socie<span class=\"_ _3\"></span>t\u00e0 distributrici, ad eccezione<span class=\"_ _1ec\"> </span>di quelli della societ<span class=\"_ _1\"></span>\u00e0 messicana sono tutti espressi in euro.<span class=\"ls0 ws0\"> </span>NOTA 24. Costo del venduto<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tabella<span class=\"_ _5f\"></span> \u00e8 esposto il costo del<span class=\"_ _5f\"></span> venduto per desti<span class=\"_ _5f\"></span>nazione e per na<span class=\"_ _3\"></span>tura.<span class=\"ls0\"> </span>Valori in migliaia \u20ac <span class=\"_ _133\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">Variazione</span> Costi <span class=\"ls0 ws16\">acquisto materie prime, imballi, pallet e merci<span class=\"ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0 lse ws14\">769.439 </span> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">721.56<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>47.878 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Costi su provvigioni su acquisti e vendite e premi alla clientela<span class=\"ws0\"> </span>1.992 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>1.965 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>26 <span class=\"fc1 ls0 ws0\"> </span>Costi di trasporto e movi<span class=\"_ _1\"></span>mentazione <span class=\"ls0 ws0\"> <span class=\"_ _15b\"> </span><span class=\"fc0 lse ws14\">163.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>138.335 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">25.148 </span> </span></span></span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _15c\"> </span><span class=\"fc0 lse ws14\">30.306<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>29.533<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>773 <span class=\"fc1 ls0 ws0\"> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"fc0 lse ws14\">22.<span class=\"_ _5f\"></span>368 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>20.742 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.626 </span> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _6c\"> </span><span class=\"fc0 lse ws14\">911 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">798 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">114 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>Costi per servizi manutentivi e lavorazioni esterne<span class=\"ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">35.842 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">30.<span class=\"_ _5f\"></span>004 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>5.838 <span class=\"fc1 ls0 ws0\"> </span></span></span>Costi energetici<span class=\"ls0 ws0\"> <span class=\"_ _15d\"> </span><span class=\"fc0 lse ws14\">14.617<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>7.030 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">7.587 </span> </span></span></span>Costi bunker<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">42.<span class=\"_ _3\"></span>691 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>26.<span class=\"_ _5f\"></span>026 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>16.665<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Noleggi Navi e contenitori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">4.228 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">6.121 </span> <span class=\"_ _90\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>894)</span> </span>Af<span class=\"_ _1\"></span>fit<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> e n<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>ggi<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span><span class=\"fc0 lse ws14\">1.075 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.127 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(52)</span> </span>Altri costi<span class=\"ws0\"> <span class=\"_ _160\"> </span><span class=\"fc0 lse ws14\">1.141 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.215 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(75)</span> </span>Ricavi d<span class=\"_ _5f\"></span>iversi e re<span class=\"_ _5f\"></span>cuperi di<span class=\"_ _3\"></span> costi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(10.66<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span>(8.<span class=\"_ _1\"></span>896)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>764)<span class=\"fc1 ls0 ws0\"> </span>Costo del venduto <span class=\"_ _161\"> </span><span class=\"fc0\">1.077.434 </span> <span class=\"_ _b7\"> </span><span class=\"fc0\">975.562 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">101.872 </span> L\u2019<span class=\"ls1c ws2f\">incremento</span> <span class=\"_ _9\"></span><span class=\"lsf wsc7\">de<span class=\"_ _1\"></span>l cost<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>l ven<span class=\"_ _1\"></span>duto<span class=\"ls0 ws0\"> <span class=\"ls10 wsd3\">\u00e8 legato alla crescita de<span class=\"_ _1\"></span>i ricav<span class=\"_ _1\"></span>i</span>, <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">con una variazione <span class=\"ls23 ws143\">meno<span class=\"_ _1\"></span> che </span></span></span></span>proporzionale rispetto alla cresc<span class=\"_ _1\"></span>ita di questi ultimi, per ulteriori dettagli si rimanda a quant<span class=\"_ _1\"></span>o \u00e8 gi\u00e0 stato<span class=\"_ _3\"></span> comm<span class=\"_ _5f\"></span>entato<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">nella relazione degli amministratori sulla gestio<span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls2b ws138\">Olt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> a q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto,<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">c<span class=\"_ _1\"></span>ome esposto </span></span></span></span></span></span>nella relazione sulla gestione, si segnala il significativo aumento nei costi energetici e nei trasporti, che in buona parte si \u00e8 riusciti a trasfer<span class=\"_ _1\"></span>ire sui prezzi di vendita dei nostri beni e servizi senza pregiudi<span class=\"_ _5f\"></span>care in m<span class=\"_ _5f\"></span><span class=\"ls0 ws16\">anie<span class=\"_ _1\"></span>ra significativa la redditivit\u00e0 del Gruppo.<span class=\"ws0\"> </span></span>La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span>risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span>concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span>quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>Ancora, per il settore dello Shipping, rilev<span class=\"_ _1\"></span>a l\u2019aumento del costo del bunker legato all\u2019incremento del costo del car<span class=\"_ _1\"></span>burante: come detto, tale aumento presenta un<span class=\"_ _1\"></span> impatto poco significativ<span class=\"_ _1\"></span>o sui conti della societ\u00e0 armatoriale che grazie all\u2019app<span class=\"_ _3\"></span>licazione della clausola BAF (Bunker Adjustment Factor) ribalta al cliente le variazioni intervenute nel costo del combus<span class=\"_ _3\"></span>tibile.<span class=\"ws0\"> </span>Si segnala che la voce \u201cCosti acquisto materie prime, imballi, pallet e merci\u201d comprende eur<span class=\"_ _1\"></span>o 13.482<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">migliaia di costi <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rso societ\u00e0 <span class=\"_ _3\"></span>collegate, effettuati a valore<span class=\"_ _3\"></span> di mercato e rie<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tranti nei saldi </span></span>indicati nel<span class=\"ls10 ws4d\">la N<span class=\"_ _1\"></span>ota 3</span><span class=\"ws0\">4 <span class=\"ls10 ws20\">a cu<span class=\"_ _1\"></span>i si rimanda.</span> </span>La voc<span class=\"_ _3\"></span>e, in<span class=\"_ _3\"></span>vece,<span class=\"_ _5f\"></span> \u201ccosti di <span class=\"_ _5f\"></span>trasporto<span class=\"_ _3\"></span> e movim<span class=\"_ _5f\"></span>entazion<span class=\"_ _5f\"></span>e\u201d comprend<span class=\"_ _5f\"></span>e euro<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">5.77<span class=\"_ _1\"></span>6</span> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia ver<span class=\"_ _1\"></span>so<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate del Gruppo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws88\">ed euro <span class=\"lse ws14\">3.<span class=\"_ _5f\"></span>543<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia verso societ\u00e0 correlate<span class=\"ls1c ws7f\">; a<span class=\"_ _5f\"></span>nche <span class=\"ls2b wsbb\">qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">sald</span>i </span></span></span></span></span></span></span></span>sono <span class=\"lse ws14\">ricompre<span class=\"_ _3\"></span>s<span class=\"ls0 ws0\">i <span class=\"ls19 ws22\">nel dettaglio fornito ne<span class=\"ls10 ws4d\">lla No<span class=\"_ _1\"></span>ta 3</span></span>4<span class=\"ls23 ws27\">. </span> </span></span>La voce \u201cRi<span class=\"_ _5f\"></span>cavi diversi<span class=\"_ _3\"></span> e recup<span class=\"_ _3\"></span>eri di co<span class=\"_ _5f\"></span>sti\u201d comprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">263<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ws7d\">migliaia di<span class=\"_ _3\"></span> ricavi verso societ\u00e0 </span></span></span>collegate del Gruppo. Si rimanda alla Nota 3<span class=\"ws0\">4 <span class=\"ws1e\">per ulteriori dettagli.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"> </span>NOTA 25. Spe<span class=\"_ _5f\"></span>se generali ed am<span class=\"_ _5f\"></span>ministrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"ls0 ws58\">tabella \u00e8 esposto il dettaglio dei costi generali ed amministrativ<span class=\"ws0\">i <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">p<span class=\"_ _1\"></span>er de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>inaz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span>e per<span class=\"_ _1\"></span> natura.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _162\"> </span>31.12.2022 <span class=\"_ _dc\"> </span>31.12.2021 <span class=\"_ _c1\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span>Compensi organi soc<span class=\"_ _1\"></span>iali<span class=\"ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc0 lse ws14\">1.293 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.558 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(265)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi consu<span class=\"_ _1\"></span>lenza professionale,<span class=\"ls0 ws0\"> legale, fiscale, notarile</span>4.135 <span class=\"fc1 ls0 ws0\"> </span>4.109 <span class=\"fc1 ls0 ws0\"> </span>26 <span class=\"fc1 ls0 ws0\"> </span>Spese commerciali, pubblicitarie, promozionali<span class=\"ws0\"> <span class=\"_ _ce\"> </span><span class=\"fc0 lse ws14\">2.218 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.294 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">925 </span> </span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc0 lse ws14\">41.902<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>40.434 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7c\"> </span><span class=\"fc0 lse ws14\">1.468 </span> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">5.<span class=\"_ _3\"></span>746 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>4.252 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">1.493 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc0 lse ws14\">1.333 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.610 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(277)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi p<span class=\"_ _5f\"></span>er servizi<span class=\"_ _3\"></span> manut<span class=\"_ _5f\"></span>entivi e p<span class=\"_ _3\"></span>er <span class=\"ls19 ws2b\">collaborazioni<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span></span></span><span class=\"fc0 ws14\">7.622 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">6.832 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">790 </span> </span></span>Spese assicurat<span class=\"_ _1\"></span>ive<span class=\"ls0 ws0\"> </span>2.182 <span class=\"fc1 ls0 ws0\"> </span>1.884 <span class=\"fc1 ls0 ws0\"> </span>298 <span class=\"fc1 ls0 ws0\"> </span>Utenze<span class=\"ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc0 lse ws14\">1.678 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.643 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">35 </span> </span>Spes<span class=\"_ _3\"></span>e per tra<span class=\"_ _5f\"></span>sferte<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span></span><span class=\"fc0 ws14\">1.388 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">1.176 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">213 </span> </span></span>Costo parco auto<span class=\"ls0 ws0\"> </span>840 <span class=\"fc1 ls0 ws0\"> </span>821 <span class=\"fc1 ls0 ws0\"> </span>19 <span class=\"fc1 ls0 ws0\"> </span>Affitto, e noleggi<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _54\"> </span><span class=\"fc0 lse ws14\">603<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>559 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>44 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi per acquisti e servizi vs collegate e <span class=\"lse ws14\">cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span></span><span class=\"fc0\">494 </span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span></span><span class=\"fc0\">467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>27 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri costi<span class=\"ws0\"> <span class=\"_ _167\"> </span><span class=\"fc0 lse ws14\">3.007 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">3.034 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(27)</span> </span>Costi di acquisto cancelleria, materiale di consumo<span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"fc0 lse ws14\">429 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">428 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></span></span>Spese per commissioni, f<span class=\"_ _1\"></span>idejussioni<span class=\"ls0 ws0\"> </span>960 <span class=\"fc1 ls0 ws0\"> </span>969 <span class=\"fc1 ls0 ws0\"> </span>(9)<span class=\"fc1 ls0 ws0\"> </span>Spese generali e amministrative<span class=\"_ _1ec\"> </span>75.831 <span class=\"fc1\"> </span>71.071 <span class=\"fc1\"> </span>4.760 <span class=\"fc1\"> </span>La tabel<span class=\"_ _1\"></span>la eviden<span class=\"_ _1\"></span>zia <span class=\"ls11 ws53\">costi per spes<span class=\"_ _3\"></span>e generali ed a<span class=\"_ _5f\"></span>mministrative in <span class=\"ls16 ws5d\">aum<span class=\"_ _5f\"></span>ento ris<span class=\"_ _3\"></span>petto<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>all\u2019esercizio<span class=\"_ _1ec\"> </span></span></span></span>precedente<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws113\">essenzialmente nelle componenti costi per servizi manutentivi e per collaborazioni,<span class=\"_ _1ec\"> </span></span></span>spese commerciali, pubblicitarie e promozionali, quest\u2019<span class=\"_ _5f\"></span>ult<span class=\"_ _1\"></span>ime legate ad <span class=\"_ _3\"></span>una scelta da parte del<span class=\"_ _5f\"></span> Gruppo di investire maggiormente su iniziative che dian<span class=\"_ _3\"></span>o<span class=\"ws0\"> <span class=\"ws1e\">maggior visibilit\u00e0<span class=\"ls11 ws13\">. Relativamente ai costi<span class=\"_ _3\"></span> </span></span></span>per servizi manutentivi e vari, l\u2019aumento si leg<span class=\"_ _1\"></span>a principalm<span class=\"_ _3\"></span>ente ai maggiori c<span class=\"_ _1\"></span>osti sostenuti dalla<span class=\"_ _1ec\"> </span>societ\u00e0 che si oc<span class=\"_ _1\"></span>cupa di <span class=\"ls0 ws84\">spedizioni e di servizi doganali che h<span class=\"_ _1\"></span>a ripreso la sua attivit\u00e0 a pieno regime<span class=\"_ _1ec\"> </span></span>dopo il pe<span class=\"_ _1\"></span>riodo pan<span class=\"_ _1\"></span>demico<span class=\"_ _1\"></span><span class=\"ls11 ws0\">. D<span class=\"ls10 ws20\">a segnalare </span><span class=\"ls0\">il significativo </span>incremento d<span class=\"_ _3\"></span>ei costi d<span class=\"_ _3\"></span>i ma<span class=\"_ _3\"></span>nodopera p<span class=\"_ _3\"></span>er<span class=\"_ _1ec\"> </span></span>eff<span class=\"_ _1\"></span>etto dell\u2019a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ws8c\">sia degli <span class=\"ls1b ws2e\">o<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ic</span>i che dei profili del personale ch<span class=\"_ _1\"></span>e hanno riguardato<span class=\"_ _1ec\"> </span></span></span>sop<span class=\"_ _3\"></span>rattu<span class=\"_ _3\"></span>tto l<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>ttivi<span class=\"_ _3\"></span>t\u00e0 in<span class=\"_ _5f\"></span> Spagna<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">Pe<span class=\"_ _1\"></span>r quanto riguar<span class=\"_ _1\"></span>da la voce accanton<span class=\"_ _1\"></span>amenti si ri<span class=\"_ _1\"></span>manda a quanto<span class=\"ls0 ws0\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te descritto nella<span class=\"_ _3\"></span> Nota 17.<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws42\">Si seg<span class=\"_ _1\"></span>nala un in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto deg<span class=\"_ _1\"></span>li ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1ec\"> </span></span></span>effetto degli investimenti effettuati sia di natura oper<span class=\"_ _1\"></span>ativa che legati all\u2019applicazione del principio<span class=\"_ _1ec\"> </span>IFRS 16 e<span class=\"_ _5f\"></span> per l\u2019en<span class=\"_ _3\"></span>trata i<span class=\"_ _5f\"></span>n funzion<span class=\"_ _3\"></span>e nel n<span class=\"_ _3\"></span>uovo s<span class=\"_ _5f\"></span>istema ERP<span class=\"_ _5f\"></span> per <span class=\"ls0 ws16\">le societ\u00e0 italiane.<span class=\"ws0\"> </span></span>La voce \u201cco<span class=\"_ _3\"></span>sti p<span class=\"_ _5f\"></span>er acquisti <span class=\"_ _3\"></span>e servizi<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> colle<span class=\"_ _5f\"></span>gate e correla<span class=\"_ _3\"></span>te\u201d co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">53<span class=\"ls0 ws0\"> <span class=\"ws8b\">migliaia verso<span class=\"_ _1ec\"> </span></span></span></span>societ\u00e0 collegat<span class=\"_ _1\"></span>e ed euro <span class=\"lse ws14\">441<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _d\"> </span></span><span class=\"ws77\">verso<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _3\"></span> correla<span class=\"_ _5f\"></span>te<span class=\"ls1b ws40\">, m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> si se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>ala c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>e i da<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span></span>relativi ai costi di manodopera e comp<span class=\"_ _3\"></span>ens<span class=\"lse wsd9\">i orga<span class=\"_ _3\"></span>ni soci<span class=\"_ _5f\"></span>ali 2022 in<span class=\"_ _5f\"></span>cludano cos<span class=\"_ _5f\"></span>ti per <span class=\"_ _5f\"></span>euro <span class=\"ws14\">2.439<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e <span class=\"lse ws14\">73</span></span> </span></span></span>migliaia relativi a parti correlate persone fisiche<span class=\"ls10 ws20\">. Si rimanda alla Nota 3<span class=\"_ _1\"></span></span><span class=\"ws0\">4 <span class=\"ls11\">per un ul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>ore dettaglio.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls11\"> <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></span>NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span>5.588 <span class=\"fc1 ls0 ws0\"> </span>6.051 <span class=\"fc1 ls0 ws0\"> </span>(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span>Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span>(3.077)<span class=\"fc1\"> </span>(19)<span class=\"fc1\"> </span>(3.058)<span class=\"_ _1ec\"> </span><span class=\"fc1\"> </span>Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws52\"> </span></span>esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 ws20\"><span class=\"ls17 ws1f\"> </span></span></span></span></span>\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span> Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span>Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span>Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span>3.088 <span class=\"fc1 ls0 ws0\"> </span>1.751 <span class=\"fc1 ls0 ws0\"> </span>1.336 <span class=\"fc1 ls0 ws0\"> </span>Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span>Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>1.775 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span>Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span><span class=\"ws28\"> </span>elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\"> </span>accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span> attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8b\"> </span>alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span> minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span> investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span>relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span><span class=\"ws92\"> </span>italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span> corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span><span class=\"wscf\"> </span>ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws59\"><span class=\"ls0 ws0\"><span class=\"lsf ws1d\"> </span></span></span>dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 wsba\"><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></span>vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws127\"> </span>strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span>Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span>ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _14d\"> </span>31.12.2022 <span class=\"_ _ed\"> </span>31.12.2021 <span class=\"_ _ed\"> </span>Variazione<span class=\"_ _1ec\"> </span> Penalit\u00e0-<span class=\"ls19 ws22\">sanzioni, vari</span> (104)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(219)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>115 <span class=\"fc1 ls0 ws0\"> </span>Minusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>803)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.54<span class=\"_ _1\"></span>1)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.26<span class=\"_ _1\"></span>2)</span> </span>Altri costi operativi ordinari<span class=\"_ _1ec\"> </span> (2.908)<span class=\"fc1\"> </span>(1.760)<span class=\"fc1\"> </span>(1.148)<span class=\"fc1\"> </span>Premialit<span class=\"_ _1\"></span>\u00e0 Top Manage<span class=\"_ _1\"></span>ment<span class=\"fc1 ls0 ws0\"> </span>(3.<span class=\"_ _1\"></span>033)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>753)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>279)<span class=\"fc1 ls0 ws0\"> </span>Costi attivit\u00e0 M&amp;A<span class=\"fc1 ws0\"> <span class=\"_ _48\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> <span class=\"_ _f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span></span><span class=\"ls18 ws21\">(1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> </span>Costi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span><span class=\"fc1\"> <span class=\"_ _92\"> </span></span><span class=\"lse ws14\">(73)</span><span class=\"fc1\"> <span class=\"_ _11f\"> </span></span><span class=\"lse ws14\">(300)</span><span class=\"fc1\"> <span class=\"_ _94\"> </span></span><span class=\"lse ws14\">227 </span><span class=\"fc1\"> </span></span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>099)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">1.158 </span> </span>Altri costi operativi non ricorrenti<span class=\"_ _1ec\"> </span> (5.758)<span class=\"fc1\"> </span>(4.310)<span class=\"fc1\"> </span>(1.448) <span class=\"fc1\"> </span>Detto come <span class=\"_ _1\"></span>sopra <span class=\"ls0 ws44\">della natura dei costi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>arattere ord<span class=\"_ _3\"></span>inario esposti in questa tab<span class=\"_ _3\"></span>ella, nel corso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws44\"> </span>del 20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"ls19 ws2c\">si registran<span class=\"_ _1\"></span>o scostamenti <span class=\"lse wsd9\">per<span class=\"_ _3\"></span> euro 1.<span class=\"_ _5f\"></span>14<span class=\"ls0 ws0\">8 <span class=\"ws7b\">mig<span class=\"_ _1\"></span>liaia legato principalmente all<span class=\"_ _5f\"></span>a rile<span class=\"_ _1\"></span>vazione di<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws2c\"><span class=\"lse wsd9\"><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span></span></span></span>costi per erogazioni liberali <span class=\"_ _3\"></span>per euro 6<span class=\"lse ws14\">41<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui euro 6<span class=\"_ _3\"></span>06 migliaia per le <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>irca 623 tonnellate<span class=\"_ _3\"></span> </span></span></span>di prodotti ortofrutticoli donati ai banchi alimentari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>(dato anno 2021 delle donazioni ai banchi<span class=\"_ _1ec\"> </span> alimentari non rilevato)<span class=\"ws0\">. <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">Per <span class=\"_ _43\"> </span><span class=\"ls3d ws1e4\">quanto ri<span class=\"_ _3\"></span>guarda<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">le component<span class=\"_ _1\"></span>i non ricorrenti si segnala</span> <span class=\"_ _40\"></span><span class=\"lse ws67\">che al 31<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"><span class=\"ls3d ws1e4\"><span class=\"ls0 ws0\"><span class=\"lse ws67\"> </span></span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"lsf ws1d\">ed al 31 dicemb<span class=\"_ _1\"></span>r<span class=\"ls18 ws23\">e 2<span class=\"_ _1\"></span>02</span></span>2 <span class=\"ls17 ws73\">il Gruppo</span> <span class=\"ls10 ws4d\">ha ef<span class=\"_ _1\"></span>fettuat<span class=\"_ _1\"></span></span>o <span class=\"ws1e\">stanziamenti relativi alla p<span class=\"_ _3\"></span>remialit\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws1e\"> </span></span>del Top Ma<span class=\"_ _5f\"></span>nagement per euro 1.<span class=\"ls18 ws21\">753<span class=\"ls0 ws0\"> <span class=\"ws7b\">migliaia ed euro </span></span>3.0<span class=\"_ _1\"></span>33<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia suddivisi in euro</span> <span class=\"lse ws14\">891</span> <span class=\"ls2a ws105\">p<span class=\"_ _1\"></span>er M<span class=\"_ _1\"></span>BO<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls2a ws105\"> </span></span></span>(comp<span class=\"_ _3\"></span>onente<span class=\"_ _3\"></span> di pr<span class=\"_ _5f\"></span>emio che ve<span class=\"_ _5f\"></span>rr\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">pagata a valle dell\u2019approvazione del bilancio 202</span>2<span class=\"ls11 ws51\">) ed euro<span class=\"_ _3\"></span> </span></span>2.142<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">migliaia per LTI (componente differita di pr<span class=\"_ _3\"></span>emio, pagabile in due tranche <span class=\"_ _5f\"></span>nel 2023 e 2024,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws24\"> </span></span>soggetta alla condizione del permanere in azienda da parte dei beneficiar<span class=\"_ _1\"></span>i nel periodo di<span class=\"_ _1ec\"> </span> riferimento, il \u201cvesting period\u201d ed ind<span class=\"_ _3\"></span>icizzata all\u2019andamen<span class=\"ls19 ws9d\">to del corso del titolo Orsero).</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">Per ulterio<span class=\"_ _5f\"></span>ri<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse wsd6\"> </span></span>dettag<span class=\"_ _1\"></span>li si riman<span class=\"_ _1\"></span>da al parag<span class=\"_ _1\"></span>rafo \u201cRe<span class=\"_ _1\"></span>munerazion<span class=\"_ _1\"></span>e incentiv<span class=\"_ _1\"></span>ante del Top Man<span class=\"_ _1\"></span>agement<span class=\"_ _1\"></span> <span class=\"ls0 ws0\">\u2013 <span class=\"_ _37\"></span><span class=\"ls1b ws13a\">P<span class=\"_ _1\"></span>ian<span class=\"_ _1\"></span>o L<span class=\"_ _1\"></span>TI<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls1b ws13a\"> </span></span>2020<span class=\"ls0 ws0\">-</span><span class=\"ws23\">202<span class=\"_ _5f\"></span>2 e premia<span class=\"_ _5f\"></span>lit\u00e0 202<span class=\"ls0 ws0\">2<span class=\"ws16\">\u201d all\u2019interno della relazione degli amm<span class=\"_ _3\"></span>inistratori sulla gestione.<span class=\"ws0\"> </span></span></span></span>Si segnala com<span class=\"_ _5f\"></span>e per <span class=\"lsf ws1f\">tut</span><span class=\"ws23\">te <span class=\"_ _37\"></span><span class=\"ls0 ws58\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws2a\">, 202<span class=\"_ _3\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 2022 <span class=\"ls19 ws9b\">si sia <span class=\"_ _3\"></span>tenuto conto della<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws23\"><span class=\"ls0 ws58\"><span class=\"lse ws2a\"><span class=\"wsc6\"><span class=\"ls19 ws9b\"> </span></span></span></span></span>rivalutazione, nella misura massima del 40% prevista dal Piano,<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in f<span class=\"_ _1\"></span>unzione dell<span class=\"ls23 wsfd\">\u2019in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span><span class=\"ls23 wsfd\"> </span>corso azionario del titol<span class=\"_ _1\"></span>o registrato nel triennio, anche compre<span class=\"_ _1\"></span>nsivo del valore de<span class=\"lsf wsa2\">i divide<span class=\"_ _1\"></span>ndi<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsa2\"> </span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Reg<span class=\"_ _1\"></span>olament<span class=\"_ _1\"></span>o del Pian<span class=\"_ _1\"></span>o<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls0 ws84\">Risultano, altres\u00ec iscr<span class=\"_ _1\"></span>itti euro <span class=\"lse ws14\">73</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia di costi sostenuti<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></span>per far fronte all\u2019emergenza d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019epidemia da Covid<span class=\"ws0\">-<span class=\"lse ws14\">19<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">ed euro 1.553 migliaia di costi di M<span class=\"_ _3\"></span>&amp;A per<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span></span>le acquisizioni delle due societ\u00e0 fran<span class=\"ls11 ws23\">cesi. </span><span class=\"ws0\"> </span>I costi indicati nella categoria \u201cAltro\u201d riguardano tipicamente l\u2019onere per la partecipazione al<span class=\"_ _1ec\"> </span> risultato dei dipendenti delle societ<span class=\"_ _1\"></span>\u00e0 francese e messicane disposta dalle relative normative<span class=\"_ _1ec\"> </span> nonch\u00e9 <span class=\"ls0 ws16\">il ristorno per e<span class=\"_ _3\"></span>uro 489 migliaia dei crediti d\u2019imp<span class=\"lse ws23\">os<span class=\"_ _3\"></span>ta su at<span class=\"_ _5f\"></span>tivit\u00e0 di Ri<span class=\"_ _5f\"></span>cerca &amp; S<span class=\"_ _5f\"></span>viluppo.<span class=\"ls0 ws0\"> </span></span></span>La voce \u201c<span class=\"_ _5f\"></span>Altri costi op<span class=\"_ _5f\"></span>erativi\u201d<span class=\"_ _5f\"></span> non comprend<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">oneri verso societ<span class=\"_ _1\"></span>\u00e0 collegate<span class=\"lse ws29\">, ma incl<span class=\"_ _5f\"></span>ude euro 2.11<span class=\"_ _5f\"></span>8<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 wsb5\"><span class=\"lse ws29\"> </span></span></span>migliaia <span class=\"ls19 ws2b\">verso <span class=\"ls18 ws21\">pa<span class=\"_ _1\"></span>rti</span></span> <span class=\"ls10 ws20\">c<span class=\"_ _1\"></span>orrelate. Si rimanda all<span class=\"_ _1\"></span>a Nota 3</span>4 <span class=\"ws16\">per un ulteriore dettaglio.</span>  NOTA 2<span class=\"ls0 ws0\">7<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Proventi fina<span class=\"_ _3\"></span>nziari, o<span class=\"ls7 ws7\">neri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">e differenze cambi<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span>La voce<span class=\"_ _5f\"></span> \u201cProventi<span class=\"_ _3\"></span> finan<span class=\"_ _5f\"></span>ziari, on<span class=\"_ _3\"></span>eri fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>ri e d<span class=\"_ _5f\"></span>ifferenze <span class=\"_ _5f\"></span>cambio<span class=\"ls0 ws16\">\u201d risulta cos\u00ec dettaglia<span class=\"_ _3\"></span>ta:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _14f\"> </span>31.12.2022 <span class=\"_ _36\"> </span>31.12.2021 <span class=\"_ _e5\"> </span>Variazion<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span> Proventi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span></span><span class=\"fc0 ws14\">321 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">(31)</span> </span></span>Oneri <span class=\"ls10 ws16\">f<span class=\"_ _1\"></span>inanziari<span class=\"ls0 ws0\"> <span class=\"_ _170\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>081)</span> <span class=\"_ _39\"> </span><span class=\"fc0 ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> <span class=\"_ _39\"> </span><span class=\"fc0 lse ws14\">(428)</span> </span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>609)<span class=\"fc1 ls0 ws0\"> </span>(11)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>597)<span class=\"fc1 ls0 ws0\"> </span>Proventi finanziari, oneri finanziari, differenze cambio (5.369)<span class=\"fc1\"> </span>(3.313)<span class=\"fc1\"> </span>(2.056)<span class=\"fc1\"> </span>Per ciascuna voce compresa nel<span class=\"_ _1\"></span>la posta in esame si fornisce di seguito il dettaglio:<span class=\"ls0 ws0\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>erzi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>273 <span class=\"fc1 ls0 ws0\"> </span>278 <span class=\"fc1 ls0 ws0\"> </span>(5)<span class=\"fc1 ls0 ws0\"> </span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> collegat<span class=\"_ _3\"></span>e e correl<span class=\"_ _5f\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span></span><span class=\"fc0 ws14\">12 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">33 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">(21)</span><span class=\"ls0 ws0\"> </span>Inter<span class=\"_ _1\"></span>est cos<span class=\"_ _1\"></span>t Benefi<span class=\"_ _1\"></span>ci ai dip<span class=\"_ _1\"></span>endent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">37 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 lse ws14\">42 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 ls1c ws2f\">(5)</span> </span>Proventi finanziari<span class=\"_ _1ec\"> </span> 321 <span class=\"fc1\"> </span>352 <span class=\"fc1\"> </span>(31)<span class=\"fc1\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span>Interessi passivi v<span class=\"_ _1\"></span>s istituti di credito/bond<span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>2.91<span class=\"_ _1\"></span>1)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>643)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(269)</span> </span>Interessi passivi ver<span class=\"_ _1\"></span>so terzi<span class=\"ls0 ws0\"> <span class=\"_ _171\"> </span><span class=\"fc0 lse ws14\">(47)</span> <span class=\"_ _c8\"> </span><span class=\"fc0 lse ws14\">(146)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">99 </span> </span></span></span>Interessi passivi IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> <span class=\"_ _172\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>123)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(864)</span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">(259)</span> </span>Oneri finanziari<span class=\"_ _1ec\"> </span> (4.081)<span class=\"fc1\"> </span>(3.654)<span class=\"fc1\"> </span>(428)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> realizza<span class=\"_ _3\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.573)</span> <span class=\"_ _c6\"> </span></span><span class=\"fc0 ws14\">(446)</span><span class=\"ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 ls18 ws21\">(1.12<span class=\"_ _1\"></span>7)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> da realiz<span class=\"_ _5f\"></span>zare<span class=\"ls0 ws0\"> </span>(36)<span class=\"fc1 ls0 ws0\"> </span>435 <span class=\"fc1 ls0 ws0\"> </span>(471)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Differenze cambio <span class=\"_ _173\"> </span><span class=\"fc0\">(1.609)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(<span class=\"_ _1\"></span>11)</span> <span class=\"_ _10b\"> </span><span class=\"fc0\">(1.597)</span> Si osservi l\u2019impatto delle differenze cambio per <span class=\"lsf ws119\">effett<span class=\"_ _1\"></span>o princ<span class=\"_ _1\"></span>ipalmen<span class=\"_ _1\"></span>te</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span>dell\u2019oscillazione del peso<span class=\"_ _1ec\"> </span>messicano e del dollaro.<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span>NOTA 2<span class=\"ls0 ws0\">8<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Altri proventi/<span class=\"_ _3\"></span>oneri da partecipazio<span class=\"_ _3\"></span>ni e quota dell\u2019utile/<span class=\"_ _3\"></span>perdita di<span class=\"_ _1ec\"> </span></span>partecipazi<span class=\"_ _3\"></span>oni cont<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>bilizz<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>te con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span>Valori in m<span class=\"_ _1\"></span>igliaia <span class=\"ws0\">\u20ac <span class=\"_ _174\"> </span>31.12.2022 <span class=\"_ _ec\"> </span>31.12.2021 <span class=\"_ _ec\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span></span>Divi<span class=\"_ _1\"></span>dendi<span class=\"fc1 ls0 ws0\"> <span class=\"_ _175\"> </span></span><span class=\"lse ws14\">9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span></span>Risultato pro<span class=\"ls0 ws0\">-<span class=\"ls10 ws20\">qu<span class=\"_ _1\"></span>ota societ\u00e0 ad equit<span class=\"_ _1\"></span>y</span><span class=\"fc1\"> </span></span>2.041 <span class=\"fc1 ls0 ws0\"> </span>1.019 <span class=\"fc1 ls0 ws0\"> </span>1.022 <span class=\"fc1 ls0 ws0\"> </span>Rivalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _121\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span>Svalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _22\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"ws0\"> <span class=\"_ _7f\"> </span>-  <span class=\"_ _f9\"> </span><span class=\"ls1c ws2f\">(1)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Risultato di negoziazione titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _3e\"> </span></span><span class=\"lse ws14\">(492)</span><span class=\"fc1 ws0\"> <span class=\"_ _fe\"> </span></span><span class=\"ls1c ws2f\">(6)</span><span class=\"fc1 ws0\"> <span class=\"_ _7f\"> </span></span><span class=\"lse ws14\">(486)</span><span class=\"fc1 ws0\"> </span>Altri proventi/oneri da partecipazioni e quota<span class=\"_ _1ec\"> </span>dell'utile di partecipazioni contabilizzate con<span class=\"_ _1ec\"> </span>il metodo del patrimonio netto<span class=\"fc1\"> </span>1.558 <span class=\"fc1\"> <span class=\"_ _c6\"> </span></span>1.023 <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>535 <span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione dell<span class=\"_ _1\"></span>\u2019ammontare de<span class=\"_ _1\"></span>l<span class=\"ls0 ws6c\">la voce \u201cAltri <span class=\"lse ws77\">proventi<span class=\"_ _3\"></span>/one<span class=\"_ _3\"></span>ri da p<span class=\"_ _5f\"></span>artecipazioni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls11 wse1\">e del<span class=\"ls2a ws1e5\">l<span class=\"_ _1\"></span>a q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta<span class=\"_ _1ec\"> </span></span></span></span></span></span>dell\u2019utile/perdita di partecipazioni contabilizzate con il metodo del patrimonio netto<span class=\"ws0\">\u201d <span class=\"_ _45\"> </span><span class=\"ls11 ws23\">\u00e8<span class=\"_ _1ec\"> </span></span></span>essenzialmente rif<span class=\"_ _1\"></span>erit<span class=\"ws0\">a <span class=\"_ _40\"></span><span class=\"ls10 ws16\">alla <span class=\"_ _40\"></span></span><span class=\"ws47\">rilevazione pr<span class=\"_ _1\"></span>o</span>-<span class=\"ws47\">quota dei risultati delle societ\u00e0 collegate consolidate<span class=\"_ _1ec\"> </span></span></span>con i<span class=\"_ _1\"></span>l metodo del<span class=\"_ _1\"></span> <span class=\"ls16 ws1d\">patri<span class=\"_ _5f\"></span>monio<span class=\"_ _5f\"></span> netto com<span class=\"_ _5f\"></span>e detta<span class=\"_ _5f\"></span>gliate a<span class=\"_ _3\"></span>lla N<span class=\"_ _3\"></span>ota 4<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>L\u2019ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>l \u201cR<span class=\"_ _1\"></span>isultato pro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ws58\">quota delle societ\u00e0 </span></span><span class=\"ws48\">ad equi<span class=\"_ _1\"></span>ty<span class=\"ls10 wsc4\">\u201d risult<span class=\"_ _1\"></span>a pari ad euro <span class=\"lse ws14\">2.041<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Tale risultato registra un <span class=\"lse ws121\">increm<span class=\"_ _5f\"></span>ento di e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span><span class=\"ws14\">1.022<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _3b\"> </span><span class=\"ls19 ws91\">rispett<span class=\"_ _1\"></span>o al</span></span></span>l\u2019es<span class=\"_ _5f\"></span>ercizio 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _69\"> </span><span class=\"ls2b wsbb\">l<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span>all\u2019ingresso della partecipazione in Tirrenofruit ed all\u2019e<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>fetto del risultato per l\u2019intero anno della<span class=\"_ _5f\"></span> societ\u00e0<span class=\"_ _3\"></span> Agri<span class=\"_ _5f\"></span>cola Azzu<span class=\"_ _5f\"></span>rra ladd<span class=\"_ _5f\"></span>ove nell\u2019eser<span class=\"_ _5f\"></span>cizio 202<span class=\"_ _5f\"></span>1 se n\u2019era <span class=\"_ _5f\"></span>conteggiato<span class=\"_ _5f\"></span> solam<span class=\"_ _3\"></span>ente <span class=\"ls0 ws0\">l\u2019ultimo<span class=\"_ _1ec\"> </span></span>tri<span class=\"_ _1\"></span>mestre<span class=\"ls0 ws0\">. </span>Si segnala che all\u2019interno della voce \u201cRisultato di negoziazione titoli e par<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ecipazioni\u201d, al 31<span class=\"_ _1ec\"> </span>dicem<span class=\"_ _3\"></span>bre 2022<span class=\"_ _5f\"></span>, risulta i<span class=\"_ _3\"></span>scri<span class=\"_ _5f\"></span>tto euro 4<span class=\"_ _5f\"></span>67 miglia<span class=\"_ _3\"></span>ia qua<span class=\"_ _5f\"></span>le <span class=\"ls0 ws45\">aggiustamento finale della \u201ccontingent<span class=\"_ _1ec\"> </span></span>consideration<span class=\"_ _1\"></span>\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span>a <span class=\"_ _37\"></span><span class=\"ws87\">alla definizione del prezzo dell\u2019a<span class=\"_ _3\"></span>cquisizione di Agricola Azzurra intervenu<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span>una v<span class=\"ls0 ws16\">olta superato il termine massimo dei 12 mesi dalla data dell\u2019operazione<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>NOTA 2<span class=\"ls0 ws0\">9<span class=\"ls4 ws86\">. Impost<span class=\"_ _3\"></span>e sul reddi<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></span></span>Quasi<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls16 ws73\">tutte<span class=\"_ _5f\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">le <span class=\"_ _1\"></span><span class=\"ws58\">societ\u00e0 controllate italiane aderisc<span class=\"ls19 ws2b\">on<span class=\"_ _1\"></span>o</span></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">al sistema del \u201cconsolidato f<span class=\"_ _1\"></span>iscale\u201d posto in<span class=\"_ _1ec\"> </span></span></span></span></span>capo a<span class=\"_ _5f\"></span> Orsero<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">ai sensi d<span class=\"_ _3\"></span>egli artt. 117 e segg. d<span class=\"_ _5f\"></span>el <span class=\"ls2 ws61\">T.U.I.R.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">ed analog<span class=\"_ _1\"></span>o sistema <span class=\"ls16 ws5d\">\u00e8 stato a<span class=\"_ _5f\"></span>ttivato i<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>Franci<span class=\"_ _3\"></span>a da<span class=\"_ _3\"></span> parte di<span class=\"_ _5f\"></span> AZ Fran<span class=\"_ _3\"></span>ce unita<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alle s<span class=\"_ _5f\"></span>ue societ\u00e0<span class=\"_ _5f\"></span> controlla<span class=\"_ _5f\"></span>te frances<span class=\"_ _3\"></span>i.<span class=\"ls0 ws0\"> </span>La movimentazione delle imposte \u00e8 riepilogata nella tabella qui di seguito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Imposte correnti<span class=\"ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>933)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.46<span class=\"_ _1\"></span>9)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(465)</span> </span>Imposte da consolidato fiscale<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0 lse ws14\">2.393 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.9<span class=\"_ _5f\"></span>34 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>459 <span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte anticipate e differite<span class=\"ws0\"> <span class=\"_ _26\"> </span><span class=\"fc0 lse ws14\">(131)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">1.207 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(1.33<span class=\"_ _1\"></span>8)</span> </span></span></span>Imposte sul <span class=\"_ _1\"></span>reddito<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(2.327)</span> <span class=\"_ _ab\"> </span><span class=\"fc0\">(1.344)</span> </span>L<span class=\"lsf wsd0\">\u2019inc<span class=\"_ _1\"></span>rement<span class=\"_ _1\"></span>o del monte<span class=\"_ _1\"></span></span> <span class=\"ws7b\">imposte rispetto all\u2019esercizio precedente si deve alla societ\u00e0 armatoriale<span class=\"_ _1ec\"> </span></span>che, co<span class=\"_ _3\"></span>n ef<span class=\"_ _5f\"></span>fetto il 1\u00b0<span class=\"_ _5f\"></span> gennaio<span class=\"_ _5f\"></span> 2021, <span class=\"ws14\">ave<span class=\"_ _3\"></span>va<span class=\"ls0 ws0\"> <span class=\"ws1e\">optato p<span class=\"_ _3\"></span>er il sistema agevolato di de<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erminazione delle<span class=\"_ _1ec\"> </span></span></span></span>imposte \u201ct<span class=\"_ _1\"></span>onnage tax\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"ws9b\">c<span class=\"_ _1\"></span>on conseguente<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">rilascio delle imposte differite conteggiate sui maggiori<span class=\"_ _1ec\"> </span></span></span></span>valori delle navi iscritti nel 2015 al momento della First Time Adoption dei princi<span class=\"_ _3\"></span>pi IAS, con un<span class=\"_ _1ec\"> </span>beneficio su<span class=\"_ _1\"></span>l risultato <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019esercizio <span class=\"ws16\">di euro 1.202 migliaia.</span></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>2022 -Aliquota 24%<span class=\"_ _1ec\"> </span>2021 -Aliquota 24%<span class=\"_ _1ec\"> </span>Imponibile <span class=\"_ _3a\"> </span>Im<span class=\"_ _1\"></span>posta <span class=\"_ _3c\"> </span>Im<span class=\"_ _1\"></span>ponibile <span class=\"_ _3a\"> </span>Imposta<span class=\"_ _1ec\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0\">36.131 </span> <span class=\"_ _12c\"> </span><span class=\"fc0\"> </span> <span class=\"_ _13c\"> </span>20.835  <span class=\"_ _12c\"> </span> </span>Imposta teorica<span class=\"ws0\"> </span>(8.672)<span class=\"fc1\"> </span>(5.000)<span class=\"_ _1ec\"> </span>Tonnage<span class=\"_ _1\"></span> Tax Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">7.838 </span> <span class=\"_ _3d\"> </span>  <span class=\"_ _a6\"> </span><span class=\"lse ws14\">2.843 </span> </span>Risultato partecipazioni ad equity<span class=\"ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>041)</span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">490<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span></span><span class=\"ls18 ws21\">(1.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span></span>245 <span class=\"fc1 ls0 ws0\"> </span></span></span>Societ\u00e0 es<span class=\"_ _3\"></span>tere per di<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ersa %<span class=\"_ _3\"></span> <span class=\"ls0\">fiscale <span class=\"_ _78\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(198)</span> <span class=\"_ _39\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(286)</span> </span>Divi<span class=\"_ _1\"></span>dendi in<span class=\"_ _1\"></span>tercompan<span class=\"_ _1\"></span>y tassat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">23.830 </span> <span class=\"_ _1b\"> </span><span class=\"fc0 lse ws14\">(286)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">18.452<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _178\"> </span></span>(221)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Rilascio imposte differite<span class=\"ws0\"> <span class=\"_ _179\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\"> -</span> <span class=\"_ _fe\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">1.4<span class=\"_ _3\"></span>29 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri non imponibili/recuperi imposte<span class=\"ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.99<span class=\"_ _1\"></span>0)</span> <span class=\"_ _58\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(497)</span> </span>Imposte effettive <span class=\"_ _e9\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.818)</span> <span class=\"_ _3a\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(1.488)</span> Imposte Ir<span class=\"_ _1\"></span>ap/Cvae<span class=\"ls0 ws0\"> <span class=\"_ _17a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(854)</span> <span class=\"_ _39\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(839)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte di cui a bilancio consolidato <span class=\"_ _55\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _3a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.327)</span> Aliquota effettiva<span class=\"ws0\"> <span class=\"_ _148\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">10,2%</span> <span class=\"_ _c3\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">11,2%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>La tabella di cui sopra dettaglia il raccordo tra imposte teoriche ed effettive <span class=\"ls11 ws0\">dei d<span class=\"_ _5f\"></span>ue esercizi, be<span class=\"_ _1ec\"> </span></span>evide<span class=\"_ _1\"></span>nzian<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws71\">l<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>renze<span class=\"_ _1\"></span><span class=\"ls23 ws27\">; <span class=\"_ _1\"></span><span class=\"ls19 ws93\">sopratt<span class=\"_ _1\"></span>utto legate a</span></span></span>l <span class=\"_ _1\"></span><span class=\"ls23 ws51\">ben<span class=\"_ _1\"></span>efic<span class=\"_ _1\"></span>io l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span>o a<span class=\"ls10 wsc4\">lla tas<span class=\"_ _1\"></span>sazione </span></span>\u201c<span class=\"ls1c ws2f\">Tonnage</span> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">Tax</span>\u201d.<span class=\"_ _1ec\"> </span></span>In riga separat<span class=\"_ _1\"></span>a sono indicate le impost<span class=\"_ _1\"></span>e Irap e Cvae (F<span class=\"lse wsc6\">ranci<span class=\"_ _5f\"></span>a) conte<span class=\"_ _5f\"></span>ggiate su<span class=\"_ _5f\"></span> una divers<span class=\"_ _5f\"></span>a base<span class=\"_ _5f\"></span> </span>imponibile. <span class=\"_ _69\"> </span>L<span class=\"ws8c\">a tabella qui di seguito evidenzia la movimentazione per natura delle divers<span class=\"_ _1ec\"> </span></span>componenti che hanno riguardato le<span class=\"_ _1\"></span> imposte anticipate.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _e8\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _7b\"> </span>2022 <span class=\"_ _76\"> </span>2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> </span>5.397 <span class=\"fc1 ls0 ws0\"> </span>5.020 <span class=\"fc1 ls0 ws0\"> </span>377 <span class=\"fc1 ls0 ws0\"> </span>29 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"fc0 ws14\">567 </span><span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0 ws14\">829 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">(149)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(43)</span><span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span></span><span class=\"fc0 ws14\">(87)</span><span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span><span class=\"fc0 ws14\">(30)</span><span class=\"ls0 ws0\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">571 </span> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">598 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(24)</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(164)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span>Svalut<span class=\"_ _1\"></span>azioni e accant<span class=\"_ _1\"></span>onament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.0<span class=\"_ _3\"></span>05 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span></span>993 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>12 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dd\"> </span></span>(12<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _16\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">58 </span><span class=\"ls0 ws0\"> <span class=\"_ _dd\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span></span><span class=\"fc0 ws14\">91 </span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"fc0 ws14\">(301)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Varie Minori<span class=\"ws0\"> <span class=\"_ _13e\"> </span><span class=\"fc0 lse ws14\">635 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">994 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(359)</span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">158 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>4 <span class=\"fc1\"> </span>(331)<span class=\"fc1\"> </span>La tabella qui di seg<span class=\"_ _3\"></span>uito evidenzia la movimentazione <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span> natura delle diverse <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>omponenti ch<span class=\"_ _1ec\"> </span>hanno <span class=\"ls19 ws22\">interessato le imposte differite passive<span class=\"ls0 ws0\">.</span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>202220212022<span class=\"_ _1ec\"> </span>202120222021<span class=\"_ _1ec\"> </span>Leasing impianti<span class=\"ws0\"> <span class=\"_ _149\"> </span><span class=\"fc0 ls18 ws21\">(1.74<span class=\"_ _1\"></span>9)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1.72<span class=\"_ _1\"></span>8)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">(21)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">(108)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></span></span>Rivalut<span class=\"_ _1\"></span>azione mag<span class=\"_ _1\"></span>azzino<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">227 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Su J<span class=\"ls0 ws0\">-</span>en<span class=\"_ _1\"></span>tries FV<span class=\"_ _1\"></span> Magazzi<span class=\"_ _1\"></span>ni Fern\u00e1nde<span class=\"_ _1\"></span>z<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.755)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.820)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _80\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i nav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _17b\"> </span><span class=\"fc0 lse ws14\">(298)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">(297)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">1.202 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">(350)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(204)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span></span><span class=\"fc0 ws14\">(146)</span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"fc0 ws14\">(194)</span><span class=\"ls0 ws0\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _17c\"> </span></span><span class=\"fc0 ws14\">(63)<span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _ef\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span>-  <span class=\"_ _33\"> </span></span>(125)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>- </span></span>Varie Minori<span class=\"ws0\"> </span>(378)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(31)<span class=\"fc1 ls0 ws0\"> </span>(2)<span class=\"fc1 ls0 ws0\"> </span>(34)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span>(4.593)<span class=\"fc1\"> </span>(4.081)<span class=\"fc1\"> </span>13 <span class=\"fc1\"> </span>1.351 <span class=\"fc1\"> </span>(271)<span class=\"fc1\"> </span>(194)<span class=\"fc1\"> </span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"lse ws14\">20</span>22  <span class=\"ws74\">non sono in essere contenziosi fiscali di rilievo, ad eccezione di quell<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws74\">i </span></span>precedentemen<span class=\"_ _5f\"></span>te menzionati nella<span class=\"_ _5f\"></span> Nota 17<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span>Non si evidenziano altre si<span class=\"_ _5f\"></span>gnific<span class=\"_ _1\"></span>ative modifiche della <span class=\"_ _5f\"></span>normativa in materia fiscale tra il<span class=\"_ _3\"></span> 20<span class=\"ws0\">22 <span class=\"_ _37\"></span></span>ed i<span class=\"_ _1ec\"> </span>l 20<span class=\"ls0 ws0\">21 <span class=\"_ _1\"></span><span class=\"ws58\">ad eccezione della r<span class=\"_ _1\"></span>iduzione del<span class=\"ws87\">l\u2019aliquota fiscale in Francia c<span class=\"_ _3\"></span>he scende dal <span class=\"ws0\">2<span class=\"ls11 ws23\">6,5<span class=\"ls2b ws14b\">% al </span></span>25<span class=\"ls2a ws128\">% a<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws58\"><span class=\"ws87\"><span class=\"ws0\"><span class=\"ls2a ws128\"> </span></span></span></span></span>partire dal 1\u00b0 gennaio 20<span class=\"ws0\">22.</span><span class=\"ws0\"> </span>NOTA <span class=\"lsc wse\">30<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">Riconciliazion<span class=\"_ _5f\"></span>e dell\u2019Adjuste<span class=\"_ _3\"></span>d E<span class=\"ls3a ws11e\">BIT<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>A<span class=\"ls0 ws0\"> <span class=\"ls8 ws8\">con il risultato </span></span></span><span class=\"wsd\">del peri<span class=\"_ _5f\"></span>odo<span class=\"ls0 ws0\"> </span></span></span></span></span>Si fornisce una riconciliazione dell\u2019<span class=\"ff8 lsf ws1f\">Adjust<span class=\"_ _1\"></span>ed</span><span class=\"ws0\"> <span class=\"_ _41\"> </span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _3f\"> </span><span class=\"lsf ws12a\">utiliz<span class=\"_ _1\"></span>zato dal<span class=\"_ _1\"></span> Manag<span class=\"_ _1\"></span>ement de<span class=\"_ _1\"></span>l Grupp<span class=\"_ _1\"></span>o<span class=\"ls23 ws6f\">, in </span></span></span>quanto indicatore di performance monit<span class=\"_ _1\"></span>orato a livello consolidato,<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls2b wsbb\">con <span class=\"_ _e0\"> </span></span>l\u2019utile/perdita </span>dell\u2019esercizio <span class=\"ls19 ws22\">presentato nel prospetto di conto economico.</span> Valori in migliaia \u20ac <span class=\"_ _15c\"> </span>31.12.2022 <span class=\"_ _d2\"> </span>31.12.2021 <span class=\"_ _6f\"> </span>Va<span class=\"_ _1\"></span>riazione Utile/perdita dell'esercizio<span class=\"ws0\"> </span>32.460 <span class=\"fc1\"> </span>18.508 <span class=\"fc1\"> </span>13.952 <span class=\"fc1\"> </span>Imposte<span class=\"ls0 ws0\"> <span class=\"_ _17d\"> </span><span class=\"fc0 lse ws14\">3.671 </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">2.327 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">1.344 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Proventi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _110\"> </span></span><span class=\"fc0 ws14\">(321)</span><span class=\"ls0 ws0\"> <span class=\"_ _c6\"> </span></span><span class=\"fc0 ws14\">(352)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">31 </span> </span></span>Oneri fi<span class=\"_ _5f\"></span>nanziari e<span class=\"_ _5f\"></span> differen<span class=\"_ _3\"></span>ze cam<span class=\"_ _5f\"></span>bio<span class=\"ls0 ws0\"> <span class=\"_ _17e\"> </span></span><span class=\"fc0 ws14\">5.690 </span><span class=\"ls0 ws0\"> <span class=\"_ _28\"> </span></span><span class=\"fc0 ws14\">3.665 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">2.025 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Altri p<span class=\"_ _3\"></span>roventi<span class=\"_ _5f\"></span>/oneri d<span class=\"_ _5f\"></span>a partecipa<span class=\"_ _5f\"></span>zioni<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">483 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 ls1c ws2f\">(4)</span> <span class=\"_ _10c\"> </span><span class=\"fc0 lse ws14\">487 </span> </span></span>Quota <span class=\"ls0 ws16\">dell'utile<span class=\"_ _1\"></span> (perdita) di partecipazioni </span>contabilizzate con il metodo del patrimonio nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>(2.<span class=\"_ _1\"></span>041)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>(1<span class=\"_ _1\"></span>.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>(1.02<span class=\"_ _1\"></span>2)<span class=\"fc1 ls0 ws0\"> </span>Risultato operativo (E<span class=\"ls18 ws21\">BIT</span>) <span class=\"_ _16b\"> </span><span class=\"fc0\">39.942 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">23.125 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">16.817 </span> Ammortamenti imm.ni immateriali e materiali<span class=\"ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0 lse ws14\">28.<span class=\"_ _5f\"></span>114 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>24.994 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">3.119 </span> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _61\"> </span><span class=\"fc0 lse ws14\">2.2<span class=\"_ _3\"></span>45 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span>2.408 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span>(163)<span class=\"fc1 ls0 ws0\"> </span></span></span>Costi Piano di incentivazione per il Management<span class=\"ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">3.033 </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1.753 </span> <span class=\"_ _28\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.753)</span> </span>Proventi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>non rico<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _17f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _180\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>909)</span> <span class=\"_ _94\"> </span></span><span class=\"fc0 ws14\">1.909 </span><span class=\"ls0 ws0\"> </span>Oneri no<span class=\"_ _3\"></span>n ri<span class=\"_ _5f\"></span>correnti**<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _181\"> </span><span class=\"fc0 lse ws14\">2.725 </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">2.557 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">3.201 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _3\"></span>A*<span class=\"ls0 ws0\"> </span>76.058 <span class=\"fc1\"> </span>52.929 <span class=\"fc1\"> </span>23.129 <span class=\"fc1\"> </span>* Si<span class=\"_ _1\"></span> <span class=\"ls31 ws195\">segnala come l'Adjusted EBITDA del 31 dicembre 2022 pari ad euro 76.058 migliaia (eu<span class=\"_ _1\"></span>ro 52.929 migliaia </span>al 31 dicembre 2<span class=\"_ _5f\"></span>021) recepisca per euro 13<span class=\"_ _3\"></span>.788 migliaia (euro 7<span class=\"_ _5f\"></span>.<span class=\"_ _1\"></span>663 migliaia <span class=\"_ _3\"></span>al 31 dicembre<span class=\"_ _3\"></span> 2021) l'effetto mig<span class=\"_ _3\"></span>lior<span class=\"_ _3\"></span>ativ<span class=\"_ _5f\"></span>o dell'<span class=\"_ _5f\"></span>applic<span class=\"_ _5f\"></span>azion<span class=\"_ _5f\"></span>e dell'I<span class=\"_ _5f\"></span>FRS 16 \"<span class=\"ls14 ws1e9\">le<span class=\"_ _3\"></span>ases\". T<span class=\"_ _3\"></span>ale effet<span class=\"_ _5f\"></span>to migliorativo tr<span class=\"_ _5f\"></span>ova quasi int<span class=\"_ _3\"></span>era c<span class=\"_ _3\"></span>ompensa<span class=\"_ _5f\"></span>z<span class=\"_ _1\"></span>ione </span>nei maggiori am<span class=\"_ _3\"></span>mortamenti, per e<span class=\"_ _3\"></span>uro 12.560 m<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>gliaia (euro 6<span class=\"_ _3\"></span>.983 migliaia al<span class=\"_ _3\"></span> 31 dicembre<span class=\"_ _5f\"></span> 2021) ed oneri finanziari per euro 1.123 m<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>gliaia (euro 864 <span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>igliaia al 31 d<span class=\"_ _3\"></span>icembre 2021).<span class=\"_ _1ec\"> </span>NOTA <span class=\"lsc wse\">31<span class=\"ls0 ws0\">. </span></span><span class=\"ws8\">Utile per azione<span class=\"ls0 ws0\"> </span></span>L\u2019utile base per azione \u00e8 calcolato, in accordo con lo IAS 33, dividendo il risultato netto di pertinenza del Gruppo per il numero medio di azioni in<span class=\"_ _3\"></span> circolazione nel corso del periodo.<span class=\"ws0\"> <span class=\"_ _1\"></span>L\u2019utile </span>per azione \u201cFully Diluted\u201d \u00e8 calcolato dividendo il risultato netto di pertinenza del<span class=\"_ _5f\"></span> Gruppo per il numero medio di azioni in circolazione comprensivo delle azioni speciali e de<span class=\"ws0\">i<span class=\"_ _3\"></span> <span class=\"ls10 ws100\">warrant, in entrambi </span></span>i casi escludendo le azioni proprie in portafoglio.<span class=\"_ _1ec\"> </span>Valori in \u20ac <span class=\"_ _be\"> </span>2022 <span class=\"_ _17\"> </span>2021 Utile/perdita, attribuibile ai soci della controllante 32.264.921 <span class=\"fc1\"> </span>18.289.521 <span class=\"fc1\"> </span>Numero medio di azioni in circolazione 17.282.156 <span class=\"fc1\"> </span>17.509.951 <span class=\"fc1\"> </span>Utile/perdita base <span class=\"_ _1\"></span>per azione<span class=\"ws0\"> </span>1,867 <span class=\"fc1\"> </span>1,045 <span class=\"fc1\"> </span>Numero medio di azioni in circolazione<span class=\"ws0\"> <span class=\"_ _182\"> </span><span class=\"fc0 lse ws14\">17.282<span class=\"_ _3\"></span>.156 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d1\"> </span></span>17.509.951 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Numero medio di azioni speciali e warrant<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Numero medio di azioni in circolazione diluito 17.282.156 <span class=\"fc1\"> </span>17.509.951 <span class=\"fc1\"> </span>Utile/perdita diluito p<span class=\"_ _1\"></span>er azione<span class=\"ws0\"> </span>1,867 <span class=\"fc1\"> </span>1,045 <span class=\"fc1\"> </span>NOTA 3<span class=\"ls0 ws0\">2<span class=\"ls4 ws86\">. Infor<span class=\"_ _3\"></span>mativa s<span class=\"_ _5f\"></span>ugli strumenti<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _5f\"></span>iari<span class=\"ls0 ws0\">- <span class=\"ls8 ws123\">informazioni <span class=\"ls9 wsb\">in<span class=\"_ _5f\"></span>tegrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span></span></span></span></span></span>La tabel<span class=\"_ _1\"></span>la sotto riportata mostr<span class=\"_ _1\"></span>a una dettagli<span class=\"_ _1\"></span>ata analisi delle attiv<span class=\"_ _1\"></span>it\u00e0 e passivit\u00e0 previst<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">da<span class=\"lsf ws1f\">ll\u2019IFRS<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span>7, <span class=\"lse\">second<span class=\"_ _5f\"></span>o le catego<span class=\"_ _5f\"></span>rie previ<span class=\"_ _5f\"></span>ste dall\u2019I<span class=\"_ _3\"></span>FRS <span class=\"ls0 ws0\">9 <span class=\"ws16\">per il 20</span>22 <span class=\"ls11 ws13\">e 20</span>21<span class=\"_ _1ec\"> </span></span></span><span class=\"lse\"><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> Valore<span class=\"_ _1ec\"> </span> Bilancio<span class=\"_ _1ec\"> </span> 31.12.2022<span class=\"_ _1ec\"> </span> Attivit\u00e0<span class=\"_ _1ec\"> </span> a costo<span class=\"_ _1ec\"> </span> amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span> a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span> CE**<span class=\"_ _1ec\"> </span> Attivit\u00e0<span class=\"_ _1ec\"> </span> a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span> OCI*<span class=\"_ _1ec\"> </span> Passivit\u00e0<span class=\"_ _1ec\"> </span> a costo<span class=\"_ _1ec\"> </span> amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span> a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span> OCI*<span class=\"_ _1ec\"> </span> Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span> correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.903 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>3.445 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">16.929<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>16.<span class=\"_ _3\"></span>929 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span> correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.156<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>14.<span class=\"_ _3\"></span>146 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span> equivalenti<span class=\"_ _1ec\"> </span> 68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>68.<span class=\"_ _3\"></span>830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> 224.647 <span class=\"fc1\"> </span>223.178 <span class=\"fc1\"> </span>10 <span class=\"fc1\"> </span>1.459 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _de\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span><span class=\"ff8 ls31 wsed\">(25.000)</span></span> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span></span></span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span>(Oltre 12M)<span class=\"fc1 ls0 ws0\"> </span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span> finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span> fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti <span class=\"ls15 ws1a\">deriva<span class=\"_ _1\"></span>ti di<span class=\"_ _1\"></span> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span> (part<span class=\"_ _5f\"></span>e<span class=\"_ _1ec\"> </span> corrente)<span class=\"fc1 ls0 ws0\"> </span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"fc1 ls0 ws0\"> </span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(3.933)</span> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8 ls31 wsed\">(3.933)</span></span> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span> finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(<span class=\"_ _1\"></span>940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span> finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span> 16<span class=\"fc1 ls0 ws0\"> </span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"fc1 ls0 ws0\"> </span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span> copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>(619)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8\">- </span></span> <span class=\"_ _4d\"> </span></span>(619)<span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span> acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"fc1 ls0 ws0\"> </span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>-  Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _138\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _79\"> </span></span><span class=\"fc0\">- </span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"ff8 fc0 ws14\">(23.669)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"ff8 lse ws14\">(23.669)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> (301.825)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(301.206)<span class=\"fc1\"> </span>(619)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls4b ws164\">, <span class=\"ls33 ws1b\">FV=<span class=\"_ _1\"></span> Fair<span class=\"_ _1\"></span> Val<span class=\"_ _1\"></span>ue<span class=\"ls0 ws1d7\">  <span class=\"ws0\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.348 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">11.254<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>11.<span class=\"_ _3\"></span>254 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.182<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>12.<span class=\"_ _3\"></span>805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>1.356 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>55.043<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>55.<span class=\"_ _3\"></span>043 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>200.399 <span class=\"fc1\"> </span>199.022 <span class=\"fc1\"> </span>21 <span class=\"fc1\"> </span>1.356 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(30.000)<span class=\"_ _5f\"></span><span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fs2 fc0\">- </span> </span></span></span>- <span class=\"fc1\"> </span>(30.000)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"ls0 ws0\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"ls0 ws0\"> </span>(240)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span><span class=\"ls31 wsed\">(240)</span><span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"ls0 ws0\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(13.844)</span><span class=\"fs0\"> <span class=\"_ _ec\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> <span class=\"_ _9e\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> </span></span>- <span class=\"fc1\"> </span>(13.844)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"ls0 ws0\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c7\"> </span><span class=\"fs2 fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _91\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">(126.854)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">(126.854)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.142)</span><span class=\"ff8\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _da\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>4.14<span class=\"_ _1\"></span>2)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- </span> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"fc0 ws14\">(20.811)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"lse ws14\">(20.811)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(293.630)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(293.389)<span class=\"fc1\"> </span>(240)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">,<span class=\"fs0\"> </span><span class=\"ls33 wsf2\">F<span class=\"_ _1\"></span>V= Fai<span class=\"_ _1\"></span>r Value<span class=\"_ _1\"></span></span> <span class=\"fs0\"> </span></span>Si segnala che tra le attivit\u00e0 finanziarie solo quelle <span class=\"lsf ws1f\">\u201cAltr<span class=\"_ _1\"></span></span>i crediti ed altre<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"lse ws12b\">attivit\u00e0 co<span class=\"_ _5f\"></span>rrenti\u201d<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>compre<span class=\"_ _3\"></span>ndono<span class=\"_ _3\"></span> titol<span class=\"_ _3\"></span>i, o<span class=\"_ _3\"></span>vve<span class=\"_ _3\"></span>ro strum<span class=\"_ _5f\"></span>enti fina<span class=\"_ _5f\"></span>nziari <span class=\"_ _3\"></span>che v<span class=\"_ _3\"></span>engon<span class=\"_ _3\"></span>o va<span class=\"_ _3\"></span>lutati<span class=\"_ _5f\"></span> al <span class=\"ff8 ws71\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">con imp<span class=\"_ _1\"></span>atto a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff8 ws71\"><span class=\"ff1 ls0 ws0\"><span class=\"lsf ws96\"> </span></span></span>conto ec<span class=\"_ _1\"></span>onomico<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">ed <span class=\"_ _1\"></span></span></span><span class=\"ws2c\">includono, inoltre, <span class=\"ls0 ws7b\">il fair value positivo<span class=\"ws0\"> <span class=\"lse wsd9\">dei deri<span class=\"_ _5f\"></span>vati di co<span class=\"_ _5f\"></span>pertura <span class=\"ls19 ws2b\">con<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">impatt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ws2c\"><span class=\"ls0 ws7b\"><span class=\"ws0\"><span class=\"lse wsd9\"><span class=\"ls19 ws2b\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span></span></span></span></span></span>a cont<span class=\"_ _1\"></span>o economico<span class=\"ls0 ws0\"> </span><span class=\"ws2b\">complessi<span class=\"_ _1\"></span>vo. <span class=\"lse ws23\">I crediti comm<span class=\"_ _5f\"></span>erciali<span class=\"ls0 ws0\"> <span class=\"ws7b\">e gli altri credi<span class=\"_ _3\"></span>ti<span class=\"ws0\"> <span class=\"ls10 wsc3\">ve<span class=\"_ _1\"></span>ngono valutat<span class=\"_ _1\"></span>i al valore<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws2b\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"><span class=\"ws7b\"><span class=\"ws0\"><span class=\"ls10 wsc3\"> </span></span></span></span></span></span>nominale che considerata la<span class=\"_ _3\"></span> rapidit\u00e0 di in<span class=\"_ _3\"></span>casso, coincide con il<span class=\"_ _3\"></span> valore determinato<span class=\"_ _1ec\"> </span> dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Tra le passiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziarie i<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 ws5e\"> </span></span>derivati di negoziazione rientrano nella ca<span class=\"ls10 wsd3\">tegoria \u201cPassivi<span class=\"_ _1\"></span>t\u00e0 valutate<span class=\"_ _1\"></span> al <span class=\"ff8 lse wsd6\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls11 ws9e\">\u201d, m<span class=\"_ _3\"></span>entre i deri<span class=\"_ _3\"></span>vati<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 wsd3\"><span class=\"ff8 lse wsd6\"><span class=\"ff1 ls11 ws9e\"> </span></span></span>di cop<span class=\"_ _5f\"></span>ertura vengono<span class=\"_ _5f\"></span> registra<span class=\"_ _5f\"></span>ti al <span class=\"ff8 ws1a7\">fair value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws84\">, la relativa variazione viene contabilizzata in una riserva<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 ws1a7\"><span class=\"ff1 ls0 ws84\"> </span></span>di patrimonio netto, che cos<span class=\"_ _3\"></span>tituisce il conto economico complessivo. Si segnala,<span class=\"_ _3\"></span> <span class=\"ls18 ws27\">a rigu<span class=\"_ _1\"></span>a<span class=\"lse ws59\">rdo, che<span class=\"_ _3\"></span> il<span class=\"_ _1ec\"> </span></span></span><span class=\"ls18 ws27\"><span class=\"lse ws59\"> </span></span>Grupp<span class=\"_ _3\"></span>o, al 31 d<span class=\"_ _5f\"></span>icembre<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">20</span>22<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span></span>ha in ess<span class=\"_ _3\"></span>ere co<span class=\"_ _5f\"></span>ntratti <span class=\"_ _5f\"></span>derivati<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">relativi alla copertura dei tassi di<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws68\"> </span></span>interesse<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">ed</span> <span class=\"_ _41\"> </span><span class=\"ws3a\">ai tassi di cam<span class=\"_ _3\"></span>bio<span class=\"ws0\">  <span class=\"ls10 ws4c\">mentre per quanto rigu<span class=\"_ _1\"></span>arda la</span>  <span class=\"ls3d ws1ec\">cope<span class=\"_ _5f\"></span>rtura del bunke<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">essa \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws3a\"><span class=\"ws0\"><span class=\"ls3d ws1ec\"><span class=\"ls0 ws0\"><span class=\"ls19 wsa3\"> </span></span></span></span></span></span>termina<span class=\"_ _5f\"></span>ta al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2022<span class=\"_ _5f\"></span>,<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">co<span class=\"_ _1\"></span>me gi\u00e0 segnalato al<span class=\"_ _1\"></span>l</span>e <span class=\"ls25 ws4d\">No</span>t<span class=\"ls18 ws27\">e 9 e</span> </span><span class=\"ws14\">14<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span>Alla d<span class=\"_ _5f\"></span>ata del 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _43\"> </span><span class=\"ls1b ws2e\">r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>a</span>, <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">infa<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span></span>, <span class=\"_ _40\"></span><span class=\"ls16 ws73\">termina<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws67\">uno s<span class=\"_ _5f\"></span>trumento di <span class=\"_ _3\"></span>cope<span class=\"_ _3\"></span>rtura<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws198\">(swap) sul<span class=\"_ _5f\"></span> </span></span></span></span></span></span>bunke<span class=\"_ _3\"></span>r che la s<span class=\"_ _3\"></span>ocie<span class=\"_ _3\"></span>t\u00e0 arma<span class=\"_ _5f\"></span>trice ha at<span class=\"_ _3\"></span>tivato a<span class=\"_ _3\"></span>llo sco<span class=\"_ _5f\"></span>po di ri<span class=\"_ _3\"></span>durre e <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llare i<span class=\"_ _3\"></span> risch<span class=\"_ _5f\"></span>i connessi a<span class=\"_ _5f\"></span>lle<span class=\"_ _1ec\"> </span> variazioni del prezzo della materia prima<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e l</span>iquidato</span>, per la parte r<span class=\"_ _3\"></span>elativa al mese di dicembre<span class=\"_ _1ec\"> </span> 2022,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">nei primi giorni di <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2023<span class=\"lse ws80\">. Al 31<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">la quota liquidata<span class=\"_ _5f\"></span> n<span class=\"_ _1\"></span>ei primi <span class=\"_ _3\"></span>giorni di<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws47\"><span class=\"lse ws80\"><span class=\"ls0 ws0\"><span class=\"ws47\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2023<span class=\"_ _5f\"></span> pari ad e<span class=\"_ _5f\"></span>uro 20<span class=\"ls0 ws0\">7 <span class=\"_ _43\"> </span><span class=\"ws8f\">migliaia \u00e8 stato rilev<span class=\"_ _1\"></span>ato nella voce <span class=\"ls1b ws1ed\">Alt<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i cre<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti ed a<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"ls10 ws16\">attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws8f\"><span class=\"ls1b ws1ed\"><span class=\"ls10 ws16\"> </span></span></span></span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Alla d<span class=\"_ _5f\"></span>ata del 31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _5f\"></span>20<span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">r<span class=\"_ _1\"></span>isulta in essere <span class=\"ls2c ws15\">uno<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">strume<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span></span></span></span>o <span class=\"_ _37\"></span></span>di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura <span class=\"ls19 wsaa\">dei tassi di inter<span class=\"_ _1\"></span>esse,<span class=\"ls0 ws0\"> </span></span>legat<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">o </span><span class=\"wsc3\">al finanz<span class=\"_ _1\"></span>iamento da euro <span class=\"lse ws14\">90<span class=\"ls0 ws0\"> milioni<span class=\"ls19 ws2c\">, erogato per euro 33,3 milioni,</span> <span class=\"ws16\">il cui <span class=\"ff8 ls18 ws2a\">f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span><span class=\"ls11 ws23\">e </span></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positivo</span> </span></span></span>pari ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">283<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia, <span class=\"_ _40\"></span><span class=\"lse ws14\">rileva<span class=\"_ _5f\"></span><span class=\"ls10 wse2\">t<span class=\"_ _1\"></span>o alla voce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">attiv<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">finanz<span class=\"_ _1\"></span>iari</span>e <span class=\"_ _40\"></span><span class=\"ls1c wsb4\">non corrent</span>i <span class=\"_ _37\"></span><span class=\"ls19 ws97\">con contropartit<span class=\"_ _1\"></span>a</span> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls10 wse2\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"ls2a ws3e\"> </span></span></span></span></span></span></span></span>riserva di patrimonio nett<span class=\"_ _1\"></span>o appositamente designata<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span>Ancora un secondo strumento di copertur<span class=\"_ _1\"></span>a dei tassi di interesse, legato al finanziamento da euro<span class=\"_ _1ec\"> </span> 5,5 milioni, il cui <span class=\"ff8 lse wsd9\">fair val<span class=\"_ _5f\"></span>ue <span class=\"ff1 ls19 ws2b\">positi<span class=\"lse ws14\">vo<span class=\"ls0 ws0\"> <span class=\"ls10 wsc3\">\u00e8<span class=\"_ _1\"></span> pari ad euro <span class=\"ls18 ws21\">4<span class=\"_ _1\"></span>23</span></span> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia, rilevato alla voce </span>attivit\u00e0 <span class=\"ls23 ws27\">f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff8 lse wsd9\"><span class=\"ff1 ls19 ws2b\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"> </span></span></span></span></span>non corrent<span class=\"ls0 ws0\">i <span class=\"ls10 ws20\">con con<span class=\"_ _1\"></span>tropartita l<span class=\"_ _1\"></span>a riserva di pat<span class=\"_ _1\"></span>rimonio nett<span class=\"_ _1\"></span>o appositamente<span class=\"_ _1\"></span> designata. </span> </span>Infi<span class=\"_ _1\"></span>ne, un<span class=\"_ _1\"></span> terzo s<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>o di<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lse wsd6\">copert<span class=\"_ _3\"></span>ura sui <span class=\"_ _5f\"></span>tassi di in<span class=\"_ _3\"></span>teress<span class=\"_ _5f\"></span>e sul finanzia<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>to di euro<span class=\"_ _5f\"></span> 15.000 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsd6\"><span class=\"ls0 ws0\"> </span></span></span>in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risu<span class=\"_ _1\"></span>lta <span class=\"ls19 ws2b\">positivo</span><span class=\"ws0\"> <span class=\"ls10 ws4d\">e pari ad euro <span class=\"lse ws14\">753</span></span> </span>migliaia, iscritto nella voce <span class=\"ls16 ws73\">a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls1c ws185\">finanziarie no<span class=\"_ _3\"></span>n corrent<span class=\"ls0 ws0\">i <span class=\"_ _9\"></span><span class=\"lse wsd6\">con contro<span class=\"_ _3\"></span>par<span class=\"_ _3\"></span>tita l<span class=\"_ _3\"></span>a rise<span class=\"_ _5f\"></span>rva di pa<span class=\"_ _5f\"></span>trimonio<span class=\"_ _3\"></span> </span></span></span></span></span>netto. <span class=\"ls0 ws0\"> </span>Vi \u00e8, inoltre, una copertura <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span> acquisti usd il cui mark<span class=\"_ _3\"></span> to market risulta<span class=\"ws0\"> <span class=\"ls2a ws3e\">ne<span class=\"_ _1\"></span>gat<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span></span> <span class=\"ls2b ws106\">e pa<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>6<span class=\"lse ws14\">19</span> </span>migliaia, iscritto nella voce <span class=\"ls10 ws1ee\">Passivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>arie di natur<span class=\"_ _1\"></span>a <span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\">  </span><span class=\"ws70\">con <span class=\"_ _5f\"></span>contropar<span class=\"_ _5f\"></span>tita riserva<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 ws1ee\"><span class=\"lse ws14\"><span class=\"ws70\"> </span></span></span>p<span class=\"ls19 ws22\">atrimonio netto<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws22\">. </span>NOTA 3<span class=\"ls0 ws0\">3<span class=\"ls4 ws86\">. Informa<span class=\"_ _5f\"></span>tiva sulle atti<span class=\"_ _5f\"></span>vit\u00e0 e passivit<span class=\"_ _3\"></span>\u00e0 valuta<span class=\"_ _5f\"></span>te al fair value<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Diversi principi contabili ed alcuni obblighi di inf<span class=\"_ _1\"></span>ormativa richiedono al Gruppo la valutazione de<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span> fair value delle attivit\u00e0 e del<span class=\"_ _5f\"></span>le passivit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _3\"></span>e non finanziarie. <span class=\"ls10 wsc3\">In<span class=\"_ _3\"></span> base a quanto richie<span class=\"_ _1\"></span>sto dal<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsc3\"> </span>principio IFRS 13<span class=\"ws0\">-<span class=\"ws1e\">Misurazioni del <span class=\"ff8 lse ws23\">fair valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls0 ws0\"> </span><span class=\"ff1\">si fo<span class=\"_ _5f\"></span>rnisce la s<span class=\"_ _5f\"></span>eguente info<span class=\"_ _5f\"></span>rmativa. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws4e\">per<span class=\"_ _1\"></span> le attiv<span class=\"_ _1\"></span>it\u00e0 e passivit<span class=\"_ _1\"></span>\u00e0 finanziar<span class=\"_ _1\"></span>ie che sono l<span class=\"_ _1\"></span>iquide o hanno u<span class=\"_ _1\"></span>na scaden<span class=\"_ _1\"></span>za m<span class=\"ls19 ws2b\">olto<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls10 ws4e\"><span class=\"ls19 ws2b\"> </span></span></span>prossima, si considera c<span class=\"_ _1\"></span>he il valore contabile approssimi il valor<span class=\"_ _1\"></span>e equo; questa ipote<span class=\"_ _1\"></span>si si<span class=\"_ _1ec\"> </span> applica anche per i depositi a termine, i<span class=\"_ _3\"></span> titoli a pronto smob<span class=\"_ _3\"></span>ilizzo e gli strumenti finanziari a<span class=\"_ _1ec\"> </span> tasso var<span class=\"_ _1\"></span>iabile; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws58\">per la valut<span class=\"_ _1\"></span>azione del <span class=\"ff8 ls10 wsc4\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>degli strumenti di copertura si ricorre all'utilizzo di modelli<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws58\"> </span></span>di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura d<span class=\"ws0\">el<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>bilancio <span class=\"ls19 ws9d\">sono stati stipulati i <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratti de<span class=\"lse wsd6\">rivati di co<span class=\"_ _5f\"></span>pertura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">sui tassi di interesse</span><span class=\"ws8b\">, sugli acquisti<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls19 ws9d\"><span class=\"lse wsd6\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span></span>usd<span class=\"ls0 ws0\"> <span class=\"ls3d ws19c\">e sul bu<span class=\"_ _3\"></span>nker <span class=\"lse ws23\">(<span class=\"_ _3\"></span>termina<span class=\"_ _5f\"></span>to al 31 d<span class=\"_ _3\"></span>icembr<span class=\"_ _5f\"></span>e 2022) <span class=\"lsf ws15\">gi\u00e0 ampiament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>i<span class=\"ls23 ws27\">; <span class=\"ls0 ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">il <span class=\"ff8 lse ws29\">fa<span class=\"_ _3\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span><span class=\"ls0 ws28\">lle passivit\u00e0<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"ws28\">n<span class=\"_ _1\"></span>on correnti viene ottenuto mediante l'at<span class=\"_ _3\"></span>tualizzazione<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ff8 lse ws29\"><span class=\"ff1 ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls0 ws28\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span></span></span>di tutti i flussi finanziari futur<span class=\"_ _5f\"></span>i alle c<span class=\"_ _1\"></span>o<span class=\"ls1c ws2f\">nd</span>izioni in <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ssere alla<span class=\"_ _3\"></span> fine del periodo<span class=\"ws6c\">. Nella realt\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ws6c\"> </span>attuale, dove per i debiti a med<span class=\"_ _3\"></span>io termine il costo del finanziamento \u00e8 allineato al valor<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span> di mercato si considerano i valori nominali del debito quali valori di <span class=\"ff8 lse ws23\">fai<span class=\"_ _5f\"></span>r value<span class=\"_ _1ec\"> </span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span>Per quant<span class=\"_ _1\"></span>o riguarda le pos<span class=\"ls0 ws92\">te commerciali e di altri crediti e debiti, il <span class=\"ff8 lse ws9c\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">\u00e8 pari al val<span class=\"_ _1\"></span>ore<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws92\"><span class=\"ff8 lse ws9c\"><span class=\"ff1 ls0 ws0\"><span class=\"ls10 ws13d\"> </span></span></span></span>contabile <span class=\"ls10 ws20\">in base all<span class=\"_ _1\"></span>a considerazion<span class=\"_ _1\"></span>e della lor<span class=\"_ _1\"></span>o scadenza rav<span class=\"_ _1\"></span>vicinata</span>.<span class=\"_ _1ec\"> </span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws40\"><span class=\"ls19 ws11f\"> </span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws44\"><span class=\"ff8 ls18 ws21\"> </span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span><span class=\"ff1 ls0 ws0\"> </span>Si segnala che quando per determinare il <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span> </span>si utilizzano informazioni di terzi, <span class=\"_ _3\"></span>quali quotazioni<span class=\"_ _1ec\"> </span> dei broker o i servizi di p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>icing<span class=\"ws0\">, <span class=\"_ _3\"></span>i<span class=\"lsf ws95\">l Gruppo v<span class=\"_ _1\"></span>aluta e doc<span class=\"_ _1\"></span>umenta le ev<span class=\"_ _1\"></span>idenze ott<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>e dai sogg<span class=\"_ _1\"></span>etti ter<span class=\"_ _1\"></span>zi<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf ws95\"> </span></span>per supportare il fatto che t<span class=\"_ _5f\"></span>ali v<span class=\"_ _1\"></span>alutazioni soddisfino le d<span class=\"_ _3\"></span>isposizioni degli IFRS, compreso il livello d<span class=\"_ _3\"></span>ella<span class=\"_ _1ec\"> </span> gerarc<span class=\"_ _1\"></span>hia del <span class=\"ff8 lse ws59\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in cui riclassificare la relativa valutazione.</span> </span></span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0, il Gruppo si avvale per q<span class=\"_ _5f\"></span>uant<span class=\"_ _1\"></span>o possibile<span class=\"_ _1ec\"> </span> di da<span class=\"ls0 ws7b\">ti di mercato osservabili. I fair value sono distinti in <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ari livelli gerarchici in base ai d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>i di input<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span>utilizzati nelle tecniche di valutazione, come illustrato di <span class=\"_ _5f\"></span>se<span class=\"_ _1\"></span>guito.<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws58\">ive<span class=\"_ _1\"></span>llo 1: le<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>ecniche di valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione utilizzano prezzi quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ws0\"> <span class=\"_ _1\"></span></span>(non rettificati)<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">su un<span class=\"_ _5f\"></span> merca<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws58\"><span class=\"ws0\"><span class=\"lse wsc6\"> </span></span></span></span></span>attivo per le attivit\u00e0 o le passivit\u00e0<span class=\"ws0\"> <span class=\"ls23 ws27\">ident<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he</span> <span class=\"ls10 ws20\">sogge<span class=\"_ _1\"></span>tte alla valut<span class=\"_ _1\"></span>azione; </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws16\">ive<span class=\"_ _1\"></span>llo 2: le tecniche di <span class=\"_ _3\"></span>valutazione considerano input diversi dalle quotazioni precedenti,<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws16\"> </span></span></span>ma comun<span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>sservabi<span class=\"_ _1\"></span>li dire<span class=\"_ _1\"></span>ttamen<span class=\"_ _1\"></span>te <span class=\"ls27 ws19c\">(prezzi) <span class=\"ls0 ws16\">o indire</span></span><span class=\"ws1f\">ttamente <span class=\"ls0 ws16\">(der<span class=\"_ _1\"></span>ivati dai prezzi) <span class=\"ls19 ws2b\">sul<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws16\"><span class=\"ls19 ws2b\"> </span></span></span>mercato<span class=\"_ _3\"></span>; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws28\">ive<span class=\"_ _1\"></span>llo 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili. <span class=\"_ _37\"></span></span> </span></span>Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi<span class=\"_ _3\"></span> livel<span class=\"ws7d\">li della gerarchia del fair value,<span class=\"_ _3\"></span> l\u2019intera valutazione \u00e8 i<span class=\"_ _3\"></span>nserita nello stesso livell<span class=\"_ _3\"></span>o di gerarchia<span class=\"_ _1ec\"> </span></span><span class=\"ws7d\"> </span>dell\u2019input di livello pi\u00f9 basso che \u00e8 sign<span class=\"_ _1\"></span>ificativo per l\u2019intera valutazione. Il Gruppo rileva i<span class=\"_ _1ec\"> </span> trasferimenti tra i vari livelli della gerarchia del <span class=\"_ _3\"></span>fair value alla fine dell\u2019esercizio nel quale il<span class=\"_ _1ec\"> </span> trasferimento ha avut<span class=\"_ _1\"></span>o luogo.<span class=\"ls0 ws0\"> </span>S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri</span> I derivati, valutati utilizzando tecniche che si basano su<span class=\"_ _1\"></span>i dati di mercato, sono <span class=\"ff8 ls3d ws1c3\">swap s<span class=\"_ _3\"></span>ul bunker<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff8 ls3d ws1c3\"><span class=\"ff1 ls0 ws0\"><span class=\"ls23 ws27\"> </span></span></span>cambi <span class=\"_ _3\"></span>ed <span class=\"_ _5f\"></span><span class=\"ff8 ls19 wsb5\">IRS su<span class=\"_ _1\"></span>i tassi di int<span class=\"_ _1\"></span>eresse<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">che hanno final<span class=\"_ _3\"></span>it\u00e0 di c<span class=\"_ _5f\"></span>op<span class=\"ls11 wsce\">ertura sia del valore eq<span class=\"_ _3\"></span>uo degli strumenti<span class=\"_ _5f\"></span> </span></span></span></span>sottostanti che dei flussi di cassa. Le tecniche di valutazione applicat<span class=\"_ _1\"></span>e con maggior frequenza<span class=\"_ _1ec\"> </span> includono i modelli di \u2019forward pricing\u2018 e<span class=\"ws0\"> <span class=\"_ _d\"> </span>\u2019<span class=\"ff8 ls21 ws22\">swap</span></span>\u2019, che utilizzano i calcoli del valore attuale. La<span class=\"_ _1ec\"> </span> tabella segu<span class=\"_ _3\"></span>ente a<span class=\"ls0 ws16\">nalizza gli strumenti finanziari valutati al <span class=\"ff8 lse ws23\">fa<span class=\"_ _5f\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in base a <span class=\"_ _3\"></span>tre differenti livelli di<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws16\"><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"><span class=\"ws16\"> </span></span></span></span>valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e9\"> </span>31.12.2022 <span class=\"_ _116\"> </span>31.12.2021<span class=\"_ _1ec\"> </span> Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Livello 1 Livello 2 Livello 3 Livello 1 Livello 2 Livello 3<span class=\"_ _1ec\"> </span> Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">10 </span><span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"ws14\">21 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a9\"> </span>- </span></span><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.356 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _93\"> </span>- </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Derivati di negoziazione<span class=\"ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>- </span><span class=\"ws0\"> </span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">(619)</span> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span><span class=\"lse ws14\">(240)</span> <span class=\"_ _bc\"> </span>- </span><span class=\"ls0 ws0\"> </span>Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli a<span class=\"_ _3\"></span>venti valore non significativo. <span class=\"ws0\"> </span>Il livello 2 di valutazione, <span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ilizzato per gli strumenti <span class=\"_ _5f\"></span>finanziari misur<span class=\"_ _1\"></span>ati al <span class=\"_ _3\"></span><span class=\"ff8 ls10 ws4c\">fair value<span class=\"ff1 ls19 wsa3\">, si basa su<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 ls10 ws4c\"><span class=\"ff1 ls19 wsa3\"> </span></span>parametri, come <span class=\"ls3d ws1d\">bunke<span class=\"_ _5f\"></span>r<span class=\"ls18 ws27\">,<span class=\"_ _1\"></span> cambi<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e <span class=\"ls19 ws2c\">t<span class=\"_ _1\"></span>assi di interesse, che sono quot<span class=\"_ _1\"></span>ati in mercati attivi o osservabili<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls3d ws1d\"><span class=\"ls18 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls19 ws2c\"> </span></span></span></span></span>s<span class=\"ws16\">u curve di tassi ufficiali.  L<span class=\"_ _1\"></span>\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 202</span>2 <span class=\"ls2a wsb9\">\u00e8<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>va<span class=\"_ _1ec\"> </span></span><span class=\"ls2a wsb9\"> </span>al <span class=\"_ _43\"></span><span class=\"ff8 lse ws67\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">positivo del derivato sugli interessi</span> <span class=\"_ _43\"> </span><span class=\"ls11 ws63\">mentre l<span class=\"ls10 ws13d\">a passivit\u00e0 valutat<span class=\"_ _1\"></span>a</span></span> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">con <span class=\"_ _43\"> </span></span><span class=\"ws92\">il livello 2 al <span class=\"ls18 ws21\">31<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8 lse ws67\"><span class=\"ff1 ls0 ws0\"><span class=\"ws92\"><span class=\"ls18 ws21\"> </span></span></span></span>dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls0 ws0\">022 <span class=\"ls10 ws4d\">\u00e8 r<span class=\"_ _1\"></span>elativa <span class=\"_ _1\"></span>a</span>i <span class=\"ff8 lse ws23\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"ls1b ws2e\">nega<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span></span>i <span class=\"lsf ws15\">del de<span class=\"_ _1\"></span>rivato <span class=\"ls19 ws2b\">sui </span><span class=\"ws1f\">c<span class=\"_ _1\"></span>ambi</span></span>.<span class=\"_ _1ec\"> </span></span></span></span>S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i no<span class=\"_ _1\"></span>n finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span></span> Si segnala che sussistono strumenti non finanziari valutati al <span class=\"ff8 lse wse9\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\">  <span class=\"ls10 ws1ca\">al 3<span class=\"_ _1\"></span>1</span>  <span class=\"lsf ws1f\">dic<span class=\"_ _1\"></span>embre</span> <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">20</span>22 </span></span>rapprese<span class=\"_ _1\"></span>ntati dalle<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">attivit\u00e0 biologiche della societ\u00e0 produttr</span></span>ice messicana.<span class=\"_ _1ec\"> </span>NOTA 3<span class=\"ls0 ws0\">4<span class=\"lsa ws11\">. Operazioni<span class=\"_ _5f\"></span> con parti cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> </span></span></span>La Soci<span class=\"_ _1\"></span>et\u00e0 ed il Gru<span class=\"_ _1\"></span>ppo hanno<span class=\"_ _1\"></span> <span class=\"ls10 ws16\">attuato<span class=\"ls0 ws0\"> </span><span class=\"wsd3\">una procedura di condotta relat<span class=\"_ _1\"></span>ivamente all\u2019ef<span class=\"_ _1\"></span>fettuazio<span class=\"_ _1\"></span>ne </span></span>di op<span class=\"_ _5f\"></span>erazioni con<span class=\"_ _5f\"></span> parti co<span class=\"_ _5f\"></span>rrelate, <span class=\"ls23 ws2e\">societ<span class=\"_ _1\"></span>\u00e0 e p<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span>ne f<span class=\"_ _1\"></span>isic<span class=\"_ _1\"></span>he, <span class=\"ls0 ws16\">allo scopo di monitorare e tracciare le </span></span>informazioni necessarie concernenti <span class=\"_ _1\"></span>operazioni <span class=\"ws68\">tra le socie<span class=\"_ _3\"></span>t\u00e0 del Gruppo nonch\u00e9 qu<span class=\"_ _3\"></span>elli <span class=\"ls1b\">in c<span class=\"_ _1\"></span>ui </span></span>a<span class=\"ws1e\">mministratori e dirigenti <span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>a </span></span>C<span class=\"ls17 ws3\">apogruppo <span class=\"ls19 ws2d\">abbiano un<span class=\"_ _1\"></span> interesse propr<span class=\"_ _1\"></span>io, </span></span>a<span class=\"ws1e\">l fine del loro controllo </span>ed eventua<span class=\"_ _3\"></span>le autorizza<span class=\"_ _3\"></span>zione. <span class=\"_ _5f\"></span>La procedura ind<span class=\"_ _3\"></span>ividua<span class=\"_ _3\"></span> i soggetti <span class=\"_ _5f\"></span>tenuti a riferir<span class=\"_ _5f\"></span>e le predette informazioni, definisce quali operazioni debbono divenire ogget<span class=\"ls19 wsa1\">to di comun<span class=\"_ _1\"></span>icazione, e fissa i </span>termini<span class=\"_ _5f\"></span> entro cui<span class=\"_ _5f\"></span> trasmett<span class=\"_ _3\"></span>ere le<span class=\"_ _5f\"></span> informa<span class=\"_ _5f\"></span>zioni, preci<span class=\"_ _5f\"></span>sandone<span class=\"_ _3\"></span> il co<span class=\"_ _5f\"></span>ntenuto.<span class=\"ls0 ws0\">  <span class=\"ws74\">Le principali at<span class=\"_ _3\"></span>tivit\u00e0 </span></span>infrag<span class=\"_ _3\"></span>ruppo, <span class=\"_ _5f\"></span>regolate a<span class=\"_ _3\"></span> pre<span class=\"_ _5f\"></span>zzi di merca<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o, s<span class=\"_ _5f\"></span>i sono svilup<span class=\"_ _5f\"></span>pate at<span class=\"_ _3\"></span>travers<span class=\"_ _3\"></span>o rapp<span class=\"_ _5f\"></span>orti contra<span class=\"_ _5f\"></span>ttuali ch<span class=\"_ _3\"></span>e in partico<span class=\"_ _3\"></span>lare<span class=\"_ _3\"></span> hanno rig<span class=\"_ _3\"></span>uarda<span class=\"_ _3\"></span><span class=\"lsf ws1f\">to:<span class=\"ls0 ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">la gest<span class=\"_ _1\"></span>ione delle partecipazioni;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws4b\">la reg<span class=\"_ _1\"></span>olazione dei <span class=\"_ _3\"></span>flussi <span class=\"lse wsab\">fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>ri attra<span class=\"_ _5f\"></span>verso la<span class=\"_ _5f\"></span> tesoreria a<span class=\"_ _5f\"></span>ccentrata<span class=\"_ _5f\"></span> e finanzi<span class=\"_ _5f\"></span>amenti </span></span></span>infrag<span class=\"_ _3\"></span>ruppo;<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">la condivisione di servizi generali, amministrativi e legali;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">l\u2019assistenza relat<span class=\"_ _1\"></span>iva ai servizi <span class=\"lse ws14\">i<span class=\"_ _5f\"></span>nformatici;<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws23\">accordi d<span class=\"_ _3\"></span>i nat<span class=\"_ _3\"></span>ura co<span class=\"_ _3\"></span>mmerc<span class=\"_ _5f\"></span>iale.<span class=\"ls0 ws0\"> </span></span></span>Risulta in e<span class=\"_ _1\"></span>ssere<span class=\"lse ws82\">, pera<span class=\"_ _5f\"></span>ltro, un <span class=\"_ _5f\"></span>rapporto di<span class=\"_ _5f\"></span> natura <span class=\"_ _5f\"></span>fiscale con<span class=\"_ _5f\"></span> la cont<span class=\"_ _5f\"></span>rollante O<span class=\"_ _3\"></span>rsero<span class=\"_ _3\"></span>, a s<span class=\"_ _5f\"></span>eguito </span>dell\u2019opzione <span class=\"_ _5f\"></span><span class=\"ws28\">eser<span class=\"_ _1\"></span>citata per il regime del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidato fiscale nazionale, disciplinato d<span class=\"_ _5f\"></span>agli art<span class=\"_ _1\"></span>icoli 117<span class=\"ws0\"> </span></span>e seg<span class=\"_ _1\"></span>uen<span class=\"_ _1\"></span>ti<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws94\">del T</span>.U.I.R.</span>, pe<span class=\"_ _1\"></span>r <span class=\"lsf ws94\">quasi tutt<span class=\"_ _1\"></span>e le<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">s<span class=\"_ _1\"></span>ociet\u00e0 italiane<span class=\"_ _1\"></span></span> <span class=\"_ _40\"></span><span class=\"ls16 ws65\">ed ana<span class=\"_ _5f\"></span>logo si<span class=\"_ _5f\"></span>stema \u00e8<span class=\"_ _3\"></span> sta<span class=\"_ _5f\"></span>to atti<span class=\"_ _5f\"></span>vato in<span class=\"_ _5f\"></span> </span></span></span>Francia da par<span class=\"_ _1\"></span>te di AZ<span class=\"_ _1\"></span> France unitame<span class=\"_ _1\"></span>nte alle su<span class=\"_ _1\"></span>e societ\u00e0 contr<span class=\"_ _1\"></span>ollate franc<span class=\"_ _1\"></span>esi<span class=\"ls0 ws0\">. <span class=\"ws7b\">I crediti ed i debiti </span></span>che sorgono a seguito di tali rapport<span class=\"_ _1\"></span>i di natura fiscale non sono fruttiferi di interessi. Le operazioni tr<span class=\"_ _1\"></span>a le so<span class=\"_ _1\"></span><span class=\"ls0 wsb2\">ciet\u00e0 rientranti nel perimetro di consolid<span class=\"_ _3\"></span>amento sono state eliminate nel bilancio </span>consolidato e non sono state evidenziate.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">Si segnala</span> <span class=\"_ _37\"></span></span><span class=\"ws97\">che<span class=\"_ _1\"></span> nel c<span class=\"_ _1\"></span>orso dell\u2019esercizi<span class=\"_ _1\"></span>o 20<span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span></span></span>non<span class=\"_ _1\"></span> sono state <span class=\"_ _40\"></span><span class=\"ls10 ws16\">re<span class=\"_ _1\"></span>alizzate<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws77\">operaz<span class=\"_ _5f\"></span>ioni co<span class=\"_ _3\"></span>n par<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i co<span class=\"_ _3\"></span>rrela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e div<span class=\"_ _5f\"></span>erse da q<span class=\"_ _3\"></span>uelle <span class=\"_ _5f\"></span>che rientra<span class=\"ls1c ws1ef\">no<span class=\"_ _5f\"></span> nell\u2019and<span class=\"_ _5f\"></span>amento </span></span></span></span>ordinario delle attivit\u00e0 del Gruppo<span class=\"ls11 ws23\">. <span class=\"_ _40\"></span></span>Si riporta qui di seguito il riepilogo delle voc<span class=\"_ _1\"></span>i della situazione patrimoniale-<span class=\"ws24\">finanziaria e di conto economico delle operazioni tra il Gruppo e le parti correla<span class=\"ls23 ws27\">te </span></span>(altre da quelle nei confronti delle<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 wsaa\">societ\u00e0 contr<span class=\"_ _1\"></span>ollate incluse nel consolidamento) <span class=\"lse ws60\">interco<span class=\"_ _5f\"></span>rse nel<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>20<span class=\"ls0 ws0\">22<span class=\"ls10 ws1f0\">. I rapporti con le societ<span class=\"_ _1\"></span>\u00e0 rappresentate<span class=\"_ _1\"></span> nella tabell<span class=\"_ _1\"></span>a hanno natura essen<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e </span></span>commerciale legata agli specifici settori di attivit\u00e0<span class=\"ws0\"> <span class=\"ls11 ws13\">men<span class=\"_ _3\"></span>tre quelle nei<span class=\"_ _3\"></span> confronti d<span class=\"_ _5f\"></span>elle parti correla<span class=\"_ _5f\"></span>te </span></span>persone fisiche<span class=\"_ _1\"></span> attengono a rapporti di lavoro in<span class=\"_ _1\"></span> essere oppur<span class=\"_ _1\"></span>e a compensi spettanti<span class=\"_ _1\"></span> in qualit\u00e0 di amministratori e sindaci del Consiglio di Amministrazione della <span class=\"ws0\">C<span class=\"ls17 ws3\">apogruppo.<span class=\"_ _1ec\"> </span></span></span>Dati in<span class=\"_ _5f\"></span> migliai<span class=\"_ _3\"></span>a \u20ac<span class=\"ls0 ws0\"> </span>Situazione parti correlate al 31 dicembre 2022<span class=\"_ _1ec\"> </span> Crediti<span class=\"_ _1ec\"> </span> immobilizzati *<span class=\"_ _1ec\"> </span> Crediti<span class=\"_ _1ec\"> </span> commerciali<span class=\"_ _1ec\"> </span> Debiti<span class=\"_ _5f\"></span> commerciali<span class=\"_ _1ec\"> </span> Altre passivit\u00e0<span class=\"_ _1ec\"> </span> correnti<span class=\"_ _1ec\"> </span> Societ\u00e0 collegate<span class=\"_ _1ec\"> </span> Mo\u00f1o Azul S.A.<span class=\"ls0 ws0\"> <span class=\"_ _11a\"> </span><span class=\"fc0 lse ws14\">84 </span> <span class=\"_ _82\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">(50<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> </span></span></span>Citr<span class=\"_ _1\"></span>umed S.A.<span class=\"ls0 ws0\"> </span>186 <span class=\"fc1 ls0 ws0\"> </span>26 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Bonaoro S.L.<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">404 </span> <span class=\"_ _22\"> </span><span class=\"fc0\">- </span> </span>Decofruit S.L.<span class=\"_ _5f\"></span><span class=\"ls0\"> <span class=\"_ _145\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">13 </span> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">423 </span> <span class=\"_ _22\"> </span><span class=\"fc0\">- </span> </span>Frupor<span class=\"_ _1\"></span>t S.A.<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> </span>13 <span class=\"fc1 ls0 ws0\"> </span>605 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Agricol<span class=\"_ _5f\"></span>a Azzurra S<span class=\"_ _5f\"></span>.r.l.<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span><span class=\"fc0\">-  <span class=\"_ _f6\"> </span></span></span><span class=\"ws14\">361 <span class=\"ls0 ws0\"> <span class=\"_ _22\"> </span></span>1.516 <span class=\"ls0 ws0\"> <span class=\"_ _ca\"> </span>- </span></span><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span>Tirreno<span class=\"_ _5f\"></span>fruit S.r.l<span class=\"_ _5f\"></span>.<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f9\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _f6\"> </span></span><span class=\"ws14\">14<span class=\"_ _1ec\"> </span></span><span class=\"ws14\"> </span>-<span class=\"_ _1ec\"> </span> -<span class=\"_ _1ec\"> </span> Rapporto vs collegate<span class=\"_ _1ec\"> </span> 270 <span class=\"fc1\"> </span>427 <span class=\"fc1\"> </span>2.448 <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Parti correlate<span class=\"_ _1ec\"> </span> Nuov<span class=\"_ _1\"></span>a Beni Imm.<span class=\"_ _1\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _86\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">62 </span> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">459 </span> <span class=\"_ _22\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Business Aviation<span class=\"_ _1ec\"> </span>1 <span class=\"_ _121\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">15 </span> <span class=\"_ _82\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> Immobiliare Ranzi<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">87 </span> <span class=\"_ _184\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> </span>Argentina S<span class=\"_ _3\"></span>.r.l.<span class=\"ls0\"> <span class=\"_ _11b\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">11 </span> <span class=\"_ _82\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> </span>Fif Holdi<span class=\"_ _1\"></span>ng S.p<span class=\"_ _1\"></span>.A.<span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">43 </span> <span class=\"_ _82\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> </span>Transp Frigo solocan<span class=\"_ _1\"></span>arias<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f6\"> </span></span><span class=\"lse ws14\">153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _22\"> </span><span class=\"fc0\">- </span> </span></span>Rocket Log<span class=\"_ _1\"></span>istica SL<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>208 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Fersotrans<span class=\"ls0 ws0\"> <span class=\"_ _12b\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _f6\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">107 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _16e\"> </span><span class=\"fc0\">- </span> </span></span></span>Parti correla<span class=\"_ _3\"></span>te person<span class=\"_ _5f\"></span>e<span class=\"_ _1ec\"> </span> fisiche<span class=\"_ _1ec\"> </span> - <span class=\"fc1\"> <span class=\"_ _f6\"> </span></span>- <span class=\"ff7 fs7 fc1\"> <span class=\"_ _f8\"> </span></span>- <span class=\"ff7 fs7 fc1\"> <span class=\"_ _f8\"> </span></span><span class=\"lse ws14\">3.4<span class=\"_ _5f\"></span>31 <span class=\"ff7 fs7 fc1 ls0 ws0\"> </span></span>Rapporto vs correlate<span class=\"_ _1ec\"> </span> -<span class=\"fc1\"> </span>218 <span class=\"fc1\"> </span>927 <span class=\"fc1\"> </span>3.431 <span class=\"fc1\"> </span>Totale collegate-correlate 270 <span class=\"fc1\"> </span>645 <span class=\"fc1\"> </span>3.375 <span class=\"fc1\"> </span>3.431 <span class=\"fc1\"> </span>Voce di bilancio<span class=\"_ _1ec\"> </span> 5.626 <span class=\"fc1\"> </span>119.107 <span class=\"fc1\"> </span>134.807 <span class=\"fc1\"> </span>23.669 <span class=\"fc1\"> </span>% su voce di bilancio <span class=\"_ _80\"> </span><span class=\"fc0\">4,8%</span> <span class=\"_ _16\"> </span><span class=\"fc0\">0,5%</span> <span class=\"_ _16\"> </span><span class=\"fc0\">2,5%</span> <span class=\"_ _16\"> </span><span class=\"fc0\">14,5%</span> * <span class=\"lse ws23\">All'int<span class=\"_ _5f\"></span>erno della<span class=\"_ _5f\"></span> voce Atti<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>rie non co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> </span></span>1 <span class=\"ws16\">Riferita all'insieme delle societ\u00e0 GF Aviation S.r.l., K</span>-<span class=\"ls11 ws13\">Air S<span class=\"_ _5f\"></span>.p.A..<span class=\"ls0 ws0\"> </span></span>Dati in<span class=\"_ _5f\"></span> migliai<span class=\"_ _3\"></span>a \u20ac<span class=\"ls0 ws0\"> </span>Situazione parti correlate al 31 dicembre 2022<span class=\"_ _1ec\"> </span>Ricavi<span class=\"_ _1ec\"> </span>commerciali<span class=\"_ _1ec\"> </span>Ricavi<span class=\"_ _1ec\"> </span>diversi e<span class=\"_ _1ec\"> </span>recupero<span class=\"_ _1ec\"> </span>costi *<span class=\"_ _1ec\"> </span>Altri<span class=\"_ _1ec\"> </span>ricavi<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>oneri<span class=\"_ _1ec\"> </span>Proventi<span class=\"_ _1ec\"> </span>finanziari<span class=\"_ _1ec\"> </span>Costi<span class=\"_ _1ec\"> </span>commerciali<span class=\"_ _1ec\"> </span>*<span class=\"_ _1ec\"> </span>Costi<span class=\"_ _1ec\"> </span>spese<span class=\"_ _1ec\"> </span>general<span class=\"_ _1ec\"> </span>Societ\u00e0 collegate<span class=\"_ _1ec\"> </span>Mo\u00f1o Azul S.A.<span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">102 </span> <span class=\"_ _9a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">2 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.200)</span> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">(23)</span> </span>Citr<span class=\"_ _1\"></span>umed S.A.<span class=\"ls0 ws0\"> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0 lse ws14\">71 </span> <span class=\"_ _ab\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">9 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">(919)</span> <span class=\"_ _ad\"> </span><span class=\"fc0\">- </span> </span>Bonaoro S.L.<span class=\"ls0 ws0\"> </span>965 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(1.<span class=\"_ _1\"></span>979)<span class=\"fc1 ls0 ws0\"> </span>(18)<span class=\"fc1 ls0 ws0\"> </span>Decofruit S.L.<span class=\"_ _5f\"></span><span class=\"ls0\"> <span class=\"_ _16\"> </span><span class=\"fc0 lse ws14\">1 </span> <span class=\"_ _74\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">7 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0 lse ws14\">(423)</span> <span class=\"_ _ad\"> </span><span class=\"fc0\">- </span> </span></span></span>Frupor<span class=\"_ _1\"></span>t S.A.<span class=\"ls0 ws0\"> <span class=\"_ _db\"> </span><span class=\"fc0 lse ws14\">17 </span> <span class=\"_ _16\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls18 ws21\">(3<span class=\"_ _1\"></span>.421)</span> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">(12)</span> </span>Tirreno<span class=\"_ _5f\"></span>fruit S.r.l<span class=\"_ _5f\"></span>.<span class=\"fc1 ls0 ws0\"> </span>42 <span class=\"fc1 ls0 ws0\"> </span>1 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff7 fs7 fc1\"> </span>- <span class=\"ff7 fs7 fc1\"> </span>- <span class=\"ff7 fs7 fc1\"> </span>Agricol<span class=\"_ _5f\"></span>a Azzurra S<span class=\"_ _5f\"></span>.r.l.<span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"ws14\">37 <span class=\"ff3 fc1 ls0 ws0\"> <span class=\"_ _121\"> </span></span>190 <span class=\"ff3 fc1 ls0 ws0\"> <span class=\"_ _de\"> </span></span>12 <span class=\"ff3 fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"ff1 fc0\">- </span> <span class=\"_ _c5\"> </span></span>(11.31<span class=\"_ _5f\"></span>5)<span class=\"ff3 fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"ff1 fc0\">- </span> </span></span>Rapporto vs collegate1.164 <span class=\"fc1\"> </span>263 <span class=\"fc1\"> </span>19 <span class=\"fc1\"> </span>12 <span class=\"fc1\"> </span>(19.258)<span class=\"fc1\"> </span>(53)<span class=\"fc1\"> </span>Parti correlate<span class=\"_ _1ec\"> </span>Nuov<span class=\"_ _1\"></span>a Beni Imm.<span class=\"_ _1\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _121\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0 lse ws14\">(119)</span> </span>Business Aviation<span class=\"_ _1ec\"> </span>1 <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">2 </span> <span class=\"_ _74\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0\">- </span> Immobiliare Ranzi<span class=\"ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">4 </span> <span class=\"_ _74\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _138\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0\">- </span> </span>Argentina S<span class=\"_ _3\"></span>.r.l.<span class=\"ls0\"> </span>2 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Fif Holdi<span class=\"_ _1\"></span>ng S.p<span class=\"_ _1\"></span>.A.<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">12 </span> <span class=\"_ _121\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _138\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c5\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0\">- </span> </span>Transp Frigo<span class=\"_ _1ec\"> </span>solocanar<span class=\"_ _1\"></span>ias<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _5d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _c9\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _138\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _c5\"> </span></span><span class=\"ls18 ws21\">(1.<span class=\"_ _1\"></span>029)</span><span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> </span>Rocket Log<span class=\"_ _1\"></span>istica SL<span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _db\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span></span><span class=\"ls18 ws21\">(1.41<span class=\"_ _1\"></span>7)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span></span>Grupo Fe<span class=\"_ _1\"></span>rn\u00e1n<span class=\"_ _1\"></span>dez<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">32 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">- </span> <span class=\"_ _db\"> </span><span class=\"fc0 lse ws14\">(280)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Immobiliaria Pac<span class=\"_ _1\"></span>uare<span class=\"ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"fc0\">- </span> <span class=\"_ _5d\"> </span><span class=\"fc0 lse ws14\">(42)</span> </span>Fersotrans<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0\">- </span> <span class=\"_ _db\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _138\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls18 ws21\">(1.09<span class=\"_ _1\"></span>7)</span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Parti co<span class=\"_ _5f\"></span>rrelate<span class=\"_ _1ec\"> </span>persone fisiche<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _5d\"> </span></span>- <span class=\"ff7 fs7 fc1\"> <span class=\"_ _c9\"> </span></span><span class=\"ls18 ws21\">(2.118)</span><span class=\"ff7 fs7 fc1\"> <span class=\"_ _34\"> </span></span>- <span class=\"ff7 fs7 fc1\"> <span class=\"_ _c5\"> </span></span>- <span class=\"ff7 fs7 fc1\"> <span class=\"_ _5d\"> </span></span><span class=\"ls18 ws21\">(2<span class=\"_ _1\"></span>.51<span class=\"_ _1\"></span>3)</span><span class=\"ff7 fs7 fc1\"> </span>Rapporto vs correlate84 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>(2.085)<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>(3.543)<span class=\"fc1\"> </span>(2.954)<span class=\"fc1\"> </span>Totale collegate-<span class=\"_ _1ec\"> </span>correlate<span class=\"_ _1ec\"> </span>1.249 <span class=\"fc1\"> <span class=\"_ _83\"> </span></span>263 <span class=\"fc1\"> <span class=\"_ _de\"> </span></span>(2.066)<span class=\"fc1\"> <span class=\"_ _55\"> </span></span>12 <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>(22.801)<span class=\"fc1\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>3.006)<span class=\"fc1\"> </span>Voce di bilancio<span class=\"_ _1ec\"> </span>1.196.284 <span class=\"fc1\"> </span>(1.077.434)<span class=\"fc1\"> </span>(3.077)<span class=\"fc1\"> </span>321 <span class=\"fc1\"> </span>(1.077.434)<span class=\"fc1\"> </span>(75.831)<span class=\"fc1\"> </span>% su voce di bilancio <span class=\"_ _36\"> </span><span class=\"fc0\">0,1%</span> <span class=\"_ _c6\"> </span><span class=\"fc0\">0,0%</span> <span class=\"_ _120\"> </span><span class=\"fc0\">67,1%</span> <span class=\"_ _68\"> </span><span class=\"fc0\">3,5%</span> <span class=\"_ _c4\"> </span><span class=\"fc0\">2%<span class=\"_ _1\"></span></span> <span class=\"_ _121\"> </span><span class=\"fc0\">4,0%</span> * <span class=\"ws16\">All'interno della voce Costo del venduto</span> 1 <span class=\"ws16\">Riferita all'insieme delle societ\u00e0 GF Aviation S.r.l., K</span>-<span class=\"ls11 ws13\">Air S<span class=\"_ _5f\"></span>.p.A..<span class=\"ls0 ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a che la v<span class=\"_ _1\"></span>oce \u201c<span class=\"ls0 ws47\">Altri c<span class=\"lse ws56\">rediti ed<span class=\"_ _3\"></span> altre at<span class=\"_ _5f\"></span>tivit\u00e0 co<span class=\"_ _3\"></span>rrenti\u201d<span class=\"_ _5f\"></span> comprende e<span class=\"_ _5f\"></span>uro 8.000 mi<span class=\"_ _3\"></span>gliaia<span class=\"_ _5f\"></span> di<span class=\"_ _1ec\"> </span></span></span>crediti<span class=\"_ _5f\"></span> verso Arge<span class=\"_ _5f\"></span>ntina S.r.l<span class=\"_ _5f\"></span>. <span class=\"ls16 ws1d\">inte<span class=\"_ _5f\"></span>ramente<span class=\"_ _3\"></span> sval<span class=\"_ _3\"></span>utati<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>I rapporti con le parti correlate sono r<span class=\"_ _3\"></span>egolati da appositi contratti le cui condizioni sono i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> linea<span class=\"_ _1ec\"> </span>con quelle d<span class=\"_ _5f\"></span>i mercato.<span class=\"ls0\"> </span>Si segnala come i rapporti con le soc<span class=\"_ _1\"></span>iet\u00e0 collegate e correlate indicate in t<span class=\"_ _1\"></span>abella attengano a<span class=\"_ _1ec\"> </span>rapporti di<span class=\"ls0 ws0\"> <span class=\"lse wsd6\">fo<span class=\"_ _5f\"></span>rnitura d<span class=\"_ _3\"></span>i pro<span class=\"_ _5f\"></span>dotti or<span class=\"_ _3\"></span>tofrut<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>icoli<span class=\"_ _5f\"></span> (Agricol<span class=\"_ _3\"></span>a Azz<span class=\"_ _5f\"></span>urra,<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws14\">Tirreno<span class=\"_ _5f\"></span>fruit,<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">Bonaoro, Citrumed, Mo<span class=\"ls0 ws0\">\u00f1<span class=\"ls2b wsbb\">o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>Azul) o di servizi (<span class=\"_ _1\"></span>Fruport, Nuova Beni Immobiliari,<span class=\"_ _1\"></span> Fersotrans, Grupo Fernandez<span class=\"lse wse9\">, Transp<span class=\"_ _3\"></span> Frigo<span class=\"_ _5f\"></span> </span>solocanarias. Rocke<span class=\"_ _1\"></span>t Logistica<span class=\"ls0 ws16\">) per citare i principali.  <span class=\"_ _5f\"></span><span class=\"ws0\"> </span></span>La v<span class=\"_ _1\"></span>oce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">\u201ccrediti immobilizz<span class=\"_ _3\"></span>ati\u201d verso collegate <span class=\"ws24\">riflette principalmente il finanziamento effettuato<span class=\"_ _1ec\"> </span></span></span></span>nei<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">c<span class=\"_ _1\"></span>onfronti della p<span class=\"_ _3\"></span>artecipata tunisina Citrumed finalizzato allo s<span class=\"_ _3\"></span>viluppo dell\u2019attivit\u00e0 (produzione<span class=\"_ _1ec\"> </span></span></span>di arance<span class=\"_ _1\"></span> destinata al me<span class=\"_ _1\"></span>rcato france<span class=\"_ _1\"></span>se)<span class=\"ls0 ws0\">. </span>I costi<span class=\"_ _5f\"></span> nei confro<span class=\"_ _5f\"></span><span class=\"ls19 ws55\">nti delle parti correlate persone fisiche sono come detto relativi a compensi di<span class=\"_ _1ec\"> </span></span>lavoro dipendente e di amministratore oppure sindaco del Consiglio di Amministrazione della<span class=\"ws0\"> </span>Capogruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">cui si aggiungono euro <span class=\"lse ws14\">2.118<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">mig<span class=\"_ _1\"></span>liaia a f<span class=\"_ _5f\"></span>ront<span class=\"_ _1\"></span>e della pr<span class=\"_ _3\"></span>emialit\u00e0 MBO/LTI ricompresa<span class=\"_ _1ec\"> </span></span></span></span></span></span>nella vo<span class=\"_ _5f\"></span>ce Altri ri<span class=\"_ _5f\"></span>cavi/cos<span class=\"_ _5f\"></span>ti operativi<span class=\"_ _5f\"></span> (parte non<span class=\"_ _5f\"></span> ricorren<span class=\"_ _3\"></span>ti)<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span>Per ulteriori dettagli si rimanda all\u2019Allegato 2 \u201cSchemi di bilancio esposti in base alla delibera<span class=\"_ _1ec\"> </span>Conso<span class=\"_ _3\"></span>b 15519/<span class=\"_ _5f\"></span>2006\u201d.<span class=\"ls0 ws0\"> </span>NOTA 3<span class=\"ls0 ws0\">5<span class=\"ls28\">. P<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>en<span class=\"ls4\">ti bas<span class=\"_ _5f\"></span>ati su azion<span class=\"_ _3\"></span>i<span class=\"ls0\"> </span></span></span></span>Come gi\u00e0 precedentemente segnalato, la Societ\u00e0, in lin<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>a con le migliori prassi di merca<span class=\"_ _3\"></span>to attuate<span class=\"_ _1ec\"> </span>dalle societ\u00e0 quotate a livel<span class=\"_ _5f\"></span>lo nazionale ed internazionale ha adottato il <span class=\"_ _5f\"></span>\u201cPiano di incentivazione<span class=\"_ _1ec\"> </span>moneta<span class=\"_ _3\"></span>ria di<span class=\"_ _5f\"></span> lungo <span class=\"_ _3\"></span>termine<span class=\"_ _5f\"></span> 2020<span class=\"ls0 ws0\">-<span class=\"ws47\">2022\u201d aventi finalit\u00e0 di <span class=\"ws7d\">stimolare il massimo allineamento degli<span class=\"_ _1ec\"> </span></span></span></span>interessi dei Beneficiari con il perseguimento dell\u2019obiettivo prioritario della creazione sostenibile di<span class=\"_ _3\"></span> valore per gli azionisti in<span class=\"_ _5f\"></span> un orizzonte di medio<span class=\"ws0\">-<span class=\"lse ws59\">lungo<span class=\"_ _5f\"></span> period<span class=\"_ _5f\"></span>o. In parti<span class=\"_ _5f\"></span>colare pe<span class=\"_ _3\"></span>rmett<span class=\"_ _5f\"></span>e di pers<span class=\"_ _3\"></span>eguire<span class=\"_ _5f\"></span> </span></span>i seguen<span class=\"lse ws9c\">ti<span class=\"_ _5f\"></span> obiettivi<span class=\"_ _5f\"></span>: 1) prem<span class=\"_ _5f\"></span>iare le pe<span class=\"_ _3\"></span>rform<span class=\"_ _5f\"></span>ance di br<span class=\"_ _5f\"></span>eve e di<span class=\"_ _5f\"></span> lungo peri<span class=\"_ _5f\"></span>odo del <span class=\"_ _5f\"></span>Gruppo Orsero<span class=\"_ _5f\"></span> </span>nonch\u00e9 rafforzare l\u2019allineamento tra gli interessi del management<span class=\"_ _1\"></span> e quelli degli Azionisti,<span class=\"_ _1ec\"> </span>orientando i comportamenti verso la sostenibilit\u00e0 della performance e verso i<span class=\"ls0 ws87\">l raggiungimento di<span class=\"_ _1ec\"> </span></span>obiettivi definiti; 2) sviluppare politiche di <span class=\"ff8 ls11 ws23\">ret<span class=\"_ _3\"></span>ention<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">v<span class=\"_ _1\"></span>olte a fidelizzare le<span class=\"_ _3\"></span> risorse chiave aziendali e<span class=\"_ _1ec\"> </span></span></span></span>incenti<span class=\"_ _5f\"></span>vare la lo<span class=\"_ _5f\"></span>ro perma<span class=\"_ _5f\"></span>nenza nel G<span class=\"_ _5f\"></span>ruppo; 3)<span class=\"_ _5f\"></span> svilupp<span class=\"_ _5f\"></span>are politi<span class=\"_ _5f\"></span>che di <span class=\"ff8 ls10 ws16\">attraction</span><span class=\"ls0 ws0\">  </span><span class=\"ws70\">ve<span class=\"_ _3\"></span>rso fig<span class=\"_ _5f\"></span>ure<span class=\"_ _1ec\"> </span></span>manageriali e professionali di talento. Il Piano riconosce, nell\u2019ambito della st<span class=\"_ _3\"></span>ruttura retributiva dei<span class=\"_ _1ec\"> </span>benefi<span class=\"_ _5f\"></span>ciari, un inc<span class=\"_ _5f\"></span>entivo e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>co di natura<span class=\"_ _5f\"></span> monetaria <span class=\"_ _5f\"></span>correlato a<span class=\"_ _3\"></span>l ra<span class=\"_ _3\"></span>ggiungim<span class=\"_ _5f\"></span>ento di<span class=\"_ _5f\"></span> determinati obiettivi di performance e di creazione di valore per <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li Azionisti subordinatamente<span class=\"_ _1ec\"> </span>all<span class=\"lse wscf\">\u2019avverars<span class=\"_ _5f\"></span>i delle co<span class=\"_ _3\"></span>ndizi<span class=\"_ _3\"></span>oni<span class=\"_ _3\"></span> di acc<span class=\"_ _5f\"></span>esso (\u201cGat<span class=\"_ _5f\"></span>e\u201d) e del<span class=\"_ _3\"></span> perdu<span class=\"_ _5f\"></span>rare del ra<span class=\"_ _3\"></span>ppor<span class=\"_ _5f\"></span>to di la<span class=\"_ _3\"></span>voro con<span class=\"_ _5f\"></span> il<span class=\"_ _1ec\"> </span></span>Gruppo Orsero. Il Piano,<span class=\"_ _1\"></span> pur non contemplando l\u2019assegn<span class=\"_ _1\"></span>azione di strumenti finan<span class=\"_ _1\"></span>ziari, ma<span class=\"_ _1ec\"> </span>esclusivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e l\u2019attribu<span class=\"_ _5f\"></span>zione di incentivi<span class=\"_ _5f\"></span> monetari, prevede c<span class=\"_ _5f\"></span>he una part<span class=\"ls0 ws68\">e di tali incentivi sia<span class=\"_ _1ec\"> </span></span>indicizzata al rendimento dei titoli della Societ\u00e0, ragione per la quale il Piano stesso viene attratto<span class=\"_ _1ec\"> </span>dalla disciplina prevista d<span class=\"_ _3\"></span>all\u2019art. 114<span class=\"ws0\">-<span class=\"ls19 wsa3\">bis del TUF per i piani<span class=\"_ _5f\"></span> che prevedono l\u2019assegnazione di<span class=\"_ _1ec\"> </span></span></span>strumenti finanziari, in quanto applicabile. P<span class=\"_ _3\"></span>er i dettagli del<span class=\"_ _3\"></span> Piano si rimand<span class=\"_ _3\"></span>a alla sezione<span class=\"_ _1ec\"> </span>governanc<span class=\"_ _5f\"></span>e del sito interne<span class=\"_ _5f\"></span>t <span class=\"fc0 ls11 ws23\">https://www.orse<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ogroup.i<span class=\"_ _5f\"></span>t/governance/rem<span class=\"_ _3\"></span>unerazion<span class=\"_ _5f\"></span>e/<span class=\"fc6 ls0 ws0\"> </span></span>Con riferimento all\u2019esercizio 202<span class=\"ws0\">2 <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">la premialit\u00e0 mat<span class=\"_ _1\"></span>urata dal Top Manag<span class=\"_ _1\"></span>ement rapprese<span class=\"_ _1\"></span>nta un<span class=\"_ _1ec\"> </span></span></span>costo di euro <span class=\"ls18 ws21\">1.92<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">migliaia sudd<span class=\"_ _3\"></span>iviso in euro <span class=\"ls18 ws21\">891<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">migliaia pe<span class=\"_ _1\"></span>r MBO (<span class=\"_ _1\"></span>compon<span class=\"_ _1\"></span>ente di pre<span class=\"_ _1\"></span>mio ch<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span></span></span>verr\u00e0 pag<span class=\"_ _1\"></span>ata a valle dell\u2019approv<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span> bilancio 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ls11 wsb8\">) ed eu<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls18 ws21\">1.<span class=\"_ _1\"></span>035<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span></span><span class=\"ws5c\">migliaia per LTI<span class=\"_ _1ec\"> </span></span></span></span></span>(componente differita di premio, pagabile in due t<span class=\"_ _3\"></span>ranche uguali nel 2023 e 2024, <span class=\"_ _3\"></span>soggetta all<span class=\"ls10 ws16\">a<span class=\"_ _1ec\"> </span></span>condizione del permanere in azienda da parte dei beneficiari nel periodo di riferimento, il \u201c<span class=\"ff8 ls29 wsb9\">v<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _1ec\"> </span></span>period<span class=\"ff1 ls0 ws1e\">\u201d ed indicizzata all\u2019andam<span class=\"_ _3\"></span>ento del corso del titolo O<span class=\"_ _3\"></span>rsero). <span class=\"lsf ws1d\">Come dist<span class=\"_ _1\"></span>intament<span class=\"_ _1\"></span>e dettag<span class=\"_ _1\"></span>liato<span class=\"_ _1ec\"> </span></span></span>pi\u00f9 sotto, a fron<span class=\"_ _1\"></span>te di un costo per LTI <span class=\"ls0 ws84\">matu<span class=\"_ _1\"></span>rato nell\u2019esercizio 2022 di euro 1.<span class=\"ls18 ws21\">380<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia, per il sistema<span class=\"_ _1ec\"> </span></span></span></span>contabi<span class=\"_ _5f\"></span>le sopra ci<span class=\"_ _5f\"></span>tato il <span class=\"_ _5f\"></span>costo co<span class=\"_ _5f\"></span>ntabilizza<span class=\"_ _3\"></span>to a<span class=\"_ _3\"></span> conto<span class=\"_ _5f\"></span> econom<span class=\"_ _3\"></span>ico,<span class=\"_ _3\"></span> compren<span class=\"_ _3\"></span>sivo<span class=\"_ _5f\"></span> dei ratei<span class=\"_ _5f\"></span> relativi<span class=\"_ _5f\"></span> alla premialit\u00e0 LTI<span class=\"ws0\"> <span class=\"lse ws23\">degli <span class=\"_ _3\"></span>eserci<span class=\"_ _5f\"></span>zi 2020 e 20<span class=\"_ _5f\"></span>21 ammonta<span class=\"_ _3\"></span> ad<span class=\"_ _5f\"></span> euro 2.142 mi<span class=\"_ _3\"></span>gliaia<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span></span>Tenendo conto del mec<span class=\"_ _1\"></span>canismo sopra descrit<span class=\"_ _1\"></span>to il costo per pre<span class=\"_ _1\"></span>mialit\u00e0 del Top Manage<span class=\"_ _1\"></span>ment di<span class=\"_ _1ec\"> </span>competenza<span class=\"_ _3\"></span> dell\u2019esercizio<span class=\"_ _5f\"></span> 202<span class=\"ls0 ws0\">2, <span class=\"_ _5f\"></span><span class=\"ws7e\">comprensiv<span class=\"_ _1\"></span>o quindi dell<span class=\"_ _3\"></span>a rateizzazione del premio L<span class=\"_ _3\"></span>TI degli esercizi<span class=\"_ _1ec\"> </span></span></span>2020<span class=\"ls0 ws0\">-<span class=\"ls18 ws21\">2021,</span> r<span class=\"_ _1\"></span>isulta <span class=\"ls19 ws22\">pari complessivamente ad euro </span></span>3.033<span class=\"ls0 ws0\"> migliaia, <span class=\"ls19 ws22\">ed \u00e8 cos\u00ec </span>d<span class=\"ls23 ws27\">eter<span class=\"_ _1\"></span>minat<span class=\"_ _1\"></span></span>a<span class=\"ls11 ws23\">: </span> </span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">891<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte MBO pagabile a valle d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019approvazione del bilancio 202<span class=\"ws0\">2;<span class=\"_ _1ec\"> </span></span></span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">210<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2020 pagabile nel 2023;<span class=\"ws0\"> </span></span>- <span class=\"ls11 ws23\">euro</span> <span class=\"ls18 ws21\">157</span> <span class=\"ws16\">migliaia per la parte di competenza della premial<span class=\"lse ws23\">it\u00e0 L<span class=\"_ _3\"></span>TI 2020<span class=\"_ _5f\"></span> pagabile ne<span class=\"_ _3\"></span>l 20<span class=\"_ _5f\"></span>24;<span class=\"ls0 ws0\"> </span></span></span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">444<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2021 pagabile nel 2023;<span class=\"ws0\"> </span></span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">296<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2021 pagabile nel 2024<span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span></span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">690<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 202<span class=\"ws0\">2 <span class=\"lse ws23\">pagab<span class=\"_ _3\"></span>ile nel<span class=\"_ _5f\"></span> 2023;<span class=\"ls0 ws0\"> </span></span></span></span>- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">345<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 202<span class=\"ws0\">2 <span class=\"ls10 ws20\">pagabile n<span class=\"_ _1\"></span>el 2024</span>.<span class=\"_ _1ec\"> </span></span></span>Si seg<span class=\"_ _1\"></span>nala co<span class=\"_ _1\"></span>me per <span class=\"ws1f\">tutt<span class=\"_ _1\"></span>e <span class=\"ls0 ws16\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws23\">, 2<span class=\"_ _5f\"></span>021<span class=\"ls0 ws0\"> </span><span class=\"ws59\">e 2022 <span class=\"ls19 ws2d\">si sia g<span class=\"_ _1\"></span>i\u00e0 tenut<span class=\"_ _1\"></span>o conto<span class=\"_ _1ec\"> </span></span></span></span></span></span>della rivalutazione, nella misura massima del 40% prevista dal P<span class=\"_ _3\"></span>iano,<span class=\"ws0\"> </span>in funzione dell\u2019incre<span class=\"_ _1\"></span>mento<span class=\"_ _1ec\"> </span>del corso azionario del titolo registrato nel triennio, anche comprensivo del valore dei dividendi<span class=\"_ _1ec\"> </span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Regolamen<span class=\"_ _1\"></span>to del Pi<span class=\"_ _1\"></span>ano<span class=\"ls0 ws0\"> <span class=\"lse ws59\">LTI Orsero 202<span class=\"_ _5f\"></span>0<span class=\"ls0 ws0\">-<span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>22</span>.<span class=\"_ _1ec\"> </span></span></span></span>NOTA 3<span class=\"ls0 ws0\">6<span class=\"ls7 ws4\">. Dipendenti</span> </span>Nella seguente tabella si espone il numero dei dipendenti <span class=\"ls18 ws27\">al 31 dic<span class=\"_ _1\"></span>embre</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">20</span>22 e <span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>1<span class=\"ls11 ws23\">. </span> </span>  <span class=\"_ _185\"> </span>31.12.2022 <span class=\"_ _39\"> </span>31.12.2021 <span class=\"_ _dd\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span>Settore Distribuzione<span class=\"_ _1ec\"> </span>Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> </span>1.470 <span class=\"fc1 ls0 ws0\"> </span>1.437 <span class=\"fc1 ls0 ws0\"> </span>33 <span class=\"fc1 ls0 ws0\"> </span>Settore Shipping<span class=\"_ _1ec\"> </span>Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> <span class=\"_ _186\"> </span><span class=\"fc0 lse ws14\">150 </span> <span class=\"_ _5d\"> </span><span class=\"fc0 lse ws14\">149 </span> <span class=\"_ _db\"> </span><span class=\"fc0 lse ws14\">1 </span> </span>Settore Holding &amp; Servizi<span class=\"_ _1ec\"> </span>Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> <span class=\"_ _186\"> </span><span class=\"fc0 lse ws14\">89 </span> <span class=\"_ _187\"> </span><span class=\"fc0 lse ws14\">88 </span> <span class=\"_ _187\"> </span><span class=\"fc0 lse ws14\">1 </span> </span>Numero dipendenti <span class=\"_ _4\"> </span><span class=\"fc0\">1.709 </span> <span class=\"_ _c9\"> </span><span class=\"fc0\">1.674 </span> <span class=\"_ _c9\"> </span><span class=\"fc0\">35 </span> NOTA <span class=\"_ _3\"></span>37. G<span class=\"_ _3\"></span>aranzie<span class=\"_ _3\"></span> pre<span class=\"_ _5f\"></span>state, im<span class=\"_ _3\"></span>pegni e<span class=\"_ _3\"></span>d al<span class=\"_ _3\"></span>tre pa<span class=\"_ _5f\"></span>ssivit\u00e0 po<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enzi<span class=\"_ _5f\"></span>ali.<span class=\"ls0\"> </span>Le garanzie pr<span class=\"_ _5f\"></span>estate dalla <span class=\"ls19 ws22\">Societ\u00e0 sono composte come segue:</span><span class=\"ls0\"> </span>Valori in migliaia \u20ac <span class=\"_ _188\"> </span>31.12.2022 <span class=\"_ _38\"> </span>31.12.2021 <span class=\"_ _b7\"> </span>Variazione<span class=\"_ _1ec\"> </span>Fidejussioni prestate nell'interesse del Gruppo<span class=\"ws0\"> <span class=\"_ _7a\"> </span><span class=\"fc0 lse ws14\">3.585 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">3.935 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">(350)</span> </span>Fidejussioni prestate nell'interesse di Terzi<span class=\"ws0\"> <span class=\"_ _16\"> </span><span class=\"fc0 lse ws14\">2.627 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">3.073 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">(446)</span> </span>Fidejussioni totali<span class=\"ws0\"> </span>6.212 <span class=\"fc1\"> </span>7.008 <span class=\"fc1\"> </span>(796)<span class=\"fc1\"> </span>Rispetto alla chiusura dell\u2019esercizio precedente si <span class=\"ls11 ws23\">evidenzia <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">un <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">de</span></span>cremento <span class=\"_ _43\"> </span></span>delle garanzie per<span class=\"_ _1ec\"> </span>euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">79<span class=\"ls0 ws0\">6 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ls11 wsce\">essenzialmente<span class=\"_ _5f\"></span> rappresentate d<span class=\"_ _5f\"></span>a<span class=\"ls0 ws7e\">ll\u2019estin<span class=\"_ _1\"></span>zione di<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">g<span class=\"_ _1\"></span>aranzie prest<span class=\"_ _1\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">a favore d<span class=\"_ _3\"></span>i te<span class=\"_ _5f\"></span>rzi<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span>fornitori del Gruppo <span class=\"ls11 ws54\">per euro 4<span class=\"lse ws14\">46<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls23 ws198\">e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>er eur<span class=\"_ _1\"></span>o </span></span>350<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws7d\">migliaia, di societ\u00e0 collegate mentre<span class=\"_ _1ec\"> </span></span></span></span></span>rimane<span class=\"_ _1\"></span> <span class=\"_ _5f\"></span><span class=\"ls19 ws2b\">pressoch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _5f\"></span><span class=\"ls0 ws7e\">invariato il monte garantito<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">nei confronti delle Dog<span class=\"_ _1\"></span>ane e degli altri enti territoriali. <span class=\"_ _1\"></span><span class=\"ws0\">  </span></span></span></span></span>Non si \u00e8 a conoscenza dell\u2019esis<span class=\"ls0 ws8f\">tenza di ulteriori co<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>enziosi o procedimenti sus<span class=\"_ _3\"></span>cettibili di avere<span class=\"_ _1ec\"> </span></span>ripercussioni sulla situazione economica e finanziaria del Gruppo tranne ad esclusione di quanto<span class=\"_ _1ec\"> </span>descritto nella presente relazione finanziaria<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>NOTA 3<span class=\"ls0 ws0\">8<span class=\"ls4 ws86\">. Compen<span class=\"_ _3\"></span>si spett<span class=\"_ _5f\"></span>anti <span class=\"ls28 ws9\">ad<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">amministrator<span class=\"_ _5f\"></span>i, <span class=\"_ _1\"></span>collegio sind<span class=\"_ _5f\"></span>aca<span class=\"_ _1\"></span>le<span class=\"ls0 ws0\"> <span class=\"ff9 fs7\"> </span></span></span></span></span></span></span>Nella seguente tabella \u00e8 esposto il dettaglio dei<span class=\"_ _3\"></span> compensi spettanti ai <span class=\"_ _3\"></span>componenti degli organi<span class=\"_ _1ec\"> </span>societari di Orsero <span class=\"ls23 ws27\">S<span class=\"_ _1\"></span>.p.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"ws1e\">percepiti nel 2<span class=\"_ _1\"></span>0</span>22.<span class=\"_ _1ec\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _151\"> </span>2022<span class=\"_ _1ec\"> </span>Compensi <span class=\"lsf ws1f\">Ammin<span class=\"_ _1\"></span>istr<span class=\"_ _1\"></span>atori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">426<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Collegio sindacale<span class=\"ws0\"> </span>73 <span class=\"fc1\"> </span>Concorrono alla <span class=\"ls0 ws8b\">formazione dell\u2019importo alla voce \u201cCompensi <span class=\"lsf ws1f\">A<span class=\"_ _1\"></span>mminist<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>ori<span class=\"wscd\">\u201d emolu<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i da att<span class=\"_ _1\"></span></span></span><span class=\"ws0\">i<span class=\"_ _1ec\"> </span></span></span>di nomin<span class=\"_ _1\"></span>a per e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\">  <span class=\"lse ws14\">300</span> <span class=\"_ _d\"> </span><span class=\"ws81\">migliaia, per remunerazione<span class=\"_ _1\"></span> dei comitati</span> <span class=\"_ _3f\"> </span><span class=\"ls11 wsb6\">per euro <span class=\"lse ws14\">85</span></span> <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3f\"> </span><span class=\"ls11 wsb6\">e per<span class=\"_ _1ec\"> </span></span></span>contri<span class=\"_ _3\"></span>buti per eu<span class=\"_ _5f\"></span>ro <span class=\"ls18 ws21\">40<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>NOTA 39. Fatti di rilie<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>o intervenuti d<span class=\"_ _3\"></span>opo il 31 <span class=\"_ _3\"></span>dicembre 20<span class=\"ls0 ws0\">22 </span>A tale riguardo si segnala il <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span>fezionamento delle acquisizioni dell\u201980% del capi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ale di Blampin e<span class=\"_ _1ec\"> </span>del 100% del capitale di Cap<span class=\"_ _3\"></span>exo, come gi\u00e0 indicato amp<span class=\"_ _3\"></span>iamente all\u2019interno di questa relazione<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span>nei c<span class=\"_ _1\"></span>omunicat<span class=\"_ _1\"></span>i stampa a suo t<span class=\"_ _1\"></span>empo te<span class=\"_ _1\"></span>mpesti<span class=\"_ _1\"></span>vamente diff<span class=\"_ _1\"></span>usi<span class=\"ls0 ws8b\">. Si sottolinea che le societ\u00e0 acquisite<span class=\"_ _1ec\"> </span></span>saran<span class=\"_ _3\"></span>no conso<span class=\"_ _5f\"></span>lidate d<span class=\"_ _5f\"></span>a Orsero a<span class=\"_ _5f\"></span> partire d<span class=\"_ _5f\"></span>al 1\u00b0 ge<span class=\"_ _5f\"></span>nnaio 2023<span class=\"_ _5f\"></span>. Relativa<span class=\"_ _5f\"></span>mente alle<span class=\"_ _5f\"></span> operazio<span class=\"_ _3\"></span>ni sop<span class=\"_ _3\"></span>ra<span class=\"_ _1ec\"> </span><span class=\"_ _5f\"></span> cit<span class=\"_ _1\"></span>ate <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">sono state erogate le due<span class=\"_ _1\"></span> tranche rimanenti del<span class=\"_ _1\"></span> finanziamento in<span class=\"_ _1\"></span> Pool ESG<span class=\"ls0 ws0\">-<span class=\"ws75\">linked per u<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls19 wsbd\"><span class=\"ls0 ws0\"><span class=\"ws75\">n<span class=\"_ _1ec\"> </span></span></span></span>ammontare totale di euro 56,7 milioni. <span class=\"ws0\"> </span>Relativamente al rinnovo del Consiglio di Amministrazione \u00e8 stato messo a disposizione degli<span class=\"_ _1ec\"> </span>azionisti gli orientamenti sulla fu<span class=\"ls19 ws22\">tura dimensione e composizione dello stesso.</span><span class=\"ws0\"> </span>Oltre<span class=\"_ _1\"></span> a quanto sopra ripor<span class=\"_ _1\"></span>tato, alla dat<span class=\"_ _1\"></span>a della prese<span class=\"_ _1\"></span>nte Rel<span class=\"_ _1\"></span>azione non si seg<span class=\"_ _1\"></span>nalano altri<span class=\"_ _1ec\"> </span>accadimenti aventi rilevanza pa<span class=\"_ _3\"></span>rticolare. Con riferimento alle <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ltime evoluzioni della sit<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>azion<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>geopolitica internazionale il Management d<span class=\"_ _3\"></span>el Gruppo continua a moni<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>orarne gli sviluppi<span class=\"_ _3\"></span> co<span class=\"_ _1ec\"> </span>l\u2019obiettivo di mantenere efficie<span class=\"_ _1\"></span>nte la propria catena logistica di importazione e distribuzione,<span class=\"_ _1ec\"> </span>preservandone l\u2019ec<span class=\"_ _1\"></span>onomicit\u00e0.<span class=\"ls0 ws0\"> </span>ALLEGATO 1.<span class=\"_ _1\"></span> <span class=\"ls4 ws0\">Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>azi<span class=\"_ _3\"></span>oni ai<span class=\"_ _3\"></span> sensi<span class=\"_ _5f\"></span> dell\u2019art. <span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span>49 du<span class=\"_ _5f\"></span>odecies <span class=\"lsa ws11\">del<span class=\"_ _5f\"></span> Regolamento<span class=\"_ _1ec\"> </span></span></span>Emittenti Con<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>ob<span class=\"ls0 ws0\"> </span>Il seguente prospetto, redatto ai sensi dell\u2019art.149<span class=\"ls0 ws0\">-</span>duodecies del Regolamento Emittenti Consob,<span class=\"_ _1ec\"> </span>evidenzia i corrispettivi di competenza dell\u2019esercizio 20<span class=\"_ _3\"></span><span class=\"ws0\">22 <span class=\"ws1e\">per i servizi d<span class=\"_ _5f\"></span>i rev<span class=\"_ _1\"></span>isione e per quelli d<span class=\"_ _3\"></span>iversi<span class=\"_ _1ec\"> </span></span></span>dalla revisione, r<span class=\"ls10 ws187\">esi dalla stessa Socie<span class=\"_ _1\"></span>t\u00e0 di revisione<span class=\"_ _1\"></span> in carica e da societ\u00e0 apparten<span class=\"_ _1\"></span>enti alla sua<span class=\"_ _1ec\"> </span></span>rete. <span class=\"ls0 ws0\"> </span>Tipologia di Servizi<span class=\"_ _1ec\"> </span>Societ\u00e0 che ha erogato<span class=\"_ _1ec\"> </span>il servizio<span class=\"_ _1ec\"> </span>Destinatario del <span class=\"_ _1\"></span>servizio<span class=\"ws0\"> </span>Corrispettivi<span class=\"_ _1ec\"> </span>esercizio<span class=\"_ _1ec\"> </span>2022<span class=\"_ _1ec\"> </span>Revisione contabile (*)<span class=\"_ _1ec\"> </span>Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> </span>Capogruppo<span class=\"fc1 ls0 ws0\"> </span>121 <span class=\"fc1 ls0 ws0\"> </span>Societ\u00e0 controllate Italia<span class=\"fc1 ws0\"> <span class=\"_ _d6\"> </span></span><span class=\"lse ws14\">112 </span><span class=\"fc1 ws0\"> </span>Kpmg Au<span class=\"_ _1\"></span>ditore<span class=\"_ _1\"></span>s S.L.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>Kpmg &amp; Associados S.A<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Societ\u00e0 contr<span class=\"_ _1\"></span>ollate<span class=\"_ _1ec\"> </span>estere<span class=\"fc1 ls0 ws0\"> </span> 80 <span class=\"fc1\"> </span>Altri servizi resi  <span class=\"_ _157\"> </span>  <span class=\"_ _134\"> </span>  <span class=\"_ _16b\"> </span> Sottoscrizione dic<span class=\"_ _1\"></span>hiarazioni<span class=\"_ _1ec\"> </span>fiscali annuali<span class=\"ws0\"> </span>Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"ls17 ws3\">Capog<span class=\"_ _1\"></span>ruppo</span> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">3 </span> </span>Sottoscrizione dic<span class=\"_ _1\"></span>hiarazioni<span class=\"_ _1ec\"> </span>fiscali annuali<span class=\"ws0\"> </span>Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"ws16\">Societ<span class=\"_ _1\"></span>\u00e0 controllate Italia</span> <span class=\"_ _d6\"> </span><span class=\"fc0\">19 </span> </span>(*) Include la revisione contabile al 31 dicembre 2022 e revisione limitata sulla seme<span class=\"_ _5f\"></span>str<span class=\"_ _1\"></span>ale al 30<span class=\"_ _1ec\"> </span>giu<span class=\"_ _1\"></span>gno 20<span class=\"_ _1\"></span>22<span class=\"ls0 ws0\"> </span>A<span class=\"ls1d ws6\">LLE<span class=\"_ _1\"></span>GAT<span class=\"_ _1\"></span>O</span> <span class=\"ls9 wsb\">2.</span> <span class=\"ls8 ws8\">Schemi di bilan<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>io in base a<span class=\"_ _3\"></span>lla delibera Consob <span class=\"_ _5f\"></span><span class=\"ls0 ws0\">1<span class=\"lsc wse\">5519<span class=\"_ _1\"></span>/2006<span class=\"_ _1\"></span></span><span class=\"ws12\">        <span class=\"_ _5f\"></span>           <span class=\"_ _3\"></span>     </span></span></span>Situazione patrimoniale <span class=\"ls0 ws0\">\u2013 <span class=\"ls34 wsf9\">finanziari<span class=\"_ _1\"></span>a consolidat<span class=\"_ _1\"></span>a 202</span>2 <span class=\"ls2e ws136\">e<span class=\"_ _1\"></span> 202</span>1<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _173\"> </span>31.12.22<span class=\"_ _1ec\"> </span>di cui correlate<span class=\"_ _1ec\"> </span>Collegate <span class=\"_ _55\"> </span>Correlate <span class=\"_ _e2\"> </span>Totale <span class=\"_ _d6\"> </span>%<span class=\"_ _1ec\"> </span>ATTIVI<span class=\"_ _5f\"></span>TA'<span class=\"ls0 ws0\"> </span>Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>48.245<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Attivit\u00e0 immateriali diverse dall'avviamento<span class=\"ws0\"> </span>10.020<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span>- - - - Immobili, impianti e macchinari<span class=\"ws0\"> </span>163.96<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>-<span class=\"_ _1\"></span> </span></span>Partecipazioni contabilizzate con il metodo<span class=\"_ _1ec\"> </span>del patrimonio netto<span class=\"ws0\"> </span>19.397<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span></span>19.<span class=\"_ _3\"></span>397 <span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _2b\"> </span><span class=\"ff3\">19.397<span class=\"_ _1ec\"> </span></span></span>100%<span class=\"ls0 ws0\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 finanzia<span class=\"_ _5f\"></span>rie non co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> </span>5.626 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span></span>586 <span class=\"ls0 ws0\"> <span class=\"_ _c7\"> </span>- </span>586 10%<span class=\"ls0 ws0\"> </span>Attivit\u00e0 fiscali differite<span class=\"ws0\"> </span>8.323 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - ATTIVI<span class=\"_ _5f\"></span>TA' NON CO<span class=\"_ _5f\"></span>RRENTI<span class=\"ls0 ws0\"> </span>255.578 19.983 - 19.983 8%<span class=\"_ _1ec\"> </span>Rimanenze<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>47.357<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Crediti commerciali<span class=\"ws0\"> </span>119.10<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span></span>427 <span class=\"ls0 ws0\"> <span class=\"_ _c7\"> </span></span>218 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"ff3\">645  <span class=\"_ _6d\"> </span></span><span class=\"lse ws14\">1%</span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> </span>16.929<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span>- - - - Altri c<span class=\"_ _5f\"></span>rediti ed<span class=\"_ _3\"></span> altre a<span class=\"_ _5f\"></span>ttivit\u00e0 <span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> </span>14.156<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _2b\"> </span><span class=\"ff3\">-  <span class=\"_ _dd\"> </span>- </span></span>Disponibilit\u00e0 liquide e mezzi equivalenti<span class=\"ws0\"> </span>68.830<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - ATTIVI<span class=\"_ _5f\"></span>TA' CORRE<span class=\"_ _5f\"></span>NTI<span class=\"ls0 ws0\"> </span>266.378 427 218 645 -%<span class=\"_ _1ec\"> </span>Attivit\u00e0 possedute per la vendita<span class=\"_ _1ec\"> </span>- -  <span class=\"_ _9a\"> </span>- - - TOTALE<span class=\"_ _5f\"></span> ATTIVIT<span class=\"_ _3\"></span>A<span class=\"ls0 ws0\">'<span class=\"_ _1ec\"> </span></span>521.957 20.409 218 20.627 4%<span class=\"_ _1ec\"> </span>Capitale sociale<span class=\"ws0\"> </span>69.163<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Riserve e utili<span class=\"_ _5f\"></span>/perdite portati<span class=\"_ _5f\"></span> a nuovo<span class=\"ls0\"> </span>99.661<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Utile/perdita attribuibile ai soci della<span class=\"_ _1ec\"> </span>controllante<span class=\"ls0 ws0\"> </span>32.265<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _2b\"> </span><span class=\"ff3\">-  <span class=\"_ _dd\"> </span>- </span></span>Patrimonio netto attribuibile ai soci della<span class=\"_ _1ec\"> </span>controllante<span class=\"_ _1ec\"> </span>201.090 - - - - Partecipazioni di t<span class=\"_ _1\"></span>erzi<span class=\"ws0\"> </span>393 - - - - PATRIMO<span class=\"_ _5f\"></span>NIO NETTO<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>201.483 - - - - PASSIVITA'<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie<span class=\"ws0\"> </span>101.09<span class=\"_ _3\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>-<span class=\"_ _1\"></span> </span></span>Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>735 <span class=\"ls0 ws0\"> </span>- - - - Passivi<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _1\"></span> impost<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>rite<span class=\"ls0 ws0\"> </span>4.593 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>- </span></span>Fondi<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>5.759 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Benefici ai d<span class=\"_ _5f\"></span>ipendenti<span class=\"ls0\"> </span>8.297 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - PASSI<span class=\"_ _3\"></span>VITA<span class=\"_ _5f\"></span>' NON CORRE<span class=\"_ _5f\"></span>NTI<span class=\"ls0 ws0\"> </span>120.479 - - - - Passivit\u00e0 finanziarie<span class=\"ws0\"> </span>36.789<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _2b\"> </span><span class=\"ff3\">-  <span class=\"_ _dd\"> </span>- </span></span>Debiti commerciali<span class=\"ws0\"> </span>134.80<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span></span>2.448 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span></span>927 <span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"ff3\">3.375  <span class=\"_ _d0\"> </span>3%<span class=\"_ _1\"></span> </span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>4.730 <span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>- </span></span>Altre passivit\u00e0 <span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> </span></span>23.669<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span></span>3.431<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span> <span class=\"_ _77\"> </span><span class=\"ff3\">3.431  <span class=\"_ _112\"> </span>14%<span class=\"_ _1ec\"> </span></span></span>PASSI<span class=\"_ _3\"></span>VITA<span class=\"_ _5f\"></span>' CORRENTI<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>199.995 2.448 4.358 6.806 3%<span class=\"_ _1ec\"> </span>Passivit\u00e0 direttamente correlate alle attivit\u00e0<span class=\"_ _1ec\"> </span>possedute per la vendita<span class=\"_ _1ec\"> </span>-  <span class=\"_ _9e\"> </span>-  <span class=\"_ _2e\"> </span>-  <span class=\"_ _c6\"> </span>-  <span class=\"_ _a2\"> </span>- TOTALE PATRIMONIO <span class=\"ws13\">NETTO E PASSIV<span class=\"_ _1\"></span>ITA'</span> 521.957 2.448 4.358 6.806 1%<span class=\"_ _1ec\"> </span>Valori in migliaia \u20ac <span class=\"_ _173\"> </span>31.12.21<span class=\"_ _1ec\"> </span>di cui correlate<span class=\"_ _1ec\"> </span>CollegateCorrelateTotale%<span class=\"_ _1ec\"> </span>ATTIVI<span class=\"_ _5f\"></span>TA'<span class=\"ls0 ws0\"> </span>Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>48.245<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Attivit\u00e0 immateriali diverse dall'avviamento<span class=\"ws0\"> </span>9.022 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Immobili, impianti e <span class=\"lse ws14\">macchi<span class=\"_ _5f\"></span>nari<span class=\"ls0 ws0\"> </span></span>164.40<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Partecipazioni contabilizzate con il metodo<span class=\"_ _1ec\"> </span>del patrimonio netto<span class=\"ws0\"> </span>14.753<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>14.753<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>14.753<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>100%<span class=\"fc1 ls0 ws0\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 finanzia<span class=\"_ _5f\"></span>rie non co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> </span>6.243 <span class=\"fc1 ls0 ws0\"> </span>1.407 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>1.407 <span class=\"fc1 ls0 ws0\"> </span>23%<span class=\"fc1 ls0 ws0\"> </span>Attivit\u00e0 fiscali differite<span class=\"ws0\"> </span>8.492 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>ATTIVI<span class=\"_ _5f\"></span>TA' NON CO<span class=\"_ _5f\"></span>RRENTI<span class=\"ls0 ws0\"> </span>251.161 <span class=\"fc1\"> </span>16.160 <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>16.160 <span class=\"fc1\"> </span>6%<span class=\"fc1\"> </span>Rimanenze<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>43.333<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Crediti commerciali<span class=\"ws0\"> </span>113.67<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> </span>1.086 <span class=\"fc1 ls0 ws0\"> </span>407 <span class=\"fc1 ls0 ws0\"> </span>1.493 <span class=\"fc1 ls0 ws0\"> </span>1%<span class=\"fc1 ls0 ws0\"> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> </span>11.254<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Altri c<span class=\"_ _5f\"></span>rediti ed<span class=\"_ _3\"></span> altre a<span class=\"_ _5f\"></span>ttivit\u00e0 <span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> </span>14.182<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti<span class=\"ws0\"> </span>55.043<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>ATTIVI<span class=\"_ _5f\"></span>TA' CORRE<span class=\"_ _5f\"></span>NTI<span class=\"ls0 ws0\"> </span>237.489 <span class=\"fc1\"> </span>1.086 <span class=\"fc1\"> </span>407 <span class=\"fc1\"> </span>1.493 <span class=\"fc1\"> </span>1%<span class=\"fc1\"> </span>Attivit\u00e0 possedute per la vendita<span class=\"_ _1ec\"> </span>-  <span class=\"_ _9e\"> </span><span class=\"ff1\">-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span></span>-  <span class=\"_ _a2\"> </span>-<span class=\"_ _1\"></span> TOTALE<span class=\"_ _5f\"></span> ATTIVIT<span class=\"_ _3\"></span>A'<span class=\"ls0 ws0\"> </span>488.650 <span class=\"fc1\"> </span>17.246 <span class=\"fc1\"> </span>407 <span class=\"fc1\"> </span>17.653 <span class=\"fc1\"> </span>4%<span class=\"fc1\"> </span>Capitale sociale<span class=\"ws0\"> </span>69.163<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span>-  <span class=\"_ _9a\"> </span>- </span>- - Riserve e utili<span class=\"_ _5f\"></span>/perdite portati<span class=\"_ _5f\"></span> a nuovo<span class=\"ls0\"> </span>87.733<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>- </span>Utile/perdita attribuibile ai soci della<span class=\"_ _1ec\"> </span>controllante<span class=\"ls0 ws0\"> </span>18.290<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span>-  <span class=\"_ _39\"> </span>- Patrimonio netto attribuibile ai soci della<span class=\"_ _1ec\"> </span>controllante<span class=\"_ _1ec\"> </span>175.186 <span class=\"fc1\"> </span>- - - - Partecipazioni di t<span class=\"_ _1\"></span>erzi<span class=\"ws0\"> </span>668 <span class=\"fc1\"> </span>- - - - PATRIMO<span class=\"_ _5f\"></span>NIO NETTO<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>175.854 <span class=\"fc1\"> </span>- - - - PASSIVITA'<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie<span class=\"ws0\"> </span>98.248<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- - - - Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.057 <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>-  <span class=\"_ _13\"> </span><span class=\"ff3\">-  <span class=\"_ _a2\"> </span>- </span>Passivit\u00e0 per imposte<span class=\"_ _1\"></span> <span class=\"lsf ws1f\">differite<span class=\"ls0 ws0\"> </span></span>4.081 <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>- - - Fondi<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>5.326 <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>- - - Benefici ai d<span class=\"_ _5f\"></span>ipendenti<span class=\"ls0\"> </span>9.761 <span class=\"fc1 ls0 ws0\"> </span>-  <span class=\"_ _9a\"> </span>- - - PASSI<span class=\"_ _3\"></span>VITA<span class=\"_ _5f\"></span>' NON CORRE<span class=\"_ _5f\"></span>NTI<span class=\"ls0 ws0\"> </span>118.473 <span class=\"fc1\"> </span>- - - - Passivit\u00e0 finanziarie<span class=\"ws0\"> </span>42.518<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Debiti commerciali<span class=\"ws0\"> </span>126.85<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> </span>3.521 <span class=\"fc1 ls0 ws0\"> </span>305 <span class=\"fc1 ls0 ws0\"> </span>3.826 <span class=\"fc1 ls0 ws0\"> </span>3%<span class=\"ff3 fc1 ls0 ws0\"> </span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>4.142 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"ff3 fc1\"> </span>- <span class=\"ff3 fc1\"> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> </span>20.811<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>1.534 <span class=\"fc1 ls0 ws0\"> </span>1.534 <span class=\"fc1 ls0 ws0\"> </span>7%<span class=\"fc1 ls0 ws0\"> </span>PASSI<span class=\"_ _3\"></span>VITA<span class=\"_ _5f\"></span>' CORRENTI<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>194.324 <span class=\"fc1\"> </span>3.521 <span class=\"fc1\"> </span>1.839 <span class=\"fc1\"> </span>5.360 <span class=\"fc1\"> </span>3%<span class=\"fc1\"> </span>Passivit\u00e0 direttamente correlate alle attivit\u00e0<span class=\"_ _1ec\"> </span>possedute per la vendita<span class=\"_ _1ec\"> </span>-  <span class=\"_ _117\"> </span>-  <span class=\"_ _11c\"> </span>-  <span class=\"_ _13\"> </span>-  <span class=\"_ _32\"> </span>- TOTALE PATRIMONIO N<span class=\"_ _1\"></span>ETTO E PASSIVITA'<span class=\"ws0\"> </span>488.650 <span class=\"fc1\"> </span>3.521 <span class=\"fc1\"> </span>1.839 <span class=\"fc1\"> </span>5.360 <span class=\"fc1\"> </span>1%<span class=\"fc1\"> </span>Conto econom<span class=\"_ _3\"></span>ico cons<span class=\"_ _3\"></span>olid<span class=\"_ _3\"></span>ato<span class=\"ls0 ws0\"> </span>e conto ec<span class=\"_ _3\"></span>onomico com<span class=\"_ _3\"></span>plessiv<span class=\"_ _3\"></span>o consolida<span class=\"_ _5f\"></span>to 20<span class=\"ls0 ws0\">22 </span>e 20<span class=\"ls0 ws0\">21<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>2022<span class=\"ls0 ws0\"> </span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Cor<span class=\"_ _1\"></span>relate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Total<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>%<span class=\"_ _1ec\"> </span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>1.196.284 <span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _68\"> </span></span>1.<span class=\"_ _1\"></span>164 <span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span></span>84 <span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"ff3 ls61 ws1f3\">1.249 </span><span class=\"ff3\"> <span class=\"_ _78\"> </span></span></span>0%<span class=\"ls0 ws0\"> </span>Costo del v<span class=\"_ _1\"></span>enduto<span class=\"ls0 ws0\"> </span>(1.077.434<span class=\"ls0 ws0\">)<span class=\"_ _1\"></span> <span class=\"_ _e2\"> </span></span>(18.995)<span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span></span>(3.<span class=\"_ _1\"></span>543<span class=\"ls0 ws0\">) <span class=\"_ _6f\"> </span><span class=\"ff3 ls61 ws1f3\">(22.538</span><span class=\"ff3\">) <span class=\"_ _55\"> </span></span></span>2%<span class=\"ls0 ws0\"> </span>Risult<span class=\"_ _1\"></span>ato opera<span class=\"_ _1\"></span>tivo lor<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> </span>118.850 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span>- <span class=\"_ _7e\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Spese generali ed amministrative<span class=\"ls0 ws0\"> </span>(75.831<span class=\"ls0 ws0\">) <span class=\"_ _73\"> </span></span>(53<span class=\"ls0 ws0\">) <span class=\"_ _80\"> </span></span>(2.954<span class=\"ls0 ws0\">)<span class=\"_ _1\"></span> <span class=\"_ _6f\"> </span><span class=\"ff3 ls61 ws1f3\">(3.006)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"ff1 ls63 ws1f6\">4%</span><span class=\"ff1\"> </span></span></span></span>Altr<span class=\"_ _3\"></span>i ric<span class=\"_ _5f\"></span>avi/cost<span class=\"_ _3\"></span>i <span class=\"ls63 ws1f6\">operativi<span class=\"ls0 ws0\"> </span></span>(3.077<span class=\"ls0 ws0\">) <span class=\"_ _7d\"> </span></span>19 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>(2.085<span class=\"ls0 ws0\">)<span class=\"_ _1\"></span> <span class=\"_ _6f\"> </span><span class=\"ff3 ls61 ws1f3\">(2.066</span><span class=\"ff3\">) <span class=\"_ _35\"> </span></span></span>67%<span class=\"ls0 ws0\"> </span>- <span class=\"ls63 ws1fa\">di cui rica<span class=\"_ _1\"></span>vi operativi no<span class=\"_ _1\"></span>n ricorrenti</span> - <span class=\"_ _8a\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span>- <span class=\"ls63 ws1fa\">di cui o<span class=\"_ _1\"></span>neri operativi no<span class=\"_ _1\"></span>n ricorrenti</span> (5.758<span class=\"ls0 ws0\">) <span class=\"_ _7d\"> </span><span class=\"ff1\">- <span class=\"_ _ca\"> </span></span></span>(2.118<span class=\"ls0 ws0\">) <span class=\"_ _6f\"> </span></span><span class=\"ff1\">(2.118)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e5\"> </span></span>37<span class=\"_ _1ec\"> </span></span>Risult<span class=\"_ _1\"></span>ato opera<span class=\"_ _1\"></span>tivo<span class=\"ls0 ws0\"> </span>39.942 <span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _9a\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Proventi<span class=\"_ _1\"></span> finanziari<span class=\"ls0 ws0\"> </span>321 <span class=\"ls0 ws0\"> <span class=\"_ _94\"> </span></span>12 <span class=\"ls0 ws0\"> <span class=\"_ _de\"> </span>- <span class=\"_ _2b\"> </span><span class=\"ff3 ls61 ws1f3\">12 </span><span class=\"ff3\"> <span class=\"_ _d1\"> </span></span></span>4%<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Oneri fina<span class=\"_ _1\"></span>nziari e differenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\"> </span>(5.690<span class=\"ls0 ws0\">) <span class=\"_ _7d\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Altr<span class=\"_ _3\"></span>i pro<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ent<span class=\"_ _5f\"></span>i/oner<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span> da p<span class=\"_ _5f\"></span>artecip<span class=\"_ _5f\"></span>azioni<span class=\"ls0 ws0\"> </span>(483<span class=\"ls0 ws0\">) <span class=\"_ _138\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Quota dell'utile/<span class=\"_ _1\"></span>perdita di partecipazioni<span class=\"_ _1ec\"> </span>contab<span class=\"_ _5f\"></span>ilizzat<span class=\"_ _3\"></span>e con il<span class=\"_ _5f\"></span> metodo de<span class=\"_ _3\"></span>l patri<span class=\"_ _5f\"></span>monio<span class=\"_ _1ec\"> </span>netto<span class=\"ls0 ws0\"> </span>2.041 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Risultato an<span class=\"_ _1\"></span>te imposte<span class=\"ls0 ws0\"> </span>36.131 <span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _9a\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito<span class=\"ls0 ws0\"> </span>(3.671<span class=\"ls0 ws0\">) <span class=\"_ _7d\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> da atti<span class=\"_ _1\"></span>vit\u00e0 oper<span class=\"_ _1\"></span>ative in<span class=\"_ _1\"></span> esercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>32.460 <span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _9a\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Utile/<span class=\"_ _3\"></span>per<span class=\"_ _3\"></span>dita<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>da att<span class=\"_ _5f\"></span>ivit\u00e0 oper<span class=\"_ _5f\"></span>ative cessat<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _75\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _2b\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span>32.460 <span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _9a\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Utile/pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dita, attribuibile<span class=\"_ _5f\"></span> alle partecipazio<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>i di<span class=\"_ _1ec\"> </span>terzi<span class=\"ls0 ws0\"> </span>195 <span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span><span class=\"ff1\">- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span></span>Utile/perdita, attribuibile ai s<span class=\"_ _3\"></span>oci della<span class=\"_ _1ec\"> </span>controll<span class=\"_ _1\"></span>ante<span class=\"ls0 ws0\"> </span>32.265 <span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _9a\"> </span>- <span class=\"_ _c6\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>2022<span class=\"ls0 ws0\"> </span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Cor<span class=\"_ _1\"></span>relate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Total<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>%<span class=\"_ _1ec\"> </span></span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del <span class=\"ws1f2\">peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span></span>32.460 <span class=\"ls0 ws0\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>Utili/<span class=\"_ _3\"></span>per<span class=\"_ _5f\"></span>dite comp<span class=\"_ _5f\"></span>lessivi<span class=\"_ _5f\"></span> che non<span class=\"_ _5f\"></span> saranno<span class=\"_ _5f\"></span> riclassifica<span class=\"_ _1\"></span>te nel prospetto dell'utile/perdita, al<span class=\"_ _1ec\"> </span>lordo d<span class=\"_ _1\"></span>elle imposte<span class=\"ls0 ws0\"> </span>1.060 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito relative alle componenti<span class=\"_ _1ec\"> </span>di cont<span class=\"_ _5f\"></span>o econ<span class=\"_ _3\"></span>omic<span class=\"_ _5f\"></span>o comple<span class=\"_ _5f\"></span>ssivo che<span class=\"_ _5f\"></span> non<span class=\"_ _1ec\"> </span>saran<span class=\"_ _5f\"></span>no r<span class=\"_ _5f\"></span>iclas<span class=\"_ _3\"></span>sif<span class=\"_ _5f\"></span>icate<span class=\"_ _5f\"></span> nell<span class=\"_ _3\"></span>'ut<span class=\"_ _5f\"></span>ile/p<span class=\"_ _5f\"></span>erdita<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(212)<span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Utili/perdite complessivi che sara<span class=\"_ _1\"></span>nno<span class=\"_ _1ec\"> </span>riclassifica<span class=\"_ _1\"></span>te nel prospetto dell'utile/perdita, al<span class=\"_ _1ec\"> </span>lordo d<span class=\"_ _1\"></span>elle imposte<span class=\"ls0 ws0\"> </span>(341)<span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito relative alle <span class=\"ls66 ws1ff\">componenti<span class=\"_ _1ec\"> </span></span>di cont<span class=\"_ _5f\"></span>o econ<span class=\"_ _3\"></span>omic<span class=\"_ _5f\"></span>o comple<span class=\"_ _5f\"></span>ssivo che<span class=\"_ _5f\"></span> saran<span class=\"_ _5f\"></span>no r<span class=\"_ _5f\"></span>iclas<span class=\"_ _3\"></span>sif<span class=\"_ _5f\"></span>icate<span class=\"_ _5f\"></span> nell<span class=\"_ _3\"></span>'ut<span class=\"_ _5f\"></span>ile/p<span class=\"_ _5f\"></span>erdita<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(55)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo<span class=\"ls0 ws0\"> </span>32.913 <span class=\"ls0 ws0\"> </span>- - - - Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo, att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ibile<span class=\"_ _1ec\"> </span>alle partec<span class=\"_ _5f\"></span>ipazioni di terzi<span class=\"ls0\"> </span>195 <span class=\"ls0 ws0\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span>Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo, att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ibile ai<span class=\"_ _1ec\"> </span>soci della<span class=\"_ _1\"></span> control<span class=\"_ _1\"></span>lante<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>32.717 <span class=\"ls0 ws0\"> </span>- <span class=\"_ _fe\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _cb\"> </span>-<span class=\"_ _1\"></span> Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span></span>Correlate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d6\"> </span></span>Totale<span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span>%<span class=\"_ _1ec\"> </span></span>Ri<span class=\"_ _1\"></span>cav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>1.069.776 <span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>788 <span class=\"fc1 ls0 ws0\"> </span>170 <span class=\"fc1 ls0 ws0\"> </span>958 <span class=\"fc1 ls0 ws0\"> </span>0%<span class=\"fc1 ls0 ws0\"> </span>Costo del v<span class=\"_ _1\"></span>enduto<span class=\"ls0 ws0\"> </span>(975.562)<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(9.267)<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(1.071)<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(10.337)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>1%<span class=\"fc1 ls0 ws0\"> </span>Risult<span class=\"_ _1\"></span>ato opera<span class=\"_ _1\"></span>tivo lor<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> </span>94.214 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span>- <span class=\"_ _fe\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _9e\"> </span>-<span class=\"_ _1ec\"> </span></span>Spese generali ed amministrative<span class=\"ls0 ws0\"> </span>(7<span class=\"ls0 ws0\">1.<span class=\"ls63 ws1f6\">071</span>) <span class=\"_ _73\"> </span>(<span class=\"ls63 ws1f6\">30</span>) <span class=\"_ _11d\"> </span>(4.<span class=\"ls63 ws1f6\">161</span>) <span class=\"_ _93\"> </span><span class=\"ff3 ls61 ws1f3\">(4.191</span><span class=\"ff3\">)<span class=\"_ _5f\"></span> <span class=\"_ _cc\"> </span><span class=\"ff1 ls63 ws1f6\">4%</span><span class=\"ff1\"> </span></span></span>Altr<span class=\"_ _3\"></span>i ric<span class=\"_ _5f\"></span>avi/cost<span class=\"_ _3\"></span>i ope<span class=\"_ _3\"></span>rat<span class=\"_ _5f\"></span>ivi<span class=\"ls0 ws0\"> </span>(<span class=\"ls63 ws1f6\">19</span>) <span class=\"_ _81\"> </span><span class=\"ls63 ws1f6\">9 </span> <span class=\"_ _ab\"> </span><span class=\"ls63 ws1f6\">(<span class=\"_ _1\"></span>1.193</span>) <span class=\"_ _93\"> </span><span class=\"ff3 ls61 ws1f3\">(1.184</span><span class=\"ff3\">) <span class=\"_ _35\"> </span></span>6<span class=\"ls63 ws1f6\">155</span>%<span class=\"_ _1\"></span> - <span class=\"ls67 ws1f4\">di cui ricavi operativi no<span class=\"_ _1\"></span>n <span class=\"ls63 ws1f6\">ricorrenti</span></span> 1.909<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span>- <span class=\"_ _75\"> </span>- <span class=\"_ _2e\"> </span><span class=\"ff3\">- <span class=\"_ _de\"> </span></span>-<span class=\"_ _1ec\"> </span></span>- <span class=\"ls63 ws1fa\">di cui o<span class=\"_ _1\"></span>neri operativi no<span class=\"_ _1\"></span>n ricorrenti</span> (4.<span class=\"ls63 ws1f6\">310</span>) <span class=\"_ _2a\"> </span><span class=\"ff1\">-<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span></span>(<span class=\"_ _3\"></span><span class=\"ls63 ws1f6\">1.232<span class=\"ls0 ws0\">) <span class=\"_ _93\"> </span><span class=\"ff3 ls61 ws1f3\">(1.232)</span><span class=\"ff3\"> <span class=\"_ _35\"> </span></span></span><span class=\"ff1\">29%<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></span>Risult<span class=\"_ _1\"></span>ato opera<span class=\"_ _1\"></span>tivo<span class=\"ls0 ws0\"> </span>23<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">125<span class=\"_ _1\"></span></span>  <span class=\"_ _bc\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Proventi<span class=\"_ _1\"></span> finanziari<span class=\"ls0 ws0\"> </span>352<span class=\"ls0 ws0\">  <span class=\"_ _94\"> </span></span>33<span class=\"ls0 ws0\">  <span class=\"_ _83\"> </span>- <span class=\"_ _7e\"> </span><span class=\"ff3 ls61 ws1f3\">33</span><span class=\"ff3\"> <span class=\"_ _11\"> </span></span>9%<span class=\"_ _1ec\"> </span></span>Oneri fina<span class=\"_ _1\"></span>nziari e differenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\"> </span>(3.<span class=\"ls63 ws1f6\">665</span>) <span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span>- <span class=\"_ _2e\"> </span><span class=\"ff3\">- <span class=\"_ _de\"> </span></span>-<span class=\"_ _1ec\"> </span>Altri<span class=\"_ _1\"></span> <span class=\"ls65 ws1f9\">pro<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ent<span class=\"_ _5f\"></span>i/oner<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span> da p<span class=\"_ _5f\"></span>artecip<span class=\"_ _5f\"></span>azioni<span class=\"ls0 ws0\"> </span></span>4 <span class=\"_ _b0\"> </span>- <span class=\"_ _fe\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"ff3\">- <span class=\"_ _9e\"> </span></span>-<span class=\"_ _1ec\"> </span>Quota dell'utile/<span class=\"_ _1\"></span>perdita di partecipazioni<span class=\"_ _1ec\"> </span>contab<span class=\"_ _5f\"></span>ilizzat<span class=\"_ _3\"></span>e con il<span class=\"_ _5f\"></span> metodo de<span class=\"_ _3\"></span>l patri<span class=\"_ _5f\"></span>monio<span class=\"_ _1ec\"> </span>netto<span class=\"ls0 ws0\"> </span>1<span class=\"ls6c ws202\">.0<span class=\"ls63 ws1f6\">19</span></span>  <span class=\"_ _f\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"ff3\">- <span class=\"_ _9e\"> </span></span>-<span class=\"_ _1ec\"> </span>Risultato an<span class=\"_ _1\"></span>te imposte<span class=\"ls0 ws0\"> </span>20<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">835<span class=\"_ _1\"></span></span>  <span class=\"_ _bc\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito<span class=\"ls0 ws0\"> </span>(2.<span class=\"ls63 ws1f6\">327</span>) <span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span>- <span class=\"_ _2e\"> </span><span class=\"ff3\">- <span class=\"_ _de\"> </span></span>-<span class=\"_ _1ec\"> </span>Utile/pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dita da attivit<span class=\"_ _5f\"></span>\u00e0 operative in<span class=\"_ _1ec\"> </span>esercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>18<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">508<span class=\"_ _1\"></span></span>  <span class=\"_ _bc\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Utile/<span class=\"_ _3\"></span>per<span class=\"_ _3\"></span>dita<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>da att<span class=\"_ _5f\"></span>ivit\u00e0 oper<span class=\"_ _5f\"></span>ative cessat<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _75\"> </span>- <span class=\"_ _fe\"> </span>- <span class=\"_ _7e\"> </span><span class=\"ff3\">- <span class=\"_ _de\"> </span></span>-<span class=\"_ _1ec\"> </span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span>18<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">508<span class=\"_ _1\"></span></span>  <span class=\"_ _bc\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Utile/perdita, attribuibile alle<span class=\"_ _5f\"></span> p<span class=\"_ _1\"></span>artecipazioni<span class=\"_ _1ec\"> </span>di terz<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>219<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span><span class=\"ff1\">- <span class=\"_ _75\"> </span>- <span class=\"_ _7e\"> </span></span>- <span class=\"_ _9e\"> </span><span class=\"ff1\">-<span class=\"_ _1ec\"> </span></span></span>Utile/perdita, attribuibile ai s<span class=\"_ _3\"></span>oci della<span class=\"_ _1ec\"> </span>controll<span class=\"_ _1\"></span>ante<span class=\"ls0 ws0\"> </span>18<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">290<span class=\"_ _1\"></span></span>  <span class=\"_ _bc\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _20\"> </span>- <span class=\"_ _de\"> </span>-<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>%<span class=\"_ _1ec\"> </span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span>32.460 <span class=\"ls0 ws0\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>-<span class=\"_ _1ec\"> </span>Utili/perdite complessivi che non <span class=\"ls66 ws1ff\">saranno<span class=\"_ _1ec\"> </span></span>riclassifica<span class=\"_ _1\"></span>te nel prospetto dell'utile/perdita, al<span class=\"_ _1ec\"> </span>lordo d<span class=\"_ _1\"></span>elle imposte<span class=\"ls0 ws0\"> </span>1.060 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito relative alle componenti<span class=\"_ _1ec\"> </span>di cont<span class=\"_ _5f\"></span>o econ<span class=\"_ _3\"></span>omic<span class=\"_ _5f\"></span>o comple<span class=\"_ _5f\"></span>ssivo che<span class=\"_ _5f\"></span> non<span class=\"_ _1ec\"> </span>saran<span class=\"_ _5f\"></span>no r<span class=\"_ _5f\"></span>iclas<span class=\"_ _3\"></span>sif<span class=\"_ _5f\"></span>icate<span class=\"_ _5f\"></span> nell<span class=\"_ _3\"></span>'ut<span class=\"_ _5f\"></span>ile/p<span class=\"_ _5f\"></span>erdita<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(212)<span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Utili/perdite complessivi che sara<span class=\"_ _1\"></span>nno<span class=\"_ _1ec\"> </span>riclassifica<span class=\"_ _1\"></span>te nel prospetto dell'utile/perdita, al<span class=\"_ _1ec\"> </span>lordo d<span class=\"_ _1\"></span>elle imposte<span class=\"ls0 ws0\"> </span>(341)<span class=\"ls0 ws0\"> <span class=\"_ _138\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>-<span class=\"_ _1ec\"> </span></span>Imposte sul reddito relative alle componenti<span class=\"_ _1ec\"> </span>di cont<span class=\"_ _5f\"></span>o econ<span class=\"_ _3\"></span>omic<span class=\"_ _5f\"></span>o comple<span class=\"_ _5f\"></span>ssivo che<span class=\"_ _5f\"></span> sarann<span class=\"_ _5f\"></span>o ricla<span class=\"_ _5f\"></span>ssificate<span class=\"_ _5f\"></span> <span class=\"ls67 ws200\">nell'uti<span class=\"_ _1\"></span>le/perdita<span class=\"ls0 ws0\"> </span></span>(55)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span></span>Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo<span class=\"ls0 ws0\"> </span>32.913 <span class=\"ls0 ws0\"> </span>- - - - Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo, att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ibile<span class=\"_ _1ec\"> </span>alle partec<span class=\"_ _5f\"></span>ipazioni di terzi<span class=\"ls0\"> </span>195 <span class=\"ls0 ws0\"> </span>- <span class=\"_ _ca\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _83\"> </span>-<span class=\"_ _1ec\"> </span>Conto econ<span class=\"_ _1\"></span>omico com<span class=\"_ _1\"></span>plessi<span class=\"_ _1\"></span>vo, att<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>ibile ai<span class=\"_ _1ec\"> </span>soci della<span class=\"_ _1\"></span> <span class=\"ws1f2\">controll<span class=\"_ _1\"></span>ante<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>32.717 <span class=\"ls0 ws0\"> </span>- <span class=\"_ _fe\"> </span>- <span class=\"_ _13\"> </span>- <span class=\"_ _cb\"> </span>-<span class=\"_ _1\"></span> Rendicon<span class=\"_ _5f\"></span>to finanziar<span class=\"_ _5f\"></span>io consolidato<span class=\"ls0 ws0\"> <span class=\"ls2e wsd5\">20</span>22 </span>e 20<span class=\"ls0 ws0\">21<span class=\"ff1\"> </span></span>Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>2022<span class=\"ls0 ws0\"> </span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>Correl<span class=\"_ _1\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>T<span class=\"_ _1\"></span>otale<span class=\"ls0 ws0\"> </span>A. Flussi finanziari derivanti d<span class=\"_ _5f\"></span>a attivit\u00e0 operative<span class=\"_ _1ec\"> </span>(metodo i<span class=\"_ _1\"></span>ndir<span class=\"_ _1\"></span>etto)<span class=\"ls0 ws0\"> </span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span>32.460 <span class=\"ls0 ws0\"> </span>Rettifiche per imposte sul reddito<span class=\"ls0 ws0\"> </span>3.671 <span class=\"ls0 ws0\"> <span class=\"_ _189\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span></span>Rettific<span class=\"_ _1\"></span>he per proventi/<span class=\"_ _1\"></span>oneri finanziari<span class=\"ls0 ws0\"> </span>3.760 <span class=\"ls0 ws0\"> <span class=\"_ _189\"> </span></span>(12)<span class=\"ls0 ws0\"> <span class=\"_ _94\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">(12)<span class=\"_ _1ec\"> </span></span></span>Rettifiche per accantonamenti<span class=\"ls0 ws0\"> </span>2.245 <span class=\"ls0 ws0\"> <span class=\"_ _189\"> </span>-  <span class=\"_ _ca\"> </span>- </span>- Rettifiche per svalutazioni ed ammortamenti<span class=\"ls0 ws0\"> </span>28.114 <span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span>-  <span class=\"_ _ca\"> </span>- </span>- Variazio<span class=\"_ _1\"></span>ni delle rima<span class=\"_ _1\"></span>nenze<span class=\"ls0 ws0\"> </span>(4.024)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Vari<span class=\"_ _5f\"></span>azion<span class=\"_ _5f\"></span>i de<span class=\"_ _3\"></span>i cre<span class=\"_ _5f\"></span>diti c<span class=\"_ _5f\"></span>ommer<span class=\"_ _5f\"></span>cial<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> </span>(5.971)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span></span>659 <span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span></span>189 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span><span class=\"ff3 ls61 ws1f3\">848 </span><span class=\"ff3\"> </span></span>Variaz<span class=\"_ _5f\"></span>ioni de<span class=\"_ _5f\"></span>i debit<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span> com<span class=\"_ _5f\"></span>mercial<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> </span>7.953 <span class=\"ls0 ws0\"> <span class=\"_ _189\"> </span></span>(1.072)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span></span>622 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span><span class=\"ff3 ls61 ws1f3\">(451</span><span class=\"ff3\">)<span class=\"_ _1ec\"> </span></span></span>Variazio<span class=\"_ _1\"></span>ni negli altri crediti/attivi<span class=\"_ _1\"></span>t\u00e0 e negli altri<span class=\"_ _1ec\"> </span>deb<span class=\"_ _5f\"></span>iti/pa<span class=\"_ _5f\"></span>ssivit<span class=\"_ _5f\"></span>\u00e0<span class=\"ls0 ws0\"> </span>(4.455)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span></span>1.897<span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"ff3 ls61 ws1f3\">1.897</span><span class=\"ff3\"> </span></span>Interessi incassati/(pagati)<span class=\"ls0 ws0\"> </span>(3.883)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span></span>12 <span class=\"ls0 ws0\"> <span class=\"_ _28\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3 ls61 ws1f3\">12 </span><span class=\"ff3\"> </span></span>(Imposte sul reddito pagate)<span class=\"ls0 ws0\"> </span>(5.000)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Flussi finanziari derivanti da at<span class=\"_ _5f\"></span>tivit\u00e0 operative (A)<span class=\"ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls61 ws1f3\">54.870 </span> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>  <span class=\"_ _20\"> </span> </span>B. Flussi finanziari deriva<span class=\"_ _3\"></span>nti da <span class=\"ls66 ws1f2\">attivit\u00e0 di inv<span class=\"_ _1\"></span>estimento</span><span class=\"ws0\"> </span>Acq<span class=\"_ _3\"></span>uis<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> di imm<span class=\"_ _5f\"></span>obil<span class=\"_ _3\"></span>i, imp<span class=\"_ _5f\"></span>iant<span class=\"_ _5f\"></span>i e macch<span class=\"_ _5f\"></span>inari<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(26.562)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span>-  <span class=\"_ _ca\"> </span>(</span>312<span class=\"ls0 ws0\">) <span class=\"_ _c4\"> </span><span class=\"ff3\">(<span class=\"ls61 ws1f3\">312</span>)<span class=\"_ _1ec\"> </span></span></span>Inc<span class=\"_ _5f\"></span>assi da ve<span class=\"_ _5f\"></span>ndite<span class=\"_ _5f\"></span> di imm<span class=\"_ _5f\"></span>obili<span class=\"_ _5f\"></span>, impian<span class=\"_ _5f\"></span>ti e mac<span class=\"_ _3\"></span>ch<span class=\"_ _5f\"></span>inari<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>687 <span class=\"ls0 ws0\"> <span class=\"_ _7c\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- <span class=\"_ _1\"></span> </span></span>Acqui<span class=\"_ _5f\"></span>sto di atti<span class=\"_ _5f\"></span>vi<span class=\"_ _1\"></span>t\u00e0 i<span class=\"_ _5f\"></span>mmaterial<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> </span>(2.828)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Inca<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>da v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span> <span class=\"ls67 ws1fe\">attivi<span class=\"_ _1\"></span>t\u00e0 immateriali</span><span class=\"ls0\"> </span>31 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3\">- </span></span>Acqui<span class=\"_ _5f\"></span>sto di p<span class=\"_ _5f\"></span>artecip<span class=\"_ _5f\"></span>azioni val<span class=\"_ _5f\"></span>utate a<span class=\"_ _5f\"></span> patrim<span class=\"_ _3\"></span>onio n<span class=\"_ _3\"></span>ett<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span>(5.394)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span></span>(5.394)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3 ls61 ws1f3\">(5.394</span><span class=\"ff3\">)<span class=\"_ _1ec\"> </span></span></span>Incas<span class=\"_ _5f\"></span>so da ven<span class=\"_ _5f\"></span>dite di<span class=\"_ _5f\"></span> partec<span class=\"_ _5f\"></span>ipazioni<span class=\"_ _5f\"></span> valutate<span class=\"_ _5f\"></span> a<span class=\"_ _1ec\"> </span>patrimonio netto<span class=\"ls0 ws0\"> </span>751 <span class=\"ls0 ws0\"> <span class=\"_ _7c\"> </span></span>751 <span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3 ls61 ws1f3\">751 </span><span class=\"ff3\"> </span></span>Acquisto di altre attivit\u00e0 non <span class=\"ls63 ws1f6\">correnti<span class=\"ls0 ws0\"> </span></span>-  <span class=\"_ _83\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Incas<span class=\"_ _5f\"></span>so da ven<span class=\"_ _5f\"></span>dita di <span class=\"_ _5f\"></span>altre at<span class=\"_ _5f\"></span>tivit\u00e0 n<span class=\"_ _5f\"></span>on corr<span class=\"_ _5f\"></span>enti<span class=\"ls0 ws0\"> </span>2.243 <span class=\"ls0 ws0\"> <span class=\"_ _189\"> </span>1</span>.981<span class=\"ls0 ws0\">  <span class=\"_ _c3\"> </span>-<span class=\"_ _1\"></span>  <span class=\"_ _c5\"> </span><span class=\"ff3 ls61 ws1f3\">1.981</span><span class=\"ff3\"> </span></span>(Acquisi<span class=\"_ _1\"></span>zione)/cessione di societ\u00e0 controlla<span class=\"_ _1\"></span>te al netto<span class=\"_ _1ec\"> </span>del<span class=\"_ _3\"></span>le d<span class=\"_ _5f\"></span>ispon<span class=\"_ _5f\"></span>ibilit<span class=\"_ _5f\"></span>\u00e0 liq<span class=\"_ _5f\"></span>uide <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _83\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Flussi finanziari derivanti da at<span class=\"_ _5f\"></span>tivit\u00e0 di investimento (B)<span class=\"ws0\"> <span class=\"_ _6d\"> </span><span class=\"ls61 ws1f3\">(31.073)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _112\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span></span></span>C. Flussi fina<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ziari deri<span class=\"_ _5f\"></span>vanti da attivit<span class=\"_ _5f\"></span>\u00e0 di finanziamento<span class=\"_ _3\"></span><span class=\"ls0\"> </span>Incremento/decrem<span class=\"_ _1\"></span>ento delle passivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"ls63 ws1f6\">(8.736)<span class=\"_ _1\"></span></span> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span></span>Accensio<span class=\"_ _1\"></span>ne di finanziam<span class=\"_ _1\"></span>enti non correnti <span class=\"ls0 ws0\"> </span>54.217 <span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3\">- </span></span>Rimborsi<span class=\"_ _1\"></span> di fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _1\"></span> non correnti<span class=\"ls0 ws0\"> </span>(48.661)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3\">- </span></span>Aumen<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>i capital<span class=\"_ _3\"></span>e a<span class=\"_ _5f\"></span> pagame<span class=\"_ _3\"></span>nto e<span class=\"_ _5f\"></span>d altre<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni<span class=\"_ _1ec\"> </span>di mezzi <span class=\"ls60 ws1f2\">propri<span class=\"ls0 ws0\"> </span></span>980 <span class=\"ls0 ws0\"> <span class=\"_ _7c\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- <span class=\"_ _1\"></span> </span></span>Cessi<span class=\"_ _5f\"></span>one/acqu<span class=\"_ _5f\"></span>isto di azi<span class=\"_ _3\"></span>oni p<span class=\"_ _5f\"></span>roprie<span class=\"ls0 ws0\"> </span>(2.215)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Dividendi pagati<span class=\"ls0 ws0\"> </span>(5.595)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Flussi finanziari derivanti da at<span class=\"_ _5f\"></span>tivit\u00e0 di finanziamento (C)<span class=\"ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls61 ws1f3\">(10.012)</span> <span class=\"_ _d0\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Aumento/diminuzione di disp<span class=\"_ _3\"></span>onibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti (A \u00b1 B \u00b1 C)<span class=\"ws0\"> </span>13.786 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 22<span class=\"ws0\">-<span class=\"_ _1ec\"> </span></span>21<span class=\"ls0 ws0\"> </span>55.043 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti 3<span class=\"ls60 ws1f4\">1 dicembre</span><span class=\"ws0\"> </span>22<span class=\"ls0 ws0\">-<span class=\"ls6b ws201\">21</span> </span>68.830 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Valori in migliaia \u20ac<span class=\"ws0\"> </span>Eserciz<span class=\"_ _1\"></span>io<span class=\"_ _1ec\"> </span>202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>di cui<span class=\"_ _1\"></span> correla<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> </span>Collegate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>Correl<span class=\"_ _1\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>T<span class=\"_ _1\"></span>otale<span class=\"ls0 ws0\"> </span>A. Flussi finanziari derivanti d<span class=\"_ _5f\"></span>a attivit\u00e0 operative<span class=\"_ _1ec\"> </span>(metodo i<span class=\"_ _1\"></span>ndir<span class=\"_ _1\"></span>etto)<span class=\"ls0 ws0\"> </span>Utile/p<span class=\"_ _1\"></span>erdita<span class=\"_ _1\"></span> del peri<span class=\"_ _1\"></span>odo<span class=\"ls0 ws0\"> </span>18.508 <span class=\"ls0 ws0\"> </span>Rettifiche per imposte sul reddito<span class=\"ls0 ws0\"> </span>2.327 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _189\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"ff3 fc0\">- <span class=\"fc1\"> </span></span></span>Rettific<span class=\"_ _1\"></span>he per proventi/<span class=\"_ _1\"></span>oneri finanziari<span class=\"ls0 ws0\"> </span>3.301 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _189\"> </span></span>(33)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0\">- </span> </span>(33)<span class=\"fc1 ls0 ws0\"> </span>Rettifiche per accantonamenti<span class=\"ls0 ws0\"> </span>2.408 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _189\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> </span>- <span class=\"fc1\"> </span>Rettifiche per svalutazioni ed ammortamenti<span class=\"ls0 ws0\"> </span>24.994 <span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _71\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18a\"> </span><span class=\"ff3 fc0\">- <span class=\"fc1\"> </span></span></span>Variazio<span class=\"_ _1\"></span>ni delle rima<span class=\"_ _1\"></span>nenze<span class=\"ls0 ws0\"> </span>(8.002)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _76\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"ff3 fc0\">-<span class=\"_ _1\"></span> <span class=\"fc1\"> </span></span></span>Vari<span class=\"_ _5f\"></span>azion<span class=\"_ _5f\"></span>i de<span class=\"_ _3\"></span>i cre<span class=\"_ _5f\"></span>diti c<span class=\"_ _5f\"></span>ommer<span class=\"_ _5f\"></span>cial<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> </span>1.473 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _189\"> </span></span>806 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(117)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c4\"> </span></span><span class=\"ff3 ls61 ws1f3\">689 <span class=\"fc1 ls0 ws0\"> </span></span>Vari<span class=\"_ _5f\"></span>azion<span class=\"_ _5f\"></span>i dei deb<span class=\"_ _5f\"></span>iti <span class=\"ls67 ws200\">commerciali<span class=\"ls0 ws0\"> </span></span>13.942 <span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _71\"> </span></span>2.443 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span></span>175 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _39\"> </span></span><span class=\"ff3 ls61 ws1f3\">2.618 <span class=\"fc1 ls0 ws0\"> </span></span>Variazio<span class=\"_ _1\"></span>ni negli altri crediti/attivi<span class=\"_ _1\"></span>t\u00e0 e negli altri<span class=\"_ _1ec\"> </span>deb<span class=\"_ _5f\"></span>iti/pa<span class=\"_ _5f\"></span>ssivit<span class=\"_ _5f\"></span>\u00e0<span class=\"ls0 ws0\"> </span>3.491 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _189\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"ff3 fc0\">- <span class=\"fc1\"> </span></span></span>Interessi incassati/(pagati)<span class=\"ls0 ws0\"> </span>(3.352)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _76\"> </span></span>8 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span></span><span class=\"ff3 ls61 ws1f3\">8 <span class=\"fc1 ls0 ws0\"> </span></span>(Imposte sul reddito pagate)<span class=\"ls0 ws0\"> </span>(4.007)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _76\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c5\"> </span><span class=\"ff3 fc0\">-<span class=\"_ _1\"></span> <span class=\"fc1\"> </span></span></span>Flussi finanziari <span class=\"ls69 ws0\">deri<span class=\"_ _3\"></span>vanti da at<span class=\"_ _5f\"></span>tivit\u00e0 operative (A)<span class=\"_ _5f\"></span><span class=\"ls0\"> <span class=\"_ _28\"> </span>55<span class=\"ls69 ws1f9\">.0<span class=\"ls6b ws201\">83<span class=\"_ _1\"></span></span></span>  <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span></span>B. Flussi finanziari deriva<span class=\"_ _3\"></span>nti da attivit\u00e0 di inves<span class=\"_ _3\"></span>timento<span class=\"ws0\"> </span>Acq<span class=\"_ _3\"></span>uis<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> di imm<span class=\"_ _5f\"></span>obil<span class=\"_ _3\"></span>i, imp<span class=\"_ _5f\"></span>iant<span class=\"_ _5f\"></span>i e macch<span class=\"_ _5f\"></span>inari<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(2<span class=\"ls0 ws0\">8<span class=\"ls6c ws202\">.5<span class=\"ls63 ws1f6\">46</span></span>) <span class=\"_ _dc\"> </span>-  <span class=\"_ _ca\"> </span>(<span class=\"ls63 ws1f6\">110</span>) <span class=\"_ _c4\"> </span><span class=\"ff3\">(<span class=\"ls61 ws1f3\">110</span>)<span class=\"_ _1ec\"> </span></span></span>Inc<span class=\"_ _5f\"></span>assi da ve<span class=\"_ _5f\"></span>ndite<span class=\"_ _5f\"></span> di imm<span class=\"_ _5f\"></span>obili<span class=\"_ _5f\"></span>, impian<span class=\"_ _5f\"></span>ti e mac<span class=\"_ _3\"></span>ch<span class=\"_ _5f\"></span>inari<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>6<span class=\"ls63 ws1f6\">.716</span>  <span class=\"_ _189\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Acqui<span class=\"_ _5f\"></span>sto di atti<span class=\"_ _5f\"></span>vi<span class=\"_ _1\"></span>t\u00e0 i<span class=\"_ _5f\"></span>mmaterial<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> </span>(2.678)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Incas<span class=\"_ _5f\"></span>si da vendite<span class=\"_ _5f\"></span> di attivit<span class=\"_ _5f\"></span>\u00e0 immater<span class=\"_ _5f\"></span>iali<span class=\"ls0 ws0\"> </span>110<span class=\"ls0 ws0\">  <span class=\"_ _7c\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- <span class=\"_ _1\"></span> </span></span>Acqui<span class=\"_ _5f\"></span>sto di p<span class=\"_ _5f\"></span>artecip<span class=\"_ _5f\"></span>azioni val<span class=\"_ _5f\"></span>utate a<span class=\"_ _5f\"></span> patrim<span class=\"_ _3\"></span>onio n<span class=\"_ _3\"></span>ett<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span>(8.<span class=\"ls63 ws1f6\">941</span>) <span class=\"_ _ff\"> </span>(8.<span class=\"ls63 ws1f6\">941</span>)<span class=\"_ _1\"></span> <span class=\"_ _bc\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3\">(8.<span class=\"ls6b ws201\">9<span class=\"_ _1\"></span>41</span>)<span class=\"_ _1ec\"> </span></span>Inca<span class=\"_ _1\"></span>sso <span class=\"_ _1\"></span>da v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>i <span class=\"ls65 ws1f9\">partec<span class=\"_ _5f\"></span>ipazion<span class=\"_ _5f\"></span>i valutat<span class=\"_ _3\"></span>e a<span class=\"_ _5f\"></span> </span>patrimonio netto<span class=\"ls0 ws0\"> </span>362<span class=\"ls0 ws0\">  <span class=\"_ _7c\"> </span></span>362<span class=\"ls0 ws0\">  <span class=\"_ _120\"> </span>-  <span class=\"_ _18a\"> </span><span class=\"ff3 ls61 ws1f3\">362</span><span class=\"ff3\"> </span></span>Acquisto di altre attivit\u00e0 non correnti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.159)<span class=\"ls0 ws0\"> <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">-<span class=\"_ _1\"></span> </span></span>Incas<span class=\"_ _5f\"></span>so da ven<span class=\"_ _5f\"></span>dita di <span class=\"_ _5f\"></span>altre at<span class=\"_ _5f\"></span>tivit\u00e0 n<span class=\"_ _5f\"></span>on corr<span class=\"_ _5f\"></span>enti<span class=\"ls0 ws0\"> </span>784<span class=\"ls0 ws0\">  <span class=\"_ _7c\"> </span></span>57<span class=\"ls0 ws0\">  <span class=\"_ _28\"> </span>- </span>57<span class=\"ls0 ws0\"> </span>(Acquisi<span class=\"_ _1\"></span>zione)/cessione di societ\u00e0 controlla<span class=\"_ _1\"></span>te al netto<span class=\"_ _1ec\"> </span>del<span class=\"_ _3\"></span>le d<span class=\"_ _5f\"></span>ispon<span class=\"_ _5f\"></span>ibilit<span class=\"_ _5f\"></span>\u00e0 liq<span class=\"_ _5f\"></span>uide <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _83\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Flussi finanziari derivanti da at<span class=\"_ _5f\"></span>tivit\u00e0 di investimento (B)<span class=\"ws0\"> <span class=\"_ _6d\"> </span>(33.<span class=\"ls6b ws201\">351<span class=\"_ _1\"></span></span>) <span class=\"_ _d0\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>C. Flussi fina<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ziari deri<span class=\"_ _5f\"></span>vanti da attivit<span class=\"_ _5f\"></span>\u00e0 di finanziamento<span class=\"_ _3\"></span><span class=\"ls0\"> </span>Incremento/decrem<span class=\"_ _1\"></span>ento delle passivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span>(4.<span class=\"ls63 ws1f6\">225</span>) <span class=\"_ _76\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- <span class=\"_ _1\"></span> </span></span>Accensio<span class=\"_ _1\"></span>ne di finanziam<span class=\"_ _1\"></span>enti non correnti <span class=\"ls0 ws0\"> </span>27<span class=\"ls0 ws0\">.</span>348<span class=\"ls0 ws0\">  <span class=\"_ _c0\"> </span>-  <span class=\"_ _9a\"> </span>-<span class=\"_ _1\"></span>  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span></span>Rimborsi<span class=\"_ _1\"></span> di fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _1\"></span> non correnti<span class=\"ls0 ws0\"> </span>(<span class=\"ls63 ws1f6\">27</span>.<span class=\"ls63 ws1f6\">534</span>) <span class=\"_ _c1\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Aumen<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>i capital<span class=\"_ _3\"></span>e a<span class=\"_ _5f\"></span> pagame<span class=\"_ _3\"></span>nto e<span class=\"_ _5f\"></span>d altre<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni<span class=\"_ _1ec\"> </span>di mezzi <span class=\"ls60 ws1f2\">propri<span class=\"ls0 ws0\"> </span></span>2.459<span class=\"ls0 ws0\">  <span class=\"_ _189\"> </span>-  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span></span>Cessi<span class=\"_ _5f\"></span>one/acqu<span class=\"_ _5f\"></span>isto di azi<span class=\"_ _3\"></span>oni p<span class=\"_ _5f\"></span>roprie<span class=\"ls0 ws0\"> </span>(1.<span class=\"ls63 ws1f6\">631</span>) <span class=\"_ _ff\"> </span>-<span class=\"_ _1\"></span>  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Dividendi pagati<span class=\"ls0 ws0\"> </span>(3<span class=\"ls63 ws1f6\">.59</span>4) <span class=\"_ _ff\"> </span>-<span class=\"_ _1\"></span>  <span class=\"_ _ca\"> </span>-  <span class=\"_ _c5\"> </span><span class=\"ff3\">- </span>Flussi finanziari derivanti da at<span class=\"_ _5f\"></span>tivit\u00e0 di finanziamento (C)<span class=\"ws0\"> <span class=\"_ _2d\"> </span>(7<span class=\"_ _1\"></span>.<span class=\"ls6b ws201\">177</span>) <span class=\"_ _c0\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Aumento/diminuzione di disp<span class=\"_ _3\"></span>onibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti (A \u00b1 B \u00b1 C)<span class=\"ws0\"> </span>14.<span class=\"ls6b ws201\">555<span class=\"_ _1\"></span></span>  <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 22<span class=\"ws0\">-<span class=\"_ _1ec\"> </span></span>21<span class=\"ls0 ws0\"> </span>40<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">489<span class=\"_ _1\"></span></span>  <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>Disponibilit\u00e0 liquide e mez<span class=\"_ _3\"></span>zi equivalenti 3<span class=\"ls60 ws1f4\">1 dicembre</span><span class=\"ws0\"> </span>22<span class=\"ls0 ws0\">-<span class=\"ls6b ws201\">21</span> </span>55<span class=\"ls0 ws0\">.<span class=\"ls6b ws201\">043<span class=\"_ _1\"></span></span>  <span class=\"_ _d3\"> </span>  <span class=\"_ _b4\"> </span>  <span class=\"_ _20\"> </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws0 gs4f\">Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>azioni<span class=\"_ _5f\"></span> generali<span class=\"_ _5f\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws118 gs50\">Orsero S.p.A<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">(la \u201cCapogruppo\u201d o la \u201cSociet\u00e0\u201d) insie<span class=\"_ _1\"></span>me alle societ\u00e0 da essa controllate (\u201cGruppo\u201d<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws9d\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gs51\">o \u201cGruppo Orsero\u201d) \u00e8 una societ\u00e0 <span class=\"ls10 ws64\">con azioni quotat<span class=\"_ _1\"></span>e al Mercato EURON<span class=\"_ _1\"></span>EXT STAR Milan dal 23<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws64\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9f gs52\">dicem<span class=\"_ _3\"></span>bre 2019<span class=\"ls23 ws174\">. Orsero<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">S.p.A.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws175\">\u00e8 una societ\u00e0 con personalit<span class=\"_ _1\"></span>\u00e0 giuridica organ<span class=\"_ _1\"></span>izzat<span class=\"ls19 ws176\">a secondo<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls23 ws174\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws175\"><span class=\"ls19 ws176\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gs53\">l\u2019ordinamento giuridico della Repubblica Italiana. La sede della Capogruppo e, quindi, del<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws73 gs54\">Gruppo \u00e8 <span class=\"ls0 ws1e\">Via Vezza d\u2019Oglio 7<span class=\"ls23 ws27\">, </span><span class=\"ws0\">Mila<span class=\"_ _3\"></span>no<span class=\"ls23 ws27\">, </span>Italia</span><span class=\"ws0\"><span class=\"ls19 ws2d\">. Il Gruppo O<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>sero vanta una presenza consolidata, sia<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws1e\"><span class=\"ws0\"><span class=\"ls19 ws2d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws96 gs55\">diret<span class=\"_ _1\"></span>tament<span class=\"_ _1\"></span>e che indir<span class=\"_ _1\"></span>ettament<span class=\"_ _1\"></span>e tramite<span class=\"_ _1\"></span> le propr<span class=\"ls19 wsaa\">ie cont<span class=\"_ _1\"></span>rollate e/o colleg<span class=\"_ _1\"></span>ate in Europa, <span class=\"_ _1\"></span>Messico<span class=\"_ _1ec\"> </span></span><span class=\"ls19 wsaa\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs56\">ed Ameri<span class=\"_ _1\"></span>ca Latina, ma princ<span class=\"_ _1\"></span>ipalmente<span class=\"_ _1\"></span> opera in Europa. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws98 gs57\">Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _37\"></span><span class=\"ws24\">il capitale sociale della Societ\u00e0 \u00e8 pari ad euro 69.163.340,00 <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>ddiviso in n.<span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs58\">17.682<span class=\"_ _3\"></span>.500 az<span class=\"_ _3\"></span>ioni o<span class=\"_ _5f\"></span>rdinarie, <span class=\"_ _5f\"></span>prive di ind<span class=\"_ _5f\"></span>icazione d<span class=\"_ _5f\"></span>el <span class=\"ls0 ws16\">valore nominale.<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws5c gs59\">L\u2019attivit\u00e0 del Gruppo \u00e8 incentrata sull\u2019im<span class=\"_ _3\"></span>portazione e distribuzione di prodotti ortofrutticoli,<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs5a\">individuando tre business units: Distribuzione, Shipping e Hold<span class=\"_ _3\"></span>ing &amp; Servizi.     <span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "Orsero S.p.A<span class=\"_ _5f\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-749": {
   "value": "Orsero S.p.A<span class=\"_ _5f\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-720": {
   "value": "Orsero S.p.A<span class=\"_ _5f\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-721": {
   "value": "Via Vezza d\u2019Oglio 7<span class=\"ls23 ws27\">, </span><span class=\"ws0\">Mila<span class=\"_ _3\"></span>no<span class=\"ls23 ws27\">, </span>Italia</span>",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "Via Vezza d\u2019Oglio 7<span class=\"ls23 ws27\">, </span><span class=\"ws0\">Mila<span class=\"_ _3\"></span>no<span class=\"ls23 ws27\">, </span>Italia</span>",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-750": {
   "value": "Mila<span class=\"_ _3\"></span>no",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-751": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-677": {
   "value": "L\u2019attivit\u00e0 del Gruppo \u00e8 incentrata sull\u2019im<span class=\"_ _3\"></span>portazione e distribuzione di prodotti ortofrutticoli,<span class=\"_ _3\"></span> individuando tre business units: Distribuzione, Shipping e Hold<span class=\"_ _3\"></span>ing &amp; Servizi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-638": {
   "value": "Forma e cont<span class=\"_ _3\"></span>enuto d<span class=\"_ _3\"></span>el bilancio<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _5f\"></span>to <span class=\"_ _1\"></span>e altre<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>info<span class=\"ls3 ws178\">rmazioni di caratt<span class=\"_ _1\"></span>ere<span class=\"_ _1ec\"> </span></span><span class=\"ls3 ws178\"> </span>generale<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>D<span class=\"ls2f wsd7\">ichia<span class=\"_ _3\"></span>razion<span class=\"_ _3\"></span>e di conform<span class=\"_ _3\"></span>it\u00e0 <span class=\"ls0 ws0\">a<span class=\"ls2d wsd4\">gli IFRS e</span> </span>cr<span class=\"_ _3\"></span>iteri di r<span class=\"_ _3\"></span>edazione<span class=\"ls0 ws0\"> </span></span>Il <span class=\"_ _d\"> </span><span class=\"ls11 ws23\">presente <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">Bilancio consolidato <span class=\"lsf wsea\">di Gru<span class=\"_ _1\"></span>ppo al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"_ _1\"></span></span></span></span> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22<span class=\"ls19 ws10c\">, redatto su<span class=\"_ _1\"></span>l presupposto della<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws10c\"> </span>continuit\u00e0 aziendale della <span class=\"_ _3\"></span>Capogruppo e delle imprese con<span class=\"_ _3\"></span>trollate, <span class=\"ls19 ws55\">\u00e8 stato predisposto ai sensi<span class=\"_ _3\"></span> </span>degli<span class=\"_ _1\"></span> art. 2<span class=\"_ _1\"></span> e 3 del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wsa8\">Decret<span class=\"_ _5f\"></span>o Legislati<span class=\"_ _5f\"></span>vo n.38 del <span class=\"_ _5f\"></span>28/02/2005<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ed in conformit\u00e0 agli International<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsa8\"><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span></span></span>Financial<span class=\"_ _1\"></span> Report<span class=\"_ _1\"></span>ing Standards<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>(<span class=\"ws10b\">IFRS), alle in<span class=\"_ _1\"></span>terpretazioni dell\u2019International Financial Reporting<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws10b\"> </span></span>Interpretation Committee (IFRIC) e dello Standing In<span class=\"_ _3\"></span>terpretations Committee (SIC), om<span class=\"_ _5f\"></span>olog<span class=\"_ _1\"></span>ati dalla<span class=\"_ _1ec\"> </span> Commissione Europea <span class=\"lse ws23\">second<span class=\"_ _3\"></span>o la p<span class=\"_ _3\"></span>rocedura<span class=\"_ _3\"></span> previ<span class=\"_ _5f\"></span>sta dal Re<span class=\"_ _3\"></span>golam<span class=\"_ _5f\"></span>ento (CE) <span class=\"_ _3\"></span>1606/200<span class=\"_ _5f\"></span>2 emanato<span class=\"_ _5f\"></span> </span>d<span class=\"ws7b\">al Parlamento Europeo e dal Consiglio Europeo nel luglio 2002 ed in vi<span class=\"_ _3\"></span>gore alla data di bilancio,<span class=\"_ _1ec\"> </span></span><span class=\"ws7b\"> </span>nonch\u00e9 ai preced<span class=\"_ _3\"></span>enti <span class=\"lsf ws17a\">Internat<span class=\"_ _1\"></span>ional Acc<span class=\"_ _1\"></span>ounting<span class=\"_ _1\"></span> Standar<span class=\"_ _1\"></span>d (IA<span class=\"_ _1\"></span>S)</span>. Nel prosieg<span class=\"_ _3\"></span>uo<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ws5c\">del Bilancio<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws5c\"> </span></span>Consolidato, per semplicit\u00e0, l\u2019insieme di tutti i principi e d<span class=\"_ _3\"></span>elle in<span class=\"lse ws23\">terpre<span class=\"_ _3\"></span>tazioni<span class=\"_ _5f\"></span> \u00e8 defini<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o \u201cIF<span class=\"_ _3\"></span>RS\u201d.<span class=\"_ _1ec\"> </span></span>Nel predisporre il presente <span class=\"_ _5f\"></span>docu<span class=\"_ _1\"></span>mento si \u00e8 tenuto <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto delle dispo<span class=\"_ _3\"></span>sizioni dell\u2019art. 9 del Decreto<span class=\"_ _1ec\"> </span> Legislativo n.38 del 28/02/2005, delle disposizioni del cod<span class=\"_ _5f\"></span>ic<span class=\"_ _1\"></span>e civile, delle Delibere Consob n.15519<span class=\"_ _1ec\"> </span> (\u201cDisposizioni in materia di schemi di bilancio da<span class=\"_ _3\"></span> emanare in attuazione dell\u2019art. 9, comma<span class=\"_ _3\"></span> 3, del<span class=\"_ _1ec\"> </span> Decreto Legislat<span class=\"_ _1\"></span>ivo n.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">38 del <span class=\"_ _5f\"></span>28/02/2005\u201d<span class=\"_ _3\"></span>) e n.<span class=\"_ _5f\"></span> 15520<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">(\u201cModificazioni ed integrazioni al regolamento<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws29\"><span class=\"ls0 ws0\"><span class=\"ws7e\"> </span></span></span></span>recante<span class=\"_ _3\"></span> norme d<span class=\"_ _5f\"></span>i attuazion<span class=\"_ _3\"></span>e del De<span class=\"_ _3\"></span>creto Le<span class=\"_ _5f\"></span>gislativo <span class=\"_ _5f\"></span>n. 58/1998\u201d) en<span class=\"_ _5f\"></span>trambe de<span class=\"ls0 ws8f\">l 27 luglio 2006,<span class=\"_ _3\"></span> </span>nonch\u00e9<span class=\"_ _5f\"></span> della comu<span class=\"_ _5f\"></span>nicazio<span class=\"_ _3\"></span>ne Cons<span class=\"_ _3\"></span>ob <span class=\"_ _3\"></span>N.DEM/<span class=\"_ _5f\"></span>6064293 d<span class=\"_ _3\"></span>el 28 lu<span class=\"_ _5f\"></span>glio 20<span class=\"_ _3\"></span>06 (\u201cIn<span class=\"_ _5f\"></span>formativa<span class=\"_ _5f\"></span> societaria<span class=\"_ _5f\"></span> degli emittenti quotati e degli emittenti aventi strumenti<span class=\"_ _5f\"></span> f<span class=\"_ _1\"></span>inanziari diffusi tra il pubblico di cui a<span class=\"_ _3\"></span>ll\u2019art.<span class=\"_ _1ec\"> </span> 116 de<span class=\"_ _1\"></span>l TUF\u201d)<span class=\"ls0 ws0\"> <span class=\"lse ws23\">e dall\u2019a<span class=\"_ _3\"></span>rt. 78 d<span class=\"_ _5f\"></span>el Reg<span class=\"lsf ws15\">olament<span class=\"_ _1\"></span>o Emitte<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\">. </span></span>Si precis<span class=\"_ _5f\"></span>a che, con<span class=\"_ _3\"></span> rife<span class=\"_ _5f\"></span>rimento<span class=\"_ _3\"></span> alla<span class=\"_ _3\"></span> Delibe<span class=\"_ _3\"></span>ra<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws23\"></span></span>Consob n. 15519 del 27 luglio 2006 i<span class=\"_ _3\"></span>n merito agli schemi <span class=\"_ _3\"></span>di bilancio, sono stati inseriti specifici schemi<span class=\"_ _1ec\"> </span> supplementari della situazione patrimoniale<span class=\"ws0\">-</span>finanziaria, del conto econom<span class=\"_ _3\"></span>ico<span class=\"ls11 ws17b\">, del c<span class=\"ls2b wsbb\">onto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws17b\"><span class=\"ls2b wsbb\"> </span></span>economico complessiv<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">e del rend<span class=\"_ _5f\"></span>iconto <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>ario <span class=\"_ _5f\"></span>con evidenz<span class=\"_ _3\"></span>a dei<span class=\"_ _5f\"></span> rapporti<span class=\"_ _3\"></span> si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tivi con<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws9c\"> </span></span>parti <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">correlate e<span class=\"ls0 ws0\"> <span class=\"ws58\">degli effetti degli oneri e<span class=\"_ _1\"></span> proventi non ricorrenti al fine di non compromett<span class=\"_ _1\"></span>ere la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws8d\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>leggibilit\u00e0 complessiva degli schemi di bilancio.<span class=\"_ _1ec\"> </span>Il<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>b<span class=\"ws44\">ilancio consolidato del Gruppo \u00e8 presen<span class=\"_ _1\"></span>tato in euro, valuta funzionale nelle<span class=\"_ _1\"></span> economie in cui il<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span>Gruppo opera pr<span class=\"_ _1\"></span>incipalmente<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> e<span class=\"_ _1\"></span> <span class=\"ws58\">g<span class=\"_ _1\"></span>li importi indicati nei <span class=\"_ _3\"></span>prospetti contabili consolidati e nelle note<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span>illustrative sono espressi in m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia di euro.<span class=\"ws0\"> </span>Il presente bil<span class=\"_ _5f\"></span>anc<span class=\"_ _1\"></span>io consolidato<span class=\"ws0\"> <span class=\"lse ws23\">vie<span class=\"_ _5f\"></span>ne comp<span class=\"_ _5f\"></span>arato con il<span class=\"_ _5f\"></span> </span></span>bilancio consolidato dell\u2019esercizio precedente redatto<span class=\"_ _5f\"></span> in<span class=\"_ _1\"></span> omogeneit\u00e0 di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>riteri ad eccezione d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span> quanto descritto nel paragrafo \u201cPrincipi contabili, emendamenti ed interpretazioni IFRS applicati<span class=\"_ _1ec\"> </span> a par<span class=\"ls0 ws44\">tire dal 1\u00b0 gennaio 20<span class=\"ws0\">22<span class=\"ls21 ws22\">\u201d. <span class=\"_ _1\"></span></span></span>Si precisa<span class=\"ls1b ws58\">,<span class=\"_ _1\"></span> inf<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i,<span class=\"_ _1\"></span></span><span class=\"ws0\"> </span>ch<span class=\"_ _1\"></span>e i principi contabili applicati so<span class=\"_ _3\"></span>no conformi a<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws44\"> </span>quelli adottati per la red<span class=\"_ _3\"></span>azione secondo gli IFRS della situazione pa<span class=\"_ _3\"></span>trimoniale<span class=\"ws0\">-finanziaria<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>consol<span class=\"_ _5f\"></span>idata al 31 d<span class=\"_ _5f\"></span>icembre <span class=\"_ _3\"></span>20<span class=\"ls0 ws0\">21<span class=\"ls1c ws61\">, nonc<span class=\"ls19 ws22\">h<span class=\"_ _3\"></span>\u00e9 per il conto economico 20<span class=\"ls0 ws0\">21. <span class=\"ls10 ws20\">Per<span class=\"_ _1\"></span> quanto riguar<span class=\"_ _1\"></span>da la</span></span></span></span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs5c\">comparabilit\u00e0 dei dati si segnala che <span class=\"ls18 ws69\">a partir<span class=\"_ _1\"></span>e dal 1\u00b0 ot<span class=\"_ _1\"></span>tob<span class=\"_ _1\"></span>re <span class=\"ws21\">20</span></span><span class=\"ws0\">2<span class=\"ls19 ws10c\">1 \u00e8 stata consolidata con il </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws96 gs5d\">metodo de<span class=\"_ _1\"></span>l patri<span class=\"_ _1\"></span>monio nett<span class=\"_ _1\"></span>o la socie<span class=\"_ _1\"></span>t\u00e0 Agricol<span class=\"_ _1\"></span>a Azzurra S.r<span class=\"_ _1\"></span>.l. e, <span class=\"ls19 ws97\">su scala minore e sempre con il </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsa5 gs5e\">metodo de<span class=\"_ _1\"></span>l patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1\"></span> netto, a p<span class=\"_ _1\"></span>art<span class=\"ls1b ws2e\">ir<span class=\"_ _1\"></span>e <span class=\"_ _37\"></span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\">l <span class=\"_ _37\"></span><span class=\"lse ws71\">1\u00b0 gennai<span class=\"_ _3\"></span>o 2022<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 wsaa\">la societ\u00e0</span> <span class=\"_ _37\"></span><span class=\"ws52\">collegata Tirrenofruit S.r.l., </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs5f\">mentre risultano invece ininfluenti, in ambito<span class=\"_ _3\"></span> consolidato, la fusione a pa<span class=\"_ _3\"></span>rtire dal 1\u00b0 gennaio 2022<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wscd gs60\">di Monc<span class=\"_ _1\"></span>ada Frutt<span class=\"_ _1\"></span>a S.r.l.<span class=\"_ _1\"></span> in Fruttit<span class=\"_ _1\"></span>al S.r.l<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws8b\">e la fusione dal 1\u00b0<span class=\"_ _3\"></span> luglio 2022 di Fruttital Firenz<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> S.r.l. in Fruttital<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs61\">S.r.l., nel quadro della razionalizzazione e<span class=\"_ _3\"></span> semplificazione della struttura operativa <span class=\"_ _5f\"></span>del <span class=\"ls17 ws128\">Gru<span class=\"_ _1\"></span>ppo sul </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs62\">territorio italiano<span class=\"ws0\">.  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs63\">Il Bilancio consolidat<span class=\"_ _1\"></span>o \u00e8 stato redatto secondo il princ<span class=\"_ _1\"></span>ipio generale del costo storico, ad ecce<span class=\"_ _1\"></span>zione </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs64\">delle attivit\u00e0 finanziarie, degli s<span class=\"_ _3\"></span>trumenti derivati e delle <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>imanenze di magazzino co<span class=\"_ _5f\"></span>st<span class=\"_ _1\"></span>ituite da frutti<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs65\">in corso di maturazione sulla pianta che sono v<span class=\"_ _1\"></span>alutati al <span class=\"ff8 lse ws69\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls11 ws23\">. <span class=\"_ _d\"> </span><span class=\"ls0 ws40\">Si segnala, inoltre, che la </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs66\">redazione <span class=\"_ _37\"></span><span class=\"ls0 ws75\">del bilancio consolidato da p<span class=\"_ _3\"></span>arte degli amministrator<span class=\"_ _1\"></span>i in continuit\u00e0 aziendale ai <span class=\"_ _3\"></span>sensi </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs67\">dei paragrafi 25 e 26 del Princ<span class=\"_ _1\"></span>ipio IAS 1 \u00e8 legata al forte posizionamento competit<span class=\"_ _1\"></span>ivo, all\u2019elevata </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs68\">redditivit\u00e0 ed alla solidit\u00e0 della struttura patrimoniale e <span class=\"_ _3\"></span>finanzia<span class=\"ls10 ws20\">ria r<span class=\"_ _1\"></span>aggiunta.</span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsd3 gs69\">Si segnal<span class=\"_ _1\"></span>a che <span class=\"ls0 ws28\">gli IFRS sono stati applicati coerentemente con le in<span class=\"_ _1\"></span>dicazioni fornite nel \u201cFramework<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs6a\">for th<span class=\"_ _5f\"></span>e prepara<span class=\"_ _3\"></span>tion a<span class=\"_ _5f\"></span>nd pre<span class=\"_ _3\"></span>sentatio<span class=\"_ _3\"></span>n of<span class=\"_ _5f\"></span> financial<span class=\"_ _5f\"></span> state<span class=\"_ _3\"></span>ments\u201d<span class=\"_ _5f\"></span> e non si<span class=\"_ _5f\"></span> sono veri<span class=\"_ _5f\"></span>ficate cri<span class=\"_ _5f\"></span>ticit\u00e0 <span class=\"_ _5f\"></span>che </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs6b\">abbi<span class=\"_ _3\"></span>ano rich<span class=\"_ _3\"></span>iesto<span class=\"_ _5f\"></span> il ricorso<span class=\"_ _3\"></span> a d<span class=\"_ _5f\"></span>ero<span class=\"ls10 ws20\">gh<span class=\"_ _1\"></span>e ai sensi dello IAS 1, par<span class=\"_ _1\"></span>agraf<span class=\"_ _1\"></span>o 19. <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs6c\">Le attivit\u00e0 e passivit\u00e0 sono esposte <span class=\"ls11 ws0\">separatamente e s<span class=\"_ _3\"></span>enza ef<span class=\"_ _3\"></span>fettuare <span class=\"_ _3\"></span>compensazi<span class=\"_ _3\"></span>oni.<span class=\"ls0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs6d\">Il Consiglio di Amm<span class=\"_ _3\"></span>inistrazione del <span class=\"ws0\">14 <span class=\"_ _3f\"> </span><span class=\"ls2b ws17d\">ma<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>o 20<span class=\"_ _1\"></span></span>23 <span class=\"_ _3f\"> </span><span class=\"ls10 ws116\">della soc<span class=\"_ _1\"></span>iet\u00e0 Capogrupp<span class=\"_ _1\"></span>o ha approvato il </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs6e\">progetto di bilancio separato ed il consolidato di Orsero S.p.A.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">e ha autor<span class=\"_ _1\"></span>izzato la pubblicaz<span class=\"_ _1\"></span>ione.</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs6f\">Per la redazione del bilancio consolidato sono stati u<span class=\"_ _3\"></span>tilizzati i bilanci al 31 dicembre 20<span class=\"ws0\">22 <span class=\"_ _40\"></span>della </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wse5 gs70\">Capogruppo Orser<span class=\"_ _1\"></span>o S.p.A. e delle societ\u00e0 contr<span class=\"_ _1\"></span>ollate<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span><span class=\"ws4a\">collegate ricomprese nell\u2019area di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs71\">consolidamento, pi\u00f9 avanti dettagliata ed approvati d<span class=\"_ _3\"></span>ai rispettivi Consigli e/o Organi Direttivi<span class=\"ws0\">. <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">I<span class=\"_ _1\"></span>l </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs72\">Bilancio Consolidato al 31 dicembre 20<span class=\"ws0\">22 <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">\u00e8<span class=\"_ _1\"></span> stato sottoposto</span> <span class=\"_ _1\"></span></span>a rev<span class=\"_ _1\"></span>isione contabile da parte della </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs73\">socie<span class=\"_ _1\"></span>t\u00e0 KPMG <span class=\"ls11 ws23\">S.p.A.<span class=\"ls0 ws0\">. </span></span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls0 ws0 gs74\">C<span class=\"ls2f wsd7\">ontenut<span class=\"_ _3\"></span>o e forma<span class=\"_ _3\"></span> del bilan<span class=\"_ _5f\"></span>cio consolidato<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs75\">Il Bilancio consolidat<span class=\"_ _1\"></span>o \u00e8 costituito da<span class=\"ls0 ws0\">l<span class=\"ws44\">la situazione patrimoniale</span>-<span class=\"ws44\">finanziaria, dal conto economico, </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws11f gs76\">dal conto econ<span class=\"_ _1\"></span>omico complessivo, dal rendicont<span class=\"_ _1\"></span>o finanziario, dal prospett<span class=\"_ _1\"></span>o d<span class=\"ls0 ws0\">i <span class=\"_ _d\"> </span><span class=\"ls10 ws16\">variaz<span class=\"_ _1\"></span>ion</span>e <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>l </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gs77\">patrimonio netto e dalle presenti note illustrative, <span class=\"_ _5f\"></span>applicando quanto pr<span class=\"_ _1\"></span>evisto dallo IAS 1 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs78\">\u201cPresentazione del bilancio\u201d. Il Gruppo ha adottato i seguenti schemi di bilancio<span class=\"ws0\"> <span class=\"ls19 ws2b\">consolida<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\">: </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs79\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws17e\">prospett<span class=\"_ _1\"></span>o della situazion<span class=\"_ _5f\"></span>e pat<span class=\"_ _1\"></span>rimoniale<span class=\"ws0\">-finanziaria <span class=\"_ _b8\"> </span><span class=\"ls19 ws2b\">consolidata <span class=\"_ _e1\"> </span><span class=\"ls23 ws17f\">ch<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>vede</span></span> <span class=\"_ _b8\"> </span>la </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs7a\">suddivisione in attivit\u00e0, passivit\u00e0 e patrimonio ne<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>to nonch\u00e9<span class=\"ws0\"> <span class=\"_ _37\"></span></span>la distinzione delle attivit\u00e0 e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs7b\">delle passi<span class=\"lse ws23\">vit\u00e0 in <span class=\"_ _5f\"></span>correnti e <span class=\"_ _5f\"></span>non correnti<span class=\"_ _3\"></span>;<span class=\"ls0 ws0\">  </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs7c\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws130\">prospet<span class=\"_ _1\"></span>to di conto economico</span><span class=\"ff1\"> <span class=\"_ _69\"> </span><span class=\"ls19 ws2b\">consolidat<span class=\"_ _1\"></span>o</span> <span class=\"_ _69\"> </span><span class=\"ws10b\">i cui costi sono presentati utilizzando la </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gs7d\">classificazione per \u201cdestinazione\u201d<span class=\"ls16 ws180\">, str<span class=\"_ _5f\"></span>uttura ri<span class=\"_ _5f\"></span>tenuta <span class=\"_ _5f\"></span>pi\u00f9 rapp<span class=\"_ _5f\"></span>resentati<span class=\"_ _5f\"></span>va risp<span class=\"_ _3\"></span>ett<span class=\"_ _5f\"></span>o alla </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs7e\">presentaz<span class=\"_ _1\"></span>ione per natu<span class=\"_ _1\"></span>ra;<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs7f\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws9d\">cont<span class=\"_ _1\"></span>o economico</span><span class=\"ff1\"> <span class=\"ls19 ws2b\">complessivo <span class=\"_ _5f\"></span>con<span class=\"_ _1\"></span>solidato<span class=\"ws9d\">, che espone le voci di ricavo e<span class=\"_ _1\"></span> costo che non<span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs80\">sono rilevate nel<span class=\"ls0 ws16\">l\u2019utile (perdita) del periodo<span class=\"ws0\"> <span class=\"lse ws23\">come ri<span class=\"_ _5f\"></span>chiesto<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">o consentito dai principi IFRS;</span> </span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs81\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws23\">rendicon<span class=\"_ _3\"></span>to fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>rio <span class=\"ls2b wsbb\">conso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"ls19 ws22\">present<span class=\"_ _1\"></span>ato ut<span class=\"ls0 ws16\">ilizzando il \u201cmetodo indire<span class=\"_ _3\"></span>tto\u201d;<span class=\"ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs82\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws10c\">prospet<span class=\"_ _1\"></span>to di variazione del patrimonio n<span class=\"_ _1\"></span>etto <span class=\"ws2b\">consolidato <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">che espone t<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tti i m<span class=\"ls19 ws2b\">ovi<span class=\"ls1b ws2e\">men<span class=\"_ _1\"></span>ti </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws59 gs83\">avvenu<span class=\"_ _3\"></span>ti nel cors<span class=\"_ _3\"></span>o del<span class=\"ls0 ws0\">l\u2019esercizio <span class=\"ls11\">in esam<span class=\"_ _5f\"></span>e.<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs84\">La scelta di tali prospetti permette di rappresentare in <span class=\"lsf ws1f\">modo <span class=\"_ _d\"> </span><span class=\"ls11 ws46\">v<span class=\"_ _1\"></span>eritiero, <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrett<span class=\"_ _5f\"></span>o, attendibile e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs85\">maggiormente significativo la situazione patrimoniale, economica e fi<span class=\"_ _3\"></span>nanziaria del Gruppo.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">La </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs86\">forma s<span class=\"_ _5f\"></span>celta \u00e8,<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">infatti, conforme alle modalit\u00e0 di reporting interno e di gestione.</span> <span class=\"_ _1\"></span><span class=\"ws44\">Si ricorda, inoltre </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs87\">che la Consob con la <span class=\"ls0 ws0\">D<span class=\"ws1e\">elibera n. 15519 del 27 lu<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>lio 2006 ha richiesto che n<span class=\"_ _3\"></span>ei prospetti contabili di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs88\">bilancio vengano evidenziate, qualora di importo sig<span class=\"_ _3\"></span>nificativo, sottovoci aggiuntive a quelle gi\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs89\">specificatamente richieste dallo<span class=\"_ _3\"></span> IAS 1 e negli a<span class=\"_ _3\"></span>ltri principi i<span class=\"_ _3\"></span>nternazionali al fine <span class=\"_ _5f\"></span>di eviden<span class=\"_ _1\"></span>ziare </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs8a\">distintamente dalle voci di riferimento l\u2019ammontare delle posizioni e delle transazioni con parti </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws57 gs8b\">correlate, nonch\u00e9 relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span><span class=\"ls0 ws58\">amente al conto economico, i componenti positiv<span class=\"_ _1\"></span>i o negativi di reddito </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs8c\">derivanti da operazioni non ri<span class=\"_ _3\"></span>correnti o inusuali. Ta<span class=\"_ _3\"></span>li informazioni richieste sono<span class=\"_ _5f\"></span> st<span class=\"_ _1\"></span>ate inserite<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8d\">all\u2019interno <span class=\"_ _40\"></span><span class=\"ws47\">delle Note 26 <span class=\"_ _1\"></span>e 34 e nell\u2019Allegato 2</span> <span class=\"_ _40\"></span>\u201c<span class=\"ws7d\">Schemi di bilancio esposti in ba<span class=\"_ _5f\"></span>se alla Delibera </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8e\">15519/<span class=\"_ _3\"></span>2006\u201d.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ff2\"><span class=\"ff1\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "D<span class=\"ls2f wsd7\">ichia<span class=\"_ _3\"></span>razion<span class=\"_ _3\"></span>e di conform<span class=\"_ _3\"></span>it\u00e0 <span class=\"ls0 ws0\">a<span class=\"ls2d wsd4\">gli IFRS e</span> </span>cr<span class=\"_ _3\"></span>iteri di r<span class=\"_ _3\"></span>edazione<span class=\"ls0 ws0\"> </span></span>Il <span class=\"_ _d\"> </span><span class=\"ls11 ws23\">presente <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">Bilancio consolidato <span class=\"lsf wsea\">di Gru<span class=\"_ _1\"></span>ppo al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"_ _1\"></span></span></span></span> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22<span class=\"ls19 ws10c\">, redatto su<span class=\"_ _1\"></span>l presupposto della<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws10c\"> </span>continuit\u00e0 aziendale della <span class=\"_ _3\"></span>Capogruppo e delle imprese con<span class=\"_ _3\"></span>trollate, <span class=\"ls19 ws55\">\u00e8 stato predisposto ai sensi<span class=\"_ _3\"></span> </span>degli<span class=\"_ _1\"></span> art. 2<span class=\"_ _1\"></span> e 3 del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wsa8\">Decret<span class=\"_ _5f\"></span>o Legislati<span class=\"_ _5f\"></span>vo n.38 del <span class=\"_ _5f\"></span>28/02/2005<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ed in conformit\u00e0 agli International<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsa8\"><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span></span></span>Financial<span class=\"_ _1\"></span> Report<span class=\"_ _1\"></span>ing Standards<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>(<span class=\"ws10b\">IFRS), alle in<span class=\"_ _1\"></span>terpretazioni dell\u2019International Financial Reporting<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws10b\"> </span></span>Interpretation Committee (IFRIC) e dello Standing In<span class=\"_ _3\"></span>terpretations Committee (SIC), om<span class=\"_ _5f\"></span>olog<span class=\"_ _1\"></span>ati dalla<span class=\"_ _1ec\"> </span> Commissione Europea <span class=\"lse ws23\">second<span class=\"_ _3\"></span>o la p<span class=\"_ _3\"></span>rocedura<span class=\"_ _3\"></span> previ<span class=\"_ _5f\"></span>sta dal Re<span class=\"_ _3\"></span>golam<span class=\"_ _5f\"></span>ento (CE) <span class=\"_ _3\"></span>1606/200<span class=\"_ _5f\"></span>2 emanato<span class=\"_ _5f\"></span> </span>d<span class=\"ws7b\">al Parlamento Europeo e dal Consiglio Europeo nel luglio 2002 ed in vi<span class=\"_ _3\"></span>gore alla data di bilancio,<span class=\"_ _1ec\"> </span></span><span class=\"ws7b\"> </span>nonch\u00e9 ai preced<span class=\"_ _3\"></span>enti <span class=\"lsf ws17a\">Internat<span class=\"_ _1\"></span>ional Acc<span class=\"_ _1\"></span>ounting<span class=\"_ _1\"></span> Standar<span class=\"_ _1\"></span>d (IA<span class=\"_ _1\"></span>S)</span>. Nel prosieg<span class=\"_ _3\"></span>uo<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ws5c\">del Bilancio<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws5c\"> </span></span>Consolidato, per semplicit\u00e0, l\u2019insieme di tutti i principi e d<span class=\"_ _3\"></span>elle in<span class=\"lse ws23\">terpre<span class=\"_ _3\"></span>tazioni<span class=\"_ _5f\"></span> \u00e8 defini<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o \u201cIF<span class=\"_ _3\"></span>RS\u201d.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-679": {
   "value": "Si precis<span class=\"_ _5f\"></span>a che, con<span class=\"_ _3\"></span> rife<span class=\"_ _5f\"></span>rimento<span class=\"_ _3\"></span> alla<span class=\"_ _3\"></span> Delibe<span class=\"_ _3\"></span>ra<span class=\"_ _1ec\"> </span>Consob n. 15519 del 27 luglio 2006 i<span class=\"_ _3\"></span>n merito agli schemi <span class=\"_ _3\"></span>di bilancio, sono stati inseriti specifici schemi<span class=\"_ _1ec\"> </span> supplementari della situazione patrimoniale<span class=\"ws0\">-</span>finanziaria, del conto econom<span class=\"_ _3\"></span>ico<span class=\"ls11 ws17b\">, del c<span class=\"ls2b wsbb\">onto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws17b\"><span class=\"ls2b wsbb\"> </span></span>economico complessiv<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">e del rend<span class=\"_ _5f\"></span>iconto <span class=\"_ _3\"></span>finanzi<span class=\"_ _3\"></span>ario <span class=\"_ _5f\"></span>con evidenz<span class=\"_ _3\"></span>a dei<span class=\"_ _5f\"></span> rapporti<span class=\"_ _3\"></span> si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tivi con<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws9c\"> </span></span>parti <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">correlate e<span class=\"ls0 ws0\"> <span class=\"ws58\">degli effetti degli oneri e<span class=\"_ _1\"></span> proventi non ricorrenti al fine di non compromett<span class=\"_ _1\"></span>ere la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws8d\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>leggibilit\u00e0 complessiva degli schemi di bilancio.<span class=\"_ _1ec\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "Il<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>b<span class=\"ws44\">ilancio consolidato del Gruppo \u00e8 presen<span class=\"_ _1\"></span>tato in euro, valuta funzionale nelle<span class=\"_ _1\"></span> economie in cui il<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span>Gruppo opera pr<span class=\"_ _1\"></span>incipalmente<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> e<span class=\"_ _1\"></span> <span class=\"ws58\">g<span class=\"_ _1\"></span>li importi indicati nei <span class=\"_ _3\"></span>prospetti contabili consolidati e nelle note<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span>illustrative sono espressi in m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia di euro.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-680": {
   "value": "Si segnala, inoltre, che la redazione <span class=\"_ _37\"></span><span class=\"ls0 ws75\">del bilancio consolidato da p<span class=\"_ _3\"></span>arte degli amministrator<span class=\"_ _1\"></span>i in continuit\u00e0 aziendale ai <span class=\"_ _3\"></span>sensi </span>dei paragrafi 25 e 26 del Princ<span class=\"_ _1\"></span>ipio IAS 1 \u00e8 legata al forte posizionamento competit<span class=\"_ _1\"></span>ivo, all\u2019elevata redditivit\u00e0 ed alla solidit\u00e0 della struttura patrimoniale e <span class=\"_ _3\"></span>finanzia<span class=\"ls10 ws20\">ria r<span class=\"_ _1\"></span>aggiunta.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "Principi di consoli<span class=\"_ _5f\"></span>damento<span class=\"ls0 ws0\"> ed </span><span class=\"ws11\">area di<span class=\"_ _5f\"></span> consolidamen<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\"> </span></span>Il presente bilancio consolidato comprende,<span class=\"_ _1\"></span> oltre al bilancio della Capogruppo, <span class=\"ls19 wsb5\">il consolidamento<span class=\"_ _1ec\"> </span></span><span class=\"ls19 wsb5\"> </span>integrale dei bilanci delle Societ\u00e0 sulle quali la s<span class=\"_ _3\"></span>tessa esercita il<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls19 ws2b\">controllo</span> <span class=\"_ _44\"> </span><span class=\"lsf ws181\">dirett<span class=\"_ _1\"></span>amente<span class=\"_ _1\"></span> o<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf ws181\"> </span></span>indir<span class=\"_ _1\"></span>ettamen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span><span class=\"ws92\">All\u2019interno d<span class=\"_ _3\"></span>el Gruppo vi sono, inol<span class=\"_ _3\"></span>tre, partecipazioni in<span class=\"_ _3\"></span> societ\u00e0 collegate ed<span class=\"_ _5f\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws92\"> </span></span>altre imprese<span class=\"ls11 wsce\">, tutte iscritte n<span class=\"_ _5f\"></span>ell<span class=\"ls16 ws182\">e attivi<span class=\"_ _5f\"></span>t\u00e0 non co<span class=\"_ _3\"></span>rrenti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">. <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">Tali part<span class=\"_ _1\"></span>ecipazioni sono iscritt<span class=\"_ _1\"></span>e o con il metodo<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 wsce\"><span class=\"ls16 ws182\"><span class=\"ls0 ws0\"><span class=\"ls19 wsb5\"> </span></span></span></span>del patrimonio net<span class=\"_ _1\"></span>to ovvero al costo di acquist<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">/</span>sottoscrizione, c<span class=\"_ _1\"></span>omprensivo degli eventu<span class=\"_ _1\"></span>ali costi<span class=\"_ _1ec\"> </span> accessori.<span class=\"ls0 ws0\"> </span>Societ\u00e0 con<span class=\"_ _5f\"></span>trollate e cri<span class=\"_ _3\"></span>teri di con<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>olida<span class=\"_ _3\"></span>mento<span class=\"ls0 ws0\"> </span>Le societ\u00e0 controllate vengono consolid<span class=\"_ _3\"></span>ate a partire dalla data in cui il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontrollo \u00e8 stato<span class=\"_ _1ec\"> </span> eff<span class=\"_ _1\"></span>ettivame<span class=\"_ _1\"></span>nte otten<span class=\"_ _1\"></span>uto dal <span class=\"ls19 ws9b\">Gru<span class=\"_ _1\"></span>ppo e cessano di essere consolidate dalla data in cui il controllo<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws9b\"> </span>\u00e8 trasferito al di fuori del Gr<span class=\"_ _3\"></span>uppo. Il controllo sulle societ\u00e0 controllate sussiste, come definito dal<span class=\"_ _1ec\"> </span> principio I<span class=\"_ _1\"></span>FRS 10, qu<span class=\"_ _1\"></span>ando la Capogruppo \u00e8<span class=\"_ _1\"></span> espost<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws52\">a rendimenti v<span class=\"_ _1\"></span>ariabili, o detiene diritti su tali<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws52\"> </span></span>rendimenti, deriv<span class=\"_ _1\"></span>anti dal proprio rapporto con le stesse e allo stesso tempo ha la capacit<span class=\"_ _1\"></span>\u00e0 di<span class=\"_ _1ec\"> </span> incidere su tali rendimenti esercitando il proprio potere su tali ent<span class=\"_ _1\"></span>it\u00e0<span class=\"ls19 ws2c\">; ci\u00f2 si traduce soprattutto nel<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\"> </span>disporre della maggioranza dei voti esercitabili ed ottenendo un\u2019influenza d<span class=\"_ _3\"></span>ominante<span class=\"_ _1ec\"> </span> nell\u2019assemblea ordinaria<span class=\"ls19 ws49\">. L\u2019esistenza del controllo \u00e8 verificata ogni volta che fa<span class=\"_ _3\"></span>tti e/o circostanze<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws49\"> </span>indichino una variazione in uno dei suddet<span class=\"_ _1\"></span>ti elementi qualificanti il controllo. Le<span class=\"_ _1\"></span> situazioni <span class=\"ws0\">contabili<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>oggetto di consolidamento sono redatte al 31 dicembre, ovvero alla<span class=\"_ _3\"></span> data di riferimento della<span class=\"_ _1ec\"> </span> situazione <span class=\"_ _3\"></span>contabile co<span class=\"_ _3\"></span>nsolidata<span class=\"_ _3\"></span>, e sono general<span class=\"_ _3\"></span>mente quelle a<span class=\"_ _5f\"></span>ppositamente pr<span class=\"_ _3\"></span>edispos<span class=\"_ _3\"></span>te ed<span class=\"_ _1ec\"> </span> approvate dai Consigli di Amministrazione delle singole societ\u00e0<span class=\"ls11 ws8d\">, op<span class=\"_ _3\"></span>portunam<span class=\"_ _3\"></span>ente rettifica<span class=\"_ _5f\"></span>te, ove<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws8d\"> </span>necessario, per uniformarle ai principi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>abili della Capogruppo e r<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nderle coerenti con i pri<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cipi<span class=\"_ _1ec\"> </span> contabili internazionali IAS/IFRS.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 wsaa\">Ve<span class=\"_ _1\"></span>ngono escluse dal consolidam<span class=\"_ _3\"></span>ento con il metodo integrale le<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 wsaa\"> </span></span>controllate inattive, quelle per le quali il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento, per specifica dinamica delle stesse non<span class=\"_ _3\"></span> produce effetti rilevanti e quelle costituenti immobilizzazioni poco significative, sia s<span class=\"_ _3\"></span>otto il profilo<span class=\"_ _1ec\"> </span> dell\u2019investimento che dei relativi valori patrimoniali ed economici. Ques<span class=\"ls19 ws93\">te imprese sono valu<span class=\"_ _1\"></span>tate<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws93\"> </span>con i criteri applicati per le partecipazioni in altre imprese.<span class=\"ws0\"> </span>Le partecipazioni in imprese controllate sono state dettagliate nel paragrafo \u201cEl<span class=\"_ _3\"></span>enco delle Societ\u00e0<span class=\"ws0\"> </span>consolidate integralmente<span class=\"ws0\">\u201d <span class=\"_ _43\"> </span></span>mentre le eventuali variazioni delle quo<span class=\"ls10 wsb3\">te partecipat<span class=\"_ _1\"></span>ive sono state<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsb3\"> </span>illustrate nel paragrafo \u201cVariazioni d<span class=\"_ _3\"></span>ell\u2019a<span class=\"ff8\">rea di consolidamento intervenute <span class=\"_ _3\"></span>nel corso dell\u2019esercizio<span class=\"_ _1ec\"> </span></span><span class=\"ff8\"> </span>e successivam<span class=\"_ _3\"></span>ente\u201d.<span class=\"ls0\"> <span class=\"ff1 ws16\">Il metodo d<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsolidamento utilizzato \u00e8 quello integrale<span class=\"ls11 ws0\">. I criteri ad<span class=\"_ _5f\"></span>ott<span class=\"_ _1\"></span>ati per<span class=\"_ _5f\"></span> </span></span></span>il consolidamento integr<span class=\"ls19 ws2d\">ale sono</span><span class=\"ws0\"> <span class=\"ls19 ws22\">di segu<span class=\"_ _1\"></span>ito esposti.</span> </span>L<span class=\"ls19 wsc8\">e attivit\u00e0 e le passivit\u00e0, gli oneri e proventi delle entit\u00e0 consolidate integralmente sono assunti<span class=\"_ _1ec\"> </span></span><span class=\"ls19 wsc8\"> </span>linea per linea, attribuendo ai terzi, ove applicabile la quota di patrimonio netto e del<span class=\"ws0\">l\u2019utile/perdita<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>dell\u2019esercizio di lor<span class=\"ls11 ws184\">o spe<span class=\"_ _3\"></span>ttanza; tali<span class=\"_ _5f\"></span> quote sono evi<span class=\"_ _5f\"></span>denziate separatam<span class=\"_ _3\"></span>ente nell<span class=\"_ _3\"></span>\u2019ambi<span class=\"_ _3\"></span>to del<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws184\"> </span>patrimonio netto <span class=\"ls1c ws185\">(in \u201cPa<span class=\"ls0 ws28\">rtecipa<span class=\"_ _3\"></span>zioni di <span class=\"ls23 ws27\">ter<span class=\"_ _1\"></span>zi<span class=\"ls24 ws41\">\u201d) <span class=\"ls11 ws9e\">e del<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto<span class=\"_ _5f\"></span> economico<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>(\u201cutile/<span class=\"ls2b wsbb\">pe<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>a</span> <span class=\"_ _5f\"></span><span class=\"ws28\">att<span class=\"_ _1\"></span>ribuibile alle<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls1c ws185\"><span class=\"ls0 ws28\"><span class=\"ls23 ws27\"><span class=\"ls24 ws41\"><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span>partecipazioni di <span class=\"ls23 ws27\">t<span class=\"_ _1\"></span>erzi<span class=\"_ _1\"></span><span class=\"ls21 ws22\">\u201d). <span class=\"_ _40\"></span></span></span><span class=\"ws0\"></span><span class=\"ws0\">I</span>l valore cont<span class=\"_ _1\"></span>abile delle partecipazioni detenute dalla controllante e/o<span class=\"_ _1ec\"> </span>dalle altre societ\u00e0 del Gruppo viene eliminato a fronte della corrispondente frazione di patrimonio<span class=\"_ _1ec\"> </span> nett<span class=\"_ _1\"></span>o delle Soc<span class=\"_ _1\"></span>iet\u00e0 partec<span class=\"_ _1\"></span>ipate<span class=\"_ _1\"></span>, assumen<span class=\"_ _1\"></span>done <span class=\"ls0 ws0\">a<span class=\"ws4a\">i singoli elementi dell\u2019attivo e del p<span class=\"ls19 ws2b\">assivo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws4a\"><span class=\"ls19 ws2b\"> </span></span></span>patrimoniale il valore corrente alla data di acquisizione del controllo.<span class=\"ws0\">  <span class=\"lse ws7a\">L\u2019e<span class=\"_ _5f\"></span>ventual<span class=\"_ _3\"></span>e diffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws7a\"> </span></span>positiva tra il valore di carico delle partecipazioni consolidate ed il corrispondente patrimonio netto<span class=\"_ _1ec\"> </span> contabile<span class=\"lse ws2a\">, rettifica<span class=\"_ _5f\"></span>to <span class=\"_ _1\"></span>per te<span class=\"_ _5f\"></span>ner conto del valo<span class=\"_ _5f\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">cor<span class=\"_ _1\"></span>rente alla data di acquisizione delle attivit\u00e0 e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>delle passivit\u00e0,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene attribuita alla<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">voce <span class=\"_ _1\"></span>dell\u2019attivo \u201c<span class=\"ws0\">A<span class=\"lse ws29\">vvia<span class=\"_ _3\"></span>mento\u201d<span class=\"_ _5f\"></span>, qualora inv<span class=\"_ _5f\"></span>ece detta d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ws84\"><span class=\"ws0\"><span class=\"lse ws29\"> </span></span></span></span></span></span>sia nega<span class=\"_ _5f\"></span>tiva essa viene<span class=\"_ _3\"></span> ril<span class=\"_ _5f\"></span>evata a conto e<span class=\"_ _5f\"></span>conomico<span class=\"_ _5f\"></span>, come previsto<span class=\"_ _5f\"></span> dall\u2019IF<span class=\"_ _5f\"></span>RS 3.<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span></span>La differenz<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span> residu<span class=\"_ _1\"></span>a <span class=\"ls0 ws16\">viene rilevata in modo che il bilancio consolidato presenti:</span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws4b\">il Capitale sociale, la R<span class=\"_ _1\"></span>iserva legale ed il Sovrapprezzo azioni, ove esistente, della<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws4b\"> </span></span>C<span class=\"ls17 ws3\">apogruppo</span>;<span class=\"_ _1ec\"> </span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws98\">le altre Ri<span class=\"_ _3\"></span>serve s<span class=\"_ _5f\"></span>pecifiche<span class=\"_ _3\"></span> (i.<span class=\"_ _5f\"></span>e. Riserva<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>pe<span class=\"_ _5f\"></span>r differenz<span class=\"_ _3\"></span>e <span class=\"lsf ws1f\">di <span class=\"_ _37\"></span><span class=\"ls10 ws187\">cambio alla </span></span>conversione<span class=\"_ _5f\"></span>, Riserva<span class=\"ls0 ws0\"> </span></span></span>d<span class=\"ws112\">elle rivalutazioni dei</span> <span class=\"_ _45\"> </span><span class=\"ws112\">piani a benefici definiti, ecc..) sempre a livello di b<span class=\"_ _3\"></span>ilancio<span class=\"_ _1ec\"> </span></span><span class=\"ws112\"> </span>consolidato;<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">gli utili e/<span class=\"_ _1\"></span>o perdite a nuo<span class=\"_ _3\"></span>vo, rappresentanti le riserve di utili e perdite indivise delle societ\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws16\"> </span></span>partecipate, m<span class=\"_ _3\"></span>odifica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ove del ca<span class=\"_ _3\"></span>so, per ri<span class=\"_ _5f\"></span>flettere le re<span class=\"ls0 ws16\">ttifiche di consolid<span class=\"_ _3\"></span>amento.<span class=\"ff2 ws0\"> <span class=\"_ _0\"> </span></span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs90\">Gli utili o perdite de<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivanti dalla cessione<span class=\"_ _3\"></span> di quote di p<span class=\"_ _5f\"></span>art<span class=\"_ _1\"></span>ecipazione in so<span class=\"_ _3\"></span>ciet\u00e0 consolidate sono </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 wsd0 gs91\">imp<span class=\"_ _3\"></span>utati a<span class=\"_ _5f\"></span> patrim<span class=\"_ _5f\"></span>onio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"ws44\">attribu<span class=\"_ _1\"></span>ibile ai soci d<span class=\"_ _3\"></span>ella controllante<span class=\"ws0\"> <span class=\"ls19 ws2c\">come t<span class=\"_ _1\"></span>ransazioni con gli <span class=\"_ _1\"></span>azionisti </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd6 gs92\">per l\u2019a<span class=\"_ _5f\"></span>mmontare co<span class=\"_ _5f\"></span>rrisponden<span class=\"_ _3\"></span>te al<span class=\"_ _3\"></span>la di<span class=\"_ _3\"></span>fferenza<span class=\"_ _5f\"></span> tra il pr<span class=\"_ _3\"></span>ezzo<span class=\"_ _5f\"></span> di vendita e<span class=\"_ _5f\"></span> la corrisp<span class=\"_ _5f\"></span>ondente <span class=\"_ _3\"></span>frazion<span class=\"_ _3\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs93\">del patrimonio netto consolidato ceduta. Nel caso in cui la cessione determini la perdita di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs94\">controllo e quindi il deconsolidamento della partecipazione,<span class=\"_ _1\"></span> la differenza tra il prezzo di vendita e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs95\">la corrispondente fraz<span class=\"_ _1\"></span>ione del patrimonio netto consolidato ce<span class=\"_ _1\"></span>duta \u00e8 rilevata come utile o perdita </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs96\">a cont<span class=\"_ _1\"></span>o economico.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">Le transazioni ed i saldi infragruppo, inclusi eventuali utili</span> <span class=\"_ _1\"></span><span class=\"ws58\">non realizzati verso </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs97\">terzi derivanti da rapporti intrattenuti con societ\u00e0 del Gruppo, sono eliminati al netto del relativo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs98\">effetto fiscale se significativo. Le perdi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e non realizzate <span class=\"_ _3\"></span>non sono eliminate, qualora la t<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ansazione </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs99\">fornisca<span class=\"_ _5f\"></span> evidenza d<span class=\"_ _5f\"></span>i una ridu<span class=\"ls0 ws16\">zione di valore dell\u2019attivit\u00e0 trasferita. Si segnala, pertanto, che con <span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs9a\">proced<span class=\"_ _3\"></span>ura di<span class=\"ls0 ws0\"> <span class=\"ws87\">consolidamento sono eliminati i rapporti di credito e di debito esistenti alla d<span class=\"_ _3\"></span>ata di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs9b\">chiusura del bilancio fra le societ\u00e0 consolidate, i pr<span class=\"_ _1\"></span>oventi ed oneri derivanti dalle operazioni </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs9c\">effettuate tra le societ\u00e0 d<span class=\"_ _5f\"></span>el Gru<span class=\"_ _1\"></span>ppo consolidate co<span class=\"_ _5f\"></span>n il metodo integrale<span class=\"ls23 ws27\">;  vengon<span class=\"_ _1\"></span>o</span><span class=\"ws0\">  <span class=\"ls16 ws12a\">s<span class=\"_ _5f\"></span>torna<span class=\"_ _3\"></span>ti i<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs9d\">dividendi ricevuti da societ\u00e0 consolidate con<span class=\"_ _5f\"></span> i<span class=\"ws0\">l <span class=\"ls23 ws27\">meto<span class=\"_ _1\"></span>d</span>o integrale <span class=\"_ _5f\"></span><span class=\"ws8b\">e le svalutazioni di partecipazioni </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs9e\">contabilizzate nei bilanci di <span class=\"_ _5f\"></span>periodo. Nell\u2019ambito delle elisioni dei saldi infragruppo so<span class=\"_ _3\"></span>pra descritti, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws7f gs9f\">rientrano a<span class=\"_ _5f\"></span>nche <span class=\"ls0 ws75\">eventuali addebiti o accrediti delle societ\u00e0 controllate consolidate italiane nei </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9d gsa0\">confronti della soc<span class=\"_ _1\"></span>iet\u00e0 Capogruppo per quanto r<span class=\"_ _1\"></span>iguarda<span class=\"_ _3\"></span> l\u2019Imposta sul R<span class=\"_ _1\"></span>eddito delle Societ\u00e0 (Ires)<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gsa1\">Si sottolinea che la Capogruppo, congiuntamente a <span class=\"ls0 ws0\">t<span class=\"_ _3\"></span><span class=\"ls11 ws54\">utte le <span class=\"_ _3\"></span>controllat<span class=\"_ _5f\"></span>e italiane, <span class=\"_ _3\"></span>ad eccezio<span class=\"_ _3\"></span>ne </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws188 gsa2\">della socie<span class=\"_ _1\"></span>t\u00e0 armat<span class=\"_ _1\"></span>oriale che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage tax\u201d,<span class=\"_ _1\"></span> aderisco<span class=\"_ _1\"></span>no al sistema del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gsa3\">\u201cconsolidato fiscale\u201d post<span class=\"_ _1\"></span>o in capo a Orsero ai sensi degli artt. 117 e s<span class=\"ls11 wsa0\">egg. del<span class=\"_ _3\"></span> T.U.I.<span class=\"_ _5f\"></span>R. ed analogo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gsa4\">sistema \u00e8 stato attivato in Fra<span class=\"_ _3\"></span>ncia relativamente alla societ\u00e0 AZ France e l<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> sue controllate Postifruit </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsa8 gsa5\">e Fru<span class=\"_ _3\"></span>ttica.<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"wsac\">Il Bilancio Conso<span class=\"_ _5f\"></span>lidato di Orsero \u00e8 redatto in euro, in q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>anto rappresenta la valuta<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gsa6\">funzionale della Capogrup<span class=\"ls19 wsb5\">po Orsero e<span class=\"_ _1\"></span> di tutte le soc<span class=\"_ _1\"></span>iet\u00e0 incluse ne<span class=\"_ _1\"></span>ll\u2019area di consolidamento, f<span class=\"_ _1\"></span>atta </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsa7\">eccezi<span class=\"_ _3\"></span>one pe<span class=\"_ _5f\"></span>r:<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gsa8\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws20\">la soc<span class=\"_ _1\"></span>iet\u00e0 arge<span class=\"_ _1\"></span>ntina Rost Fruit<span class=\"_ _1\"></span> S.A.; </span><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gsa9\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">le societ\u00e0 costaricensi Simbarica S.r.l. e <span class=\"lse ws14\">Orsero<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws13\">Costa Rica S.r.l.;<span class=\"_ _5f\"></span> <span class=\"ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gsaa\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">la societ\u00e0 colombiana Simbacol S.A.S.;<span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gsab\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws20\">la soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"ls0 ws16\">cilena Hermanos Fern\u00e1ndez Chile S.A.<span class=\"ws0\">; </span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gsac\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls11 ws110\">le societ\u00e0 messicane Co<span class=\"_ _5f\"></span>mercializadora d<span class=\"_ _3\"></span>e Frutas Acapulco S.A<span class=\"_ _5f\"></span>.C.V. e Productores </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsad\">Aguacate Jalisco S.A.C.V.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gsae\">I bilanci individuali di ciascuna societ<span class=\"_ _1\"></span>\u00e0 appartenente al Gruppo vengono preparati nella valuta </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws101 gsaf\">dell\u2019am<span class=\"_ _5f\"></span>biente ec<span class=\"ls19 ws10c\">on<span class=\"_ _1\"></span>omico primario in cui essa opera (valuta funzionale).<span class=\"_ _1\"></span> La conversione delle </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gsb0\">poste di stato patrimoniale dei bilanci espressi in moneta diversa dall\u2019euro \u00e8 effettuata ap<span class=\"_ _3\"></span>plicando </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsbd gsb1\">i cambi correnti a fine esercizio. Le <span class=\"_ _3\"></span>poste di conto economico sono invece con<span class=\"ls10 ws187\">vertite ai c<span class=\"_ _1\"></span>ambi </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gsb2\">medi dell\u2019esercizio. Le differenze cambio<span class=\"_ _3\"></span> di conversione <span class=\"_ _3\"></span>risultanti dal raffronto tra il pa<span class=\"_ _3\"></span>trimonio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gsb3\">netto iniziale convertito ai <span class=\"_ _5f\"></span>cambi correnti ed il medesimo convertito ai<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>ambi storici, sono impu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gsb4\">alla voce di patrimonio n<span class=\"_ _3\"></span>etto \u201cRiserv<span class=\"ls2a ws3e\">a </span>per differenze<span class=\"_ _3\"></span> di cambio alla<span class=\"_ _3\"></span> conversione<span class=\"ls23 ws27\">\u201d. <span class=\"ls19 ws2d\">I tassi di cambio </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsb5\">utilizzati per la conversione in euro dei bilanci delle soci<span class=\"_ _3\"></span>et\u00e0 controllate estere, predisposti in valuta </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsb6\">locale, sono riportati nella seguente tabella: <span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsb7\">  <span class=\"_ _60\"> </span>31.12.2022 <span class=\"_ _55\"> </span>A<span class=\"_ _1\"></span>nno 2022 <span class=\"_ _bb\"> </span>31.12.2021 <span class=\"_ _e2\"> </span>Anno 2021 </div><div class=\"c w57 h10 gsb8\"><div class=\"t m0 xa6 h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws22\">Peso Argentina<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gsb9\">188,50<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>188,50<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">116<span class=\"_ _5f\"></span>,362 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>116,362 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"c w57 h16 gsba\"><div class=\"t m0 xa6 h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws22\">Colon Costa Rica<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gsbb\">631,44<span class=\"_ _3\"></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>680,72<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">727<span class=\"_ _5f\"></span>,107 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>734,860 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"c w57 h10 gsbc\"><div class=\"t m0 xa6 h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws22\">Peso Colombia<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w58 h10 gsbd\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">5.172,<span class=\"_ _5f\"></span>47 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w59 h10 gsbe\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">4.473,<span class=\"_ _5f\"></span>28 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w5a h10 gsbf\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws14\">4.598,<span class=\"_ _5f\"></span>68 <span class=\"ls0 ws0\"> </span></div></div><div class=\"c w2c h10 gsc0\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws14\">4.430,<span class=\"_ _5f\"></span>33 <span class=\"ls0 ws0\"> </span></div></div><div class=\"c w57 h10 gsc1\"><div class=\"t m0 xa6 h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws22\">Peso Messico<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gsc2\">20,856<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>21,187<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">23,<span class=\"_ _5f\"></span>1440 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>23,9840 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"c w57 h16 gsc3\"><div class=\"t m0 xa6 h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws16\">Peso Cileno<span class=\"ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gsc4\">913,82<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e3\"> </span></span>917,83<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span><span class=\"fc1\">964<span class=\"_ _5f\"></span>,350 <span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span></span>898,497 </span><span class=\"fc1\"><span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11 gsc5\">Societ\u00e0 coll<span class=\"_ _5f\"></span>egate ed altre i<span class=\"_ _5f\"></span>mprese<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9d gsc6\">Le societ<span class=\"_ _1\"></span>\u00e0 collegate sono quelle societ\u00e0 su<span class=\"_ _1\"></span>lle quali il Gruppo eser<span class=\"_ _1\"></span>cita un\u2019influenza notev<span class=\"_ _1\"></span>ole, che si<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span></div>presume sussistere quando la partecipazione \u00e8 com<span class=\"_ _5f\"></span>pre<span class=\"_ _1\"></span>sa tra il 20% ed il<span class=\"_ _5f\"></span> 50%. Nel bilancio consolidato le partecipazioni in tali tipologie societarie vengono valutate con il metodo del Patrimonio Netto.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">In applicazione di tale metodo<span class=\"_ _3\"></span>, le quote di pertinenza<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">dei risultati <span class=\"ls19 ws97\">sono iscritte</span></span> </span></span></span>nel bilancio consolidato a p<span class=\"_ _5f\"></span>ar<span class=\"_ _1\"></span>tire dalla data in cui l\u2019<span class=\"_ _3\"></span>influenza notevole ha a<span class=\"_ _3\"></span>vuto inizio fino alla data in cui l<span class=\"ws0\">a <span class=\"ls2b wsbb\">stess<span class=\"_ _1\"></span><span class=\"ls23 ws13\">a v<span class=\"_ _1\"></span>iene<span class=\"_ _1\"></span></span></span> </span>a<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>essare, ed il valo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e contabile di ta<span class=\"_ _3\"></span>li partecipazioni \u00e8 allineato al patrimonio nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">delle societ\u00e0, ret<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ificato ove necessario per <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iflettere l\u2019app<span class=\"_ _3\"></span>licazione degli IFRS nonch\u00e9 agli<span class=\"_ _3\"></span> </span></span>eventuali maggiori valori attribuiti alle att<span class=\"_ _1\"></span>ivit\u00e0 e/o all\u2019avviamento c<span class=\"lsf wsdc\">ome deter<span class=\"_ _1\"></span>minati al<span class=\"_ _1\"></span> moment<span class=\"_ _1\"></span>o </span>dell\u2019acquisizione, con un processo analogo a quello utilizzato per le ac<span class=\"_ _1\"></span>quisizioni di partecipazioni di controllo.<span class=\"ls0 ws0\"> </span>Nel cas<span class=\"_ _1\"></span>o in cui la quot<span class=\"_ _1\"></span>a di pert<span class=\"_ _1\"></span>inenza della pe<span class=\"_ _1\"></span>rdita regist<span class=\"_ _1\"></span>rata da un<span class=\"_ _1\"></span>a societ\u00e0 col<span class=\"_ _1\"></span>legata ecce<span class=\"_ _1\"></span>da il valore co<span class=\"_ _5f\"></span>ntabil<span class=\"ls0 ws92\">e della partecipazione (in presenza qu<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>di di un valore negativo del Patrimonio </span>Netto), si p<span class=\"_ _3\"></span>rocede ad<span class=\"_ _5f\"></span> azzerare il valore d<span class=\"_ _5f\"></span>ella partecipaz<span class=\"_ _3\"></span>ione e la q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ota delle <span class=\"_ _5f\"></span>ulteriori perdit<span class=\"_ _3\"></span>e non \u00e8 rilevata, ad eccezione e nella misura in cui il Gruppo abbia l\u2019obbligo di<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">risponder<span class=\"_ _1\"></span>ne a cau<span class=\"_ _1\"></span>sa di </span></span>obbligazioni legali o implicite d<span class=\"_ _3\"></span>ell\u2019impresa partecipata, nel qual <span class=\"_ _3\"></span>caso verr\u00e0 rilevato un a<span class=\"_ _3\"></span>pposito fondo. <span class=\"_ _d\"> </span><span class=\"ls0 ws0\">I <span class=\"_ _3f\"> </span><span class=\"lsf ws42\">divide<span class=\"_ _1\"></span>ndi son<span class=\"_ _1\"></span>o</span> <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">sempr<span class=\"_ _1\"></span>e</span> <span class=\"_ _d\"> </span><span class=\"ws40\">eliminati pe<span class=\"_ _1\"></span>r intero.</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws43\">Pe<span class=\"_ _1\"></span>r le part<span class=\"_ _1\"></span>ecipate l<span class=\"_ _1\"></span>a cui valuta \u00e8 divers<span class=\"_ _1\"></span>a </span></span>dall\u2019euro l<span class=\"_ _1\"></span>a valut<span class=\"_ _1\"></span>azione \u00e8 eff<span class=\"_ _1\"></span>ettuata<span class=\"ls0 ws0\">  <span class=\"ws81\">ap<span class=\"_ _3\"></span>plicando il cambio di fine eserc<span class=\"_ _1\"></span>izio, con le eventuali </span></span>differenze originate dalla conversione delle voci del patrimonio netto iniziale ai c<span class=\"_ _1\"></span>ambi finali attuali rispetto a quelli applicati all<span class=\"_ _5f\"></span>a f<span class=\"_ _1\"></span>ine dell\u2019esercizio p<span class=\"_ _3\"></span>recedente imputate direttamente al pat<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i<span class=\"ls19 ws2b\">monio </span>netto consolidato.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ws13c\">Le partecipazioni rilevanti in societ\u00e0 collegate sono as<span class=\"_ _3\"></span>soggettate ad </span></span>imp<span class=\"_ _3\"></span>airm<span class=\"_ _5f\"></span>ent test.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Non sussistono restrizioni significative alla capacit\u00e0 delle <span class=\"ls19 ws2b\">societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span></span><span class=\"ws0\">c<span class=\"_ _1\"></span>ollegate <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">valutate a Pat<span class=\"_ _1\"></span>rimonio </span></span>Nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">di tras<span class=\"_ _5f\"></span>ferire fond<span class=\"_ _5f\"></span>i alla parte<span class=\"_ _3\"></span>cipan<span class=\"_ _5f\"></span>te<span class=\"ls0 ws7e\">, a titolo di pagamento di dividendi, rimborsi finanziamenti </span></span></span>o anticipazioni. Tali partecipazioni sono dettagliate nel pa<span class=\"_ _3\"></span>ragrafo \u201cElenco delle Societ\u00e0 valutate con il metodo del pa<span class=\"_ _3\"></span>trimonio netto\u201d<span class=\"_ _3\"></span> e le loro <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ariazioni illustrate nel<span class=\"_ _5f\"></span> paragrafo \u201cVariazioni de<span class=\"ls10 ws16\">ll\u2019area </span>di consolid<span class=\"_ _5f\"></span>amento intervenute <span class=\"_ _3\"></span>nel corso d<span class=\"_ _3\"></span>ell\u2019eser<span class=\"_ _3\"></span>cizio e suc<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>essivamen<span class=\"_ _5f\"></span>te\u201d. <span class=\"ls0\"> </span>Vengono esclu<span class=\"_ _1\"></span>se dal consolidam<span class=\"_ _3\"></span>ento con<span class=\"_ _1\"></span> il metodo del patrimonio netto le societ\u00e0 c<span class=\"_ _1\"></span>ollegate minori, per le quali il consolidamento per<span class=\"_ _1\"></span> specifica dinamica delle stesse non <span class=\"lse ws69\">produce ef<span class=\"_ _5f\"></span>fetti </span>rilevanti. Queste imprese sono valutate con i criteri applicati per le par<span class=\"_ _3\"></span>tecipazioni in altre imprese.<span class=\"ws0\"> </span>\u00c8 <span class=\"_ _40\"></span><span class=\"ws47\">quest\u2019ultima una categoria residuale in cui rientrano le societ\u00e0 per le quali il Gr<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ppo detiene </span>quote minoritarie e sulle quali non es<span class=\"lse ws2a\">ercita alcun<span class=\"_ _3\"></span>a infl<span class=\"_ _5f\"></span>uenza; per ta<span class=\"_ _3\"></span>li pa<span class=\"_ _3\"></span>rtecip<span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>i, d<span class=\"_ _5f\"></span>i valore non </span>materiale, la valutazione \u00e8 fatta al cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di acquisto o d<span class=\"_ _5f\"></span>i sottosc<span class=\"_ _1\"></span>rizione ritenuto <span class=\"_ _3\"></span>rappresentativo del relativo fair value<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a su parteci<span class=\"_ _5f\"></span>pazioni in al<span class=\"_ _3\"></span>tre impr<span class=\"_ _5f\"></span>ese<span class=\"ls0 ws0\"> </span>Il bilancio co<span class=\"lse wsd6\">nsolid<span class=\"_ _5f\"></span>ato deve <span class=\"_ _5f\"></span>essere reda<span class=\"_ _3\"></span>tto in co<span class=\"_ _5f\"></span>nformi<span class=\"_ _3\"></span>t\u00e0 all<span class=\"_ _3\"></span>\u2019IFRS<span class=\"_ _5f\"></span> 12, \u201cinforma<span class=\"_ _3\"></span>tiva s<span class=\"_ _5f\"></span>u partecip<span class=\"_ _5f\"></span>azione </span>in altre imprese\u201d che include tutte le disposizioni in mat<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ria di informativa in precedenza incluse nello IAS 27 relativo al Bilancio consolidato, nonch\u00e9 tutte le disposizioni di informativa dello IAS 31 e dello IAS 28 relativa alle partecipazioni di una societ\u00e0 in societ\u00e0 controllate, congiuntamente controllate, collegate e in veicoli strutturati e p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>evede inoltre nuove casistiche di i<span class=\"_ _5f\"></span>nf<span class=\"_ _1\"></span>ormativa. La finalit\u00e0 del principio \u00e8 di <span class=\"_ _5f\"></span>richieder<span class=\"_ _1\"></span>e ad un\u2019enti<span class=\"_ _3\"></span>t\u00e0 di indicare le i<span class=\"_ _3\"></span>nformazioni che permettano agli<span class=\"_ _5f\"></span> utilizzatori del bilancio di valutare la natura e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i rischi derivanti dalle sue partecipazioni in altre<span class=\"_ _5f\"></span> entit\u00e0 e gli effetti di tali <span class=\"_ _5f\"></span>part<span class=\"_ _1\"></span>ecipazioni sulla Situazione patrimonial<span class=\"ws0\">e-<span class=\"ws4a\">finanziaria<span class=\"_ _3\"></span>, sul risu<span class=\"_ _1\"></span>ltato </span></span>economico e sui flussi finanziari.<span class=\"ws0\"> </span>Area di con<span class=\"_ _5f\"></span>solidamento<span class=\"ls0 ws0\"> </span>L\u2019area di consolidamento \u00e8 specificatamente dettagliata e cor<span class=\"_ _1\"></span>redata delle ulteriori informazioni come ric<span class=\"_ _5f\"></span>hieste da<span class=\"_ _5f\"></span>lla normati<span class=\"_ _3\"></span>va, i<span class=\"_ _5f\"></span>n particola<span class=\"_ _5f\"></span>re IFRS 10<span class=\"_ _3\"></span> e 12<span class=\"ls0 ws0\"> <span class=\"ws44\">e gli art.</span> <span class=\"ls18 wsc6\">38<span class=\"_ _1\"></span> e 39 del<span class=\"_ _1\"></span> D.Lgs 1<span class=\"_ _1\"></span>27/<span class=\"_ _1\"></span>91</span><span class=\"ws44\">, nella </span></span>prese<span class=\"_ _3\"></span>nte n<span class=\"_ _3\"></span>ota<span class=\"_ _5f\"></span> illustra<span class=\"_ _5f\"></span>tiva.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">Vengono di seguito riportati gli elenchi delle societ\u00e0 consolidate con il<span class=\"_ _3\"></span> </span></span>metodo integrale, in quanto controllate direttamente o indirettamente, di quelle valutate con il metodo del patrimonio netto e di quelle valutate al costo.<span class=\"_ _1ec\"> </span>Elenco dell<span class=\"_ _5f\"></span>e societ\u00e0 consoli<span class=\"_ _5f\"></span>date integralme<span class=\"_ _5f\"></span>nte <span class=\"ls0 ws0\"> </span>Denominazione <span class=\"_ _a7\"> </span>Sede legale        <span class=\"ls25 ws100\">quota % pos<span class=\"_ _3\"></span>sedu<span class=\"_ _5f\"></span>ta dal Gruppo<span class=\"ls0 ws0\"> </span></span>Capita<span class=\"_ _5f\"></span>le<span class=\"_ _1ec\"> </span>Sociale<span class=\"_ _1ec\"> </span>Risultato * <span class=\"_ _bb\"> </span>V<span class=\"_ _1ec\"> </span>aluta<span class=\"_ _1ec\"> </span>Diretta <span class=\"_ _d0\"> </span>Indiretta <span class=\"_ _55\"> </span>Controllante<span class=\"_ _1ec\"> </span>AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span>Cavaill<span class=\"_ _1\"></span>on <span class=\"ls33 ws18b\">(Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls4b ws18a\">56, Av<span class=\"_ _5f\"></span>enue JP Bo<span class=\"_ _3\"></span>ite<span class=\"_ _3\"></span>let<span class=\"fc1 ls0 ws0\"> </span></span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>3.360.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(51.013)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Bell<span class=\"_ _1\"></span>a Fru<span class=\"_ _1\"></span>tta S.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Aten<span class=\"_ _5f\"></span>e (Grecia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">4 Tavrou S<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>r., Ag. Ioannis R<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ntis<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.756.800 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>825.176 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span> \u20ac<span class=\"_ _3\"></span> </span>Comerc<span class=\"_ _3\"></span>ializador<span class=\"_ _3\"></span>a de<span class=\"_ _1ec\"> </span>Fru<span class=\"_ _1\"></span>tas S.A.C.<span class=\"_ _1\"></span>V.<span class=\"ls0 ws0\"> </span>Tinguindi<span class=\"_ _5f\"></span>n (Messico) <span class=\"ls0 ws0\">- <span class=\"_ _3\"></span><span class=\"ls31 ws10f\">Carretera Zamora<span class=\"ls0 ws0\">-<span class=\"ls53\">Los Reyes k<span class=\"_ _1\"></span>m.<span class=\"_ _1ec\"> </span></span></span></span></span>37,5 <span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">3.299.376 </span> <span class=\"_ _71\"> </span><span class=\"ls31 wsed\">11.583.<span class=\"_ _1\"></span>172 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls4b ws18a\"><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> </span></span>Cosiarma<span class=\"_ _5f\"></span>  S.p.A.<span class=\"ls0 ws0\"> </span>Genov<span class=\"_ _3\"></span>a (Italia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">via Opera<span class=\"_ _3\"></span>i 20<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>2.600.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>33.236.<span class=\"_ _1\"></span>263 <span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Eurofru<span class=\"_ _5f\"></span>tas S.A.*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Alver<span class=\"_ _3\"></span>ca  <span class=\"_ _5f\"></span><span class=\"ls33 ws18b\">(<span class=\"_ _1\"></span>Port<span class=\"_ _1\"></span>ogall<span class=\"_ _1\"></span>o) <span class=\"ls0 ws0\">- <span class=\"ls12 wsf4\">Estrada pr<span class=\"_ _3\"></span>incipa<span class=\"_ _5f\"></span>l Casal das Are<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>as<span class=\"_ _1ec\"> </span></span></span></span>205<span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.100.753 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(1.302.272)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Fresc<span class=\"_ _5f\"></span>o Ships<span class=\"_ _5f\"></span>' A&amp;F S<span class=\"_ _5f\"></span>.r.l.<span class=\"ls0\"> </span>Vado Ligur<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls53 ws18c\">Via Trieste, 2<span class=\"_ _1\"></span>5</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>271.977 <span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Fru<span class=\"_ _1\"></span>ttica<span class=\"_ _1\"></span> S.A.S<span class=\"_ _1\"></span>.***<span class=\"ls0 ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls13 ws18e\">89,<span class=\"_ _1\"></span> Che<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span> du<span class=\"_ _1\"></span> Vie<span class=\"_ _1\"></span>ux <span class=\"ls35 wsfc\">Taill<span class=\"_ _1\"></span>ades</span></span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">100.000 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">942.038 </span> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Fru<span class=\"_ _1\"></span>ttit<span class=\"_ _1\"></span>al S.r.<span class=\"_ _1\"></span>l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>5.000.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>4.129.<span class=\"_ _1\"></span>463 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span>Gala<span class=\"_ _5f\"></span>ndi S<span class=\"_ _3\"></span>.r.<span class=\"_ _3\"></span>l.<span class=\"ls0 ws0\"> </span>Firenz<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">Via S. Allende 19 G1</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>500.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>92.857 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Thor <span class=\"ls4b ws164\">S.r<span class=\"_ _5f\"></span>.l.<span class=\"ls0 ws0\"> </span></span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>10.000 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span></span>31.590 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span>Orsero Produzione S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>(21.848)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>GF So<span class=\"_ _5f\"></span>lventa S<span class=\"_ _5f\"></span>.L.<span class=\"ls0\"> </span>Barcel<span class=\"_ _3\"></span>ona (S<span class=\"_ _5f\"></span>pagna) <span class=\"ls0 ws0\">- <span class=\"ls53\">MERCABARNA, <span class=\"_ _1\"></span>Calle L<span class=\"_ _1\"></span>ongitu<span class=\"_ _1\"></span>dinal<span class=\"_ _1ec\"> </span></span></span>7, 83<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,96%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Her<span class=\"_ _5f\"></span>manos Fern\u00e1nd<span class=\"_ _5f\"></span>ez L\u00f3pez S.<span class=\"_ _3\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">50.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">7.685 </span> <span class=\"_ _53\"> </span> \u20ac<span class=\"_ _3\"></span> </span></span>GP Fru<span class=\"_ _1\"></span>tta S.r.<span class=\"_ _1\"></span>l.***<span class=\"ls0 ws0\"> </span>Canic<span class=\"_ _3\"></span>att\u00ec (It<span class=\"_ _5f\"></span>alia) <span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Via S. Sa<span class=\"_ _1\"></span>mmar<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>o 37</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">10.000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">(21.<span class=\"_ _1\"></span>820)</span> <span class=\"_ _cf\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span>L\u00f3pez<span class=\"_ _1\"></span> S.A.<span class=\"ls0 ws0\"> </span>Co<span class=\"_ _1\"></span>x (Ali<span class=\"_ _1\"></span>cante<span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls12 wsf8\">Spagn<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls14 wsf1\">Aveni<span class=\"_ _3\"></span>da de la <span class=\"ls4b ws18a\">Ind<span class=\"_ _5f\"></span>ustria, s/<span class=\"_ _5f\"></span>n P.I.<span class=\"_ _1ec\"> </span></span></span></span></span></span>San Fernando<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.911 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>4.445.469 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span>Chile S<span class=\"_ _1\"></span>.p.A.<span class=\"ls0 ws0\"> </span>Santiago d<span class=\"_ _5f\"></span>el Cile, co<span class=\"_ _3\"></span>muna Pro<span class=\"_ _5f\"></span>videncia <span class=\"ls0 ws0\">- <span class=\"ls4b\">An<span class=\"_ _3\"></span>dr\u00e9s<span class=\"_ _5f\"></span> de<span class=\"_ _1ec\"> </span></span></span>Fue<span class=\"_ _1\"></span>nzali<span class=\"_ _1\"></span>da 22<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">10.<span class=\"_ _1\"></span>000.000 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">14.798.874 </span> <span class=\"_ _d0\"> </span><span class=\"ls56 ws18c\">pe<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 ws1c\"><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"><span class=\"_ _1\"></span>sos</span> </span></span>Isa Plat<span class=\"_ _3\"></span>anos <span class=\"ls53 ws191\">S.A.<span class=\"ls0 ws0\"> </span></span>Ctra. G<span class=\"_ _1\"></span>eneral de<span class=\"_ _1\"></span>l Norte <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">La Vera 23, 38300 </span>-<span class=\"_ _3\"></span><span class=\"ls12 ws1b\">La Or<span class=\"_ _3\"></span>otav<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>(Santa Cr<span class=\"_ _5f\"></span>uz de Tenerif<span class=\"_ _3\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">641.<span class=\"_ _1\"></span>430 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">395.562 </span> <span class=\"_ _e8\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Kiw<span class=\"_ _5f\"></span>isol LD<span class=\"_ _3\"></span>A*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Folgos<span class=\"_ _5f\"></span>a (Portogallo<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Rua de<span class=\"_ _1\"></span> Santo<span class=\"_ _1\"></span> Ovi<span class=\"_ _1\"></span>dio 2<span class=\"_ _1\"></span>1</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,75%</span> <span class=\"_ _6d\"> </span><span class=\"ls12 ws1b\">Eur<span class=\"_ _5f\"></span>ofrutas S.<span class=\"_ _5f\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _e9\"> </span><span class=\"ls31 wsed\">523.738 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">(54.603)</span> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Orsero Costa Rica S<span class=\"_ _3\"></span>.r.l.<span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>Saba<span class=\"_ _5f\"></span>na Ed<span class=\"_ _5f\"></span>ificio<span class=\"_ _3\"></span> tor<span class=\"_ _5f\"></span>re 1<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls53 ws18c\">Cosi<span class=\"_ _1\"></span>arma S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">215.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">281.853.601 </span> <span class=\"_ _ea\"> </span><span class=\"ls14 ws10e\">c<span class=\"_ _3\"></span>o<span class=\"_ _1ec\"> </span></span><span class=\"ls14 ws10e\">lones<span class=\"ls0 ws0\"> </span></span>Orsero Servizi S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>(59.470)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Postifruits S<span class=\"_ _3\"></span>.A.S.***<span class=\"ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">89, Chemin du Vieu<span class=\"_ _1\"></span>x Taillades</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">7.775 </span> <span class=\"_ _53\"> </span><span class=\"ls31 wsed\">1.071.930 </span> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Produc<span class=\"_ _3\"></span>tores<span class=\"_ _5f\"></span> Aguacat<span class=\"_ _3\"></span>e<span class=\"_ _1ec\"> </span>Jali<span class=\"_ _1\"></span>sco S.A.C<span class=\"_ _1\"></span>.V.<span class=\"ls0 ws0\"> </span>Ciudad<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Guzma<span class=\"_ _3\"></span>n (Mess<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>co) <span class=\"ls0 ws0\">-<span class=\"_ _3\"></span> <span class=\"ls15 ws1c\">Cons<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>uci<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>501 C<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span>C.P. 49000<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">70,00%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Co<span class=\"_ _5f\"></span>me<span class=\"_ _1\"></span>rcia<span class=\"_ _3\"></span>lizadora <span class=\"_ _5f\"></span>de Frutas S<span class=\"_ _3\"></span>.A.C.V.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"ls31 wsed\">12.646.666 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">13.525.<span class=\"_ _1\"></span>987 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 ws1c\"><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> </span></span>R.O.S<span class=\"_ _5f\"></span>.T. Fru<span class=\"_ _3\"></span>it S<span class=\"_ _5f\"></span>.A.<span class=\"ls0\"> </span>Buen<span class=\"_ _5f\"></span>os Aires (<span class=\"_ _3\"></span>Arg<span class=\"_ _3\"></span>entin<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Corrientes 330 </span>- <span class=\"ls31 ws10f\">6\u00b0 612<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>80,00%<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span></span>20,00%<span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"ls15 ws1c\">G<span class=\"_ _1\"></span>F P<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l.</span> <span class=\"_ _eb\"> </span></span>24.096.320 <span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>1.868.<span class=\"_ _1\"></span>400 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span><span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls54 ws18d\">eso<span class=\"_ _1\"></span>s</span> </span>Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws192\">Vi<span class=\"_ _1\"></span>a <span class=\"ws190\">Ve<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>a D'<span class=\"_ _1\"></span>Ogli<span class=\"_ _1\"></span>o 7</span></span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>200.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>2.548.470 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Simbacol S.A.<span class=\"_ _1\"></span>S.<span class=\"ls0 ws0\"> </span>Medellin<span class=\"_ _1\"></span> (Colomb<span class=\"_ _1\"></span>ia) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Carr. 25 1 A SUR<span class=\"_ _3\"></span> 155 OF 1840<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">50.172.500 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">40.000.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span><span class=\"ls54 ws18d\">e<span class=\"_ _1\"></span>sos</span> Simb<span class=\"_ _5f\"></span>arica S<span class=\"_ _5f\"></span>.r.l.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>Sab<span class=\"_ _1\"></span>ana <span class=\"ls32 ws10e\">Edif<span class=\"_ _5f\"></span>icio to<span class=\"_ _3\"></span>rre<span class=\"_ _5f\"></span> 1<span class=\"fc1 ls0 ws0\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">100.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">(4.975.460)</span> <span class=\"_ _dc\"> </span><span class=\"ls14 ws10e\">co<span class=\"_ _1ec\"> </span></span><span class=\"ls14 ws10e\">lones</span> * Indi<span class=\"_ _1\"></span>cati i risultati delle<span class=\"_ _1\"></span> societ\u00e0 in confor<span class=\"_ _1\"></span>mit\u00e0 ai principi cont<span class=\"_ _1\"></span>abili inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span>** Soc<span class=\"_ _3\"></span>iet\u00e0 fac<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nti p<span class=\"_ _3\"></span>arte de<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _5f\"></span>nsolidato di Eur<span class=\"_ _5f\"></span>ofrutas; indic<span class=\"_ _5f\"></span>ati i dati d<span class=\"_ _5f\"></span>ei singoli b<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>lanc<span class=\"_ _3\"></span>i in conf<span class=\"_ _5f\"></span>ormit\u00e0 ai <span class=\"_ _3\"></span>principi c<span class=\"_ _5f\"></span>ontabili inter<span class=\"_ _5f\"></span>nazionali<span class=\"ls0 ws0\"> </span>*** Soc<span class=\"_ _5f\"></span>iet\u00e0 face<span class=\"_ _5f\"></span>nti parte d<span class=\"_ _5f\"></span>el consol<span class=\"_ _3\"></span>idato <span class=\"_ _5f\"></span>di Fruttic<span class=\"_ _5f\"></span>a; indicat<span class=\"_ _5f\"></span>i i dati d<span class=\"_ _5f\"></span>ei singoli<span class=\"_ _5f\"></span> bilanci in<span class=\"_ _5f\"></span> conform<span class=\"_ _3\"></span>it\u00e0 ai<span class=\"_ _3\"></span> princ<span class=\"_ _5f\"></span>ipi contab<span class=\"_ _5f\"></span>il<span class=\"ls35 wsf7\">i inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span></span>E<span class=\"lsa ws11\">lenco dell<span class=\"_ _5f\"></span><span class=\"wsd\">e s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"ls9 wsb\">v<span class=\"_ _5f\"></span>alutate<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lsa wsd\">con il metodo del patr<span class=\"_ _3\"></span>imonio netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span>Denominazione<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls14 wsed\">Sede leg<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span></span>        <span class=\"_ _3\"></span><span class=\"ls58 ws18f\">quota % posseduta dal Gruppo<span class=\"ls0 ws0\"> </span></span>Capitale<span class=\"_ _1ec\"> </span>Sociale<span class=\"ls0 ws0\"> </span>Valuta<span class=\"ls0 ws0\"> </span>Diretta<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>I<span class=\"_ _1\"></span>ndiretta<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span></span>Controllante<span class=\"ls0 ws0\"> </span>Ag<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> Azzurra S.r.l.<span class=\"ls0 ws0\"> </span>V<span class=\"ls33 wsf2\">ia Sal<span class=\"_ _1\"></span>vado<span class=\"_ _1\"></span>r Alle<span class=\"_ _1\"></span>nde 1<span class=\"_ _1\"></span>9,<span class=\"_ _1ec\"> </span></span>Fi<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nze<span class=\"ls0 ws0\"> </span>50%<span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span>  <span class=\"_ _83\"> </span>  <span class=\"_ _a6\"> </span></span>200.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span>\u20ac<span class=\"_ _1ec\"> </span></span>Tirrenofruit S.r.l.<span class=\"ls0 ws0\"> </span>Via S<span class=\"_ _1\"></span>alvad<span class=\"_ _1\"></span>or Al<span class=\"_ _1\"></span>lend<span class=\"_ _1\"></span>e 19,<span class=\"_ _1ec\"> </span>Fi<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nze<span class=\"ls0 ws0\"> </span> <span class=\"_ _c7\"> </span><span class=\"ls31 wsed\">16%</span> Orsero <span class=\"ls0 ws0\"> </span>Pro<span class=\"_ _1\"></span>duzi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e S.r.<span class=\"_ _1\"></span>l.<span class=\"ls0 ws0\"> </span>500.000<span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>\u20ac<span class=\"_ _1ec\"> </span></span>Fruport<span class=\"_ _1ec\"> </span>Tarragona S.L.<span class=\"ls0 ws0\"> </span>Mol<span class=\"_ _1\"></span>l de<span class=\"_ _1\"></span> Reus Po<span class=\"_ _1\"></span>rt de<span class=\"_ _1\"></span> Tarrago<span class=\"_ _3\"></span>na (Spa<span class=\"_ _5f\"></span>gna)<span class=\"ls0 ws0\"> </span>49%<span class=\"ls0 ws0\"> <span class=\"_ _e3\"> </span>  <span class=\"_ _83\"> </span>  <span class=\"_ _a6\"> </span></span>82.473 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Bo<span class=\"_ _1\"></span>nao<span class=\"_ _1\"></span>ro S.L<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Santa Cruz de<span class=\"_ _3\"></span> Tenerife<span class=\"_ _1ec\"> </span>(Spagn<span class=\"_ _3\"></span>a)Carr<span class=\"_ _5f\"></span>etera<span class=\"_ _1ec\"> </span>Gen<span class=\"_ _3\"></span>eral d<span class=\"_ _3\"></span>el Nor<span class=\"_ _5f\"></span>te, 23, La<span class=\"_ _5f\"></span> Vera Or<span class=\"_ _5f\"></span>otava (LA<span class=\"_ _5f\"></span>) <span class=\"ls0 ws0\"> </span>  <span class=\"_ _11\"> </span><span class=\"ls31 wsed\">50%</span> Hermanos<span class=\"_ _1ec\"> </span>Fern\u00e1nde<span class=\"_ _3\"></span>z<span class=\"_ _1ec\"> </span>L\u00f3pez<span class=\"_ _1\"></span> S.A.<span class=\"ls0 ws0\"> </span>2.000.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Mo\u00f1o Az<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>S.A.<span class=\"ls0\"> </span>Mo\u00f1o Az<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>s.a.c.i <span class=\"_ _1\"></span>y A.,<span class=\"_ _1ec\"> </span>Buen<span class=\"_ _5f\"></span>os Aires, Tu<span class=\"_ _3\"></span>cum<span class=\"_ _5f\"></span>\u00e0n<span class=\"_ _1ec\"> </span>117, Piso <span class=\"_ _1\"></span>8\u00b0, Argentina.<span class=\"ls0 ws0\"> </span>  <span class=\"_ _11\"> </span><span class=\"ls31 wsed\">19,<span class=\"_ _1\"></span>19</span>% <span class=\"_ _36\"> </span><span class=\"ls54 ws18\">Frutti<span class=\"_ _1\"></span>tal S.<span class=\"_ _1\"></span>r.l.</span> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">367.921.764 </span> <span class=\"_ _ea\"> </span> <span class=\"ls54 ws18d\">pesos</span> Elenco dell<span class=\"_ _5f\"></span>e <span class=\"ls1e ws15a\">a<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>e </span><span class=\"ws11c\">societ\u00e0<span class=\"ls0 ws0\"> </span>coll<span class=\"_ _5f\"></span>egate<span class=\"ls0 ws0\">: </span></span>Denominazione<span class=\"ls0 ws0\"> <span class=\"_ _68\"> </span><span class=\"ls14 wsed\">Sede legale<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>        <span class=\"ls58 ws18f\">quota <span class=\"_ _5f\"></span>%<span class=\"_ _1\"></span> posseduta dal Gr<span class=\"_ _3\"></span>uppo<span class=\"ls0 ws0\"> </span></span>Capitale<span class=\"_ _1ec\"> </span>Sociale<span class=\"ls0 ws0\"> </span>Valuta<span class=\"ls0 ws0\"> </span>Diretta<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span></span>Indiretta<span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>Controllante<span class=\"ls0 ws0\"> </span>Citr<span class=\"_ _1\"></span>umed S.A.<span class=\"ls0 ws0\"> </span>Bouargo<span class=\"_ _5f\"></span>ub (Tunis<span class=\"_ _3\"></span>ia)<span class=\"_ _1ec\"> </span>Borj Hfa\u00ef<span class=\"_ _3\"></span>edh <span class=\"ls0 ws0\">- <span class=\"ls31 wsed\">8040<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>  <span class=\"_ _80\"> </span><span class=\"ls31 wsed\">50,00%</span> <span class=\"_ _3c\"> </span><span class=\"ls31 wsed\">AZ <span class=\"ls53 ws18c\">Fran<span class=\"_ _1\"></span>ce S.A.<span class=\"_ _1\"></span>S.</span></span> <span class=\"_ _b2\"> </span><span class=\"ls31 wsed\">1.081.000 </span> <span class=\"_ _34\"> </span> <span class=\"ls13 ws18\">di<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri</span> Decofrut<span class=\"_ _5f\"></span> B<span class=\"_ _1\"></span>cn<span class=\"_ _1ec\"> </span>S.L.<span class=\"ls0 ws0\"> </span>Ba<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span> (Spagn<span class=\"_ _3\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls35 wsfc\">Calle<span class=\"_ _1ec\"> </span></span></span>Sicilia<span class=\"_ _1\"></span> 410<span class=\"ls0 ws0\"> </span>  <span class=\"_ _80\"> </span><span class=\"ls31 wsed\">40,00%</span> Hermanos<span class=\"_ _1ec\"> </span>Fe<span class=\"_ _1\"></span>rn\u00e1<span class=\"_ _1\"></span>ndez L<span class=\"_ _1\"></span>\u00f3pez<span class=\"_ _1ec\"> </span>S.A.<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Le <span class=\"_ _37\"></span><span class=\"ls19 ws93\">societ\u00e0 coll<span class=\"_ _1\"></span>egate di <span class=\"_ _1\"></span>cui sopra <span class=\"ls1c ws2f\">hanno<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">livelli di attiv<span class=\"_ _1\"></span>it\u00e0 ma<span class=\"_ _3\"></span>rginali in rapporto alle dimensioni del<span class=\"_ _1\"></span> </span></span></span></span>Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws57\">e s<span class=\"ls19 ws49\">ono iscritte al costo di acquisto o di sottoscrizione r<span class=\"_ _1\"></span>itenuto rappresentativo del relativo<span class=\"_ _1ec\"> </span></span></span></span>fair value c<span class=\"_ _3\"></span>he viene rid<span class=\"_ _5f\"></span>otto per even<span class=\"_ _3\"></span>tuali perdi<span class=\"_ _3\"></span>te di valo<span class=\"_ _3\"></span>re.<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "Societ\u00e0 controllate e criteri di consolidamento Le societ\u00e0 controllate vengono consolidate a partire dalla data in cui il controllo \u00e8 stato  effettivamente ottenuto dal Gruppo e cessano di essere consolidate dalla data in cui il controllo  \u00e8 trasferito al di fuori del Gruppo. Il controllo sulle societ\u00e0 controllate sussiste, come definito dal  principio IFRS 10, quando la Capogruppo \u00e8 esposta a rendimenti variabili, o detiene diritti su tali  rendimenti, derivanti dal proprio rapporto con le stesse e allo stesso tempo ha la capacit\u00e0 di  incidere su tali rendimenti esercitando il proprio potere su tali entit\u00e0; ci\u00f2 si traduce soprattutto nel  disporre della maggioranza dei voti esercitabili ed ottenendo un\u2019influenza dominante  nell\u2019assemblea ordinaria. L\u2019esistenza del controllo \u00e8 verificata ogni volta che fatti e/o circostanze  indichino una variazione in uno dei suddetti elementi qualificanti il controllo. Le situazioni contabili  oggetto di consolidamento sono redatte al 31 dicembre, ovvero alla data di riferimento della  situazione contabile consolidata, e sono generalmente quelle appositamente predisposte ed  approvate dai Consigli di Amministrazione delle singole societ\u00e0, opportunamente rettificate, ove  necessario, per uniformarle ai principi contabili della Capogruppo e renderle coerenti con i principi  contabili internazionali IAS/IFRS. Vengono escluse dal consolidamento con il metodo integrale le  controllate inattive, quelle per le quali il consolidamento, per specifica dinamica delle stesse non produce effetti rilevanti e quelle costituenti immobilizzazioni poco significative, sia sotto il profilo  dell\u2019investimento che dei relativi valori patrimoniali ed economici. Queste imprese sono valutate  con i criteri applicati per le partecipazioni in altre imprese. Le partecipazioni in imprese controllate sono state dettagliate nel paragrafo \u201cElenco delle Societ\u00e0 consolidate integralmente\u201d  mentre le eventuali variazioni delle quote partecipative sono state  illustrate nel paragrafo \u201cVariazioni dell\u2019area di consolidamento intervenute nel corso dell\u2019esercizio  e successivamente\u201d. Il metodo di consolidamento utilizzato \u00e8 quello integrale. I criteri adottati per il consolidamento integrale sono di seguito esposti. Le attivit\u00e0 e le passivit\u00e0, gli oneri e proventi delle entit\u00e0 consolidate integralmente sono assunti  linea per linea, attribuendo ai terzi, ove applicabile la quota di patrimonio netto e dell\u2019utile/perdita  dell\u2019esercizio di loro spettanza; tali quote sono evidenziate separatamente nell\u2019ambito del  patrimonio netto (in \u201cPartecipazioni di terzi\u201d) e del conto economico (\u201cutile/perdita attribuibile alle  partecipazioni di terzi\u201d). Il valore contabile delle partecipazioni detenute dalla controllante e/o dalle altre societ\u00e0 del Gruppo viene eliminato a fronte della corrispondente frazione di patrimonio  netto delle Societ\u00e0 partecipate, assumendone ai singoli elementi dell\u2019attivo e del passivo  patrimoniale il valore corrente alla data di acquisizione del controllo.  L\u2019eventuale differenza  positiva tra il valore di carico delle partecipazioni consolidate ed il corrispondente patrimonio netto  contabile, rettificato per tener conto del valore corrente alla data di acquisizione delle attivit\u00e0 e  delle passivit\u00e0, viene attribuita alla voce dell\u2019attivo \u201cAvviamento\u201d, qualora invece detta differenza  sia negativa essa viene rilevata a conto economico, come previsto dall\u2019IFRS 3.  La differenza  residua viene rilevata in modo che il bilancio consolidato presenti: \u22c5  il Capitale sociale, la Riserva legale ed il Sovrapprezzo azioni, ove esistente, della  Capogruppo;  \u22c5  le altre Riserve specifiche (i.e. Riserva per differenze di cambio alla conversione, Riserva delle rivalutazioni dei  piani a benefici definiti, ecc..) sempre a livello di bilancio  consolidato; \u22c5  gli utili e/o perdite a nuovo, rappresentanti le riserve di utili e perdite indivise delle societ\u00e0  partecipate, modificate ove del caso, per riflettere le rettifiche di consolidamento.  Gli utili o perdite derivanti dalla cessione di quote di partecipazione in societ\u00e0 consolidate sono imputati a patrimonio netto attribuibile ai soci della controllante come transazioni con gli azionisti per l\u2019ammontare corrispondente alla differenza tra il prezzo di vendita e la corrispondente frazione del patrimonio netto consolidato ceduta. Nel caso in cui la cessione determini la perdita di controllo e quindi il deconsolidamento della partecipazione, la differenza tra il prezzo di vendita e la corrispondente frazione del patrimonio netto consolidato ceduta \u00e8 rilevata come utile o perdita a conto economico. Le transazioni ed i saldi infragruppo, inclusi eventuali utili non realizzati verso terzi derivanti da rapporti intrattenuti con societ\u00e0 del Gruppo, sono eliminati al netto del relativo effetto fiscale se significativo. Le perdite non realizzate non sono eliminate, qualora la transazione fornisca evidenza di una riduzione di valore dell\u2019attivit\u00e0 trasferita. Si segnala, pertanto, che con la procedura di consolidamento sono eliminati i rapporti di credito e di debito esistenti alla data di chiusura del bilancio fra le societ\u00e0 consolidate, i proventi ed oneri derivanti dalle operazioni effettuate tra le societ\u00e0 del Gruppo consolidate con il metodo integrale;  vengono  stornati i dividendi ricevuti da societ\u00e0 consolidate con il metodo integrale e le svalutazioni di partecipazioni contabilizzate nei bilanci di periodo. Nell\u2019ambito delle elisioni dei saldi infragruppo sopra descritti, rientrano anche eventuali addebiti o accrediti delle societ\u00e0 controllate consolidate italiane nei confronti della societ\u00e0 Capogruppo per quanto riguarda l\u2019Imposta sul Reddito delle Societ\u00e0 (Ires). Si sottolinea che la Capogruppo, congiuntamente a tutte le controllate italiane, ad eccezione della societ\u00e0 armatoriale che ha optato per la \u201ctonnage tax\u201d, aderiscono al sistema del \u201cconsolidato fiscale\u201d posto in capo a Orsero ai sensi degli artt. 117 e segg. del T.U.I.R. ed analogo sistema \u00e8 stato attivato in Francia relativamente alla societ\u00e0 AZ France e le sue controllate Postifruit e Fruttica. Il Bilancio Consolidato di Orsero \u00e8 redatto in euro, in quanto rappresenta la valuta funzionale della Capogruppo Orsero e di tutte le societ\u00e0 incluse nell\u2019area di consolidamento, fatta eccezione per: \u22c5  la societ\u00e0 argentina Rost Fruit S.A.;  \u22c5  le societ\u00e0 costaricensi Simbarica S.r.l. e Orsero Costa Rica S.r.l.;  \u22c5  la societ\u00e0 colombiana Simbacol S.A.S.; \u22c5  la societ\u00e0 cilena Hermanos Fern\u00e1ndez Chile S.A.; \u22c5  le societ\u00e0 messicane Comercializadora de Frutas Acapulco S.A.C.V. e Productores Aguacate Jalisco S.A.C.V. I bilanci individuali di ciascuna societ\u00e0 appartenente al Gruppo vengono preparati nella valuta dell\u2019ambiente economico primario in cui essa opera (valuta funzionale). La conversione delle poste di stato patrimoniale dei bilanci espressi in moneta diversa dall\u2019euro \u00e8 effettuata applicando i cambi correnti a fine esercizio. Le poste di conto economico sono invece convertite ai cambi medi dell\u2019esercizio. Le differenze cambio di conversione risultanti dal raffronto tra il patrimonio netto iniziale convertito ai cambi correnti ed il medesimo convertito ai cambi storici, sono imputate alla voce di patrimonio netto \u201cRiserva per differenze di cambio alla conversione\u201d. I tassi di cambio utilizzati per la conversione in euro dei bilanci delle societ\u00e0 controllate estere, predisposti in valuta locale, sono riportati nella seguente tabella:     31.12.2022  Anno 2022  31.12.2021  Anno 2021 Peso Argentina 188,503   188,503   116,362   116,362  Colon Costa Rica 631,449   680,724   727,107   734,860  Peso Colombia 5.172,47  4.473,28  4.598,68  4.430,33  Peso Messico 20,8560   21,1870   23,1440   23,9840  Peso Cileno 913,820   917,830   964,350   898,497 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-722": {
   "value": "<span class=\"ws0\">I</span>l valore cont<span class=\"_ _1\"></span>abile delle partecipazioni detenute dalla controllante e/o<span class=\"_ _1ec\"> </span>dalle altre societ\u00e0 del Gruppo viene eliminato a fronte della corrispondente frazione di patrimonio<span class=\"_ _1ec\"> </span> nett<span class=\"_ _1\"></span>o delle Soc<span class=\"_ _1\"></span>iet\u00e0 partec<span class=\"_ _1\"></span>ipate<span class=\"_ _1\"></span>, assumen<span class=\"_ _1\"></span>done <span class=\"ls0 ws0\">a<span class=\"ws4a\">i singoli elementi dell\u2019attivo e del p<span class=\"ls19 ws2b\">assivo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws4a\"><span class=\"ls19 ws2b\"> </span></span></span>patrimoniale il valore corrente alla data di acquisizione del controllo.<span class=\"ws0\">  <span class=\"lse ws7a\">L\u2019e<span class=\"_ _5f\"></span>ventual<span class=\"_ _3\"></span>e diffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws7a\"> </span></span>positiva tra il valore di carico delle partecipazioni consolidate ed il corrispondente patrimonio netto<span class=\"_ _1ec\"> </span> contabile<span class=\"lse ws2a\">, rettifica<span class=\"_ _5f\"></span>to <span class=\"_ _1\"></span>per te<span class=\"_ _5f\"></span>ner conto del valo<span class=\"_ _5f\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">cor<span class=\"_ _1\"></span>rente alla data di acquisizione delle attivit\u00e0 e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>delle passivit\u00e0,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene attribuita alla<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">voce <span class=\"_ _1\"></span>dell\u2019attivo \u201c<span class=\"ws0\">A<span class=\"lse ws29\">vvia<span class=\"_ _3\"></span>mento\u201d<span class=\"_ _5f\"></span>, qualora inv<span class=\"_ _5f\"></span>ece detta d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renza<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ws84\"><span class=\"ws0\"><span class=\"lse ws29\"> </span></span></span></span></span></span>sia nega<span class=\"_ _5f\"></span>tiva essa viene<span class=\"_ _3\"></span> ril<span class=\"_ _5f\"></span>evata a conto e<span class=\"_ _5f\"></span>conomico<span class=\"_ _5f\"></span>, come previsto<span class=\"_ _5f\"></span> dall\u2019IF<span class=\"_ _5f\"></span>RS 3.<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span></span>La differenz<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span> residu<span class=\"_ _1\"></span>a <span class=\"ls0 ws16\">viene rilevata in modo che il bilancio consolidato presenti:</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "Societ\u00e0 coll<span class=\"_ _5f\"></span>egate ed altre i<span class=\"_ _5f\"></span>mprese<span class=\"ls0 ws0\"> </span>Le societ<span class=\"_ _1\"></span>\u00e0 collegate sono quelle societ\u00e0 su<span class=\"_ _1\"></span>lle quali il Gruppo eser<span class=\"_ _1\"></span>cita un\u2019influenza notev<span class=\"_ _1\"></span>ole, che si<span class=\"_ _1ec\"> </span>presume sussistere quando la partecipazione \u00e8 com<span class=\"_ _5f\"></span>pre<span class=\"_ _1\"></span>sa tra il 20% ed il<span class=\"_ _5f\"></span> 50%. Nel bilancio consolidato le partecipazioni in tali tipologie societarie vengono valutate con il metodo del Patrimonio Netto.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">In applicazione di tale metodo<span class=\"_ _3\"></span>, le quote di pertinenza<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">dei risultati <span class=\"ls19 ws97\">sono iscritte</span></span> </span></span></span>nel bilancio consolidato a p<span class=\"_ _5f\"></span>ar<span class=\"_ _1\"></span>tire dalla data in cui l\u2019<span class=\"_ _3\"></span>influenza notevole ha a<span class=\"_ _3\"></span>vuto inizio fino alla data in cui l<span class=\"ws0\">a <span class=\"ls2b wsbb\">stess<span class=\"_ _1\"></span><span class=\"ls23 ws13\">a v<span class=\"_ _1\"></span>iene<span class=\"_ _1\"></span></span></span> </span>a<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>essare, ed il valo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e contabile di ta<span class=\"_ _3\"></span>li partecipazioni \u00e8 allineato al patrimonio nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">delle societ\u00e0, ret<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ificato ove necessario per <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iflettere l\u2019app<span class=\"_ _3\"></span>licazione degli IFRS nonch\u00e9 agli<span class=\"_ _3\"></span> </span></span>eventuali maggiori valori attribuiti alle att<span class=\"_ _1\"></span>ivit\u00e0 e/o all\u2019avviamento c<span class=\"lsf wsdc\">ome deter<span class=\"_ _1\"></span>minati al<span class=\"_ _1\"></span> moment<span class=\"_ _1\"></span>o </span>dell\u2019acquisizione, con un processo analogo a quello utilizzato per le ac<span class=\"_ _1\"></span>quisizioni di partecipazioni di controllo.<span class=\"ls0 ws0\"> </span>Nel cas<span class=\"_ _1\"></span>o in cui la quot<span class=\"_ _1\"></span>a di pert<span class=\"_ _1\"></span>inenza della pe<span class=\"_ _1\"></span>rdita regist<span class=\"_ _1\"></span>rata da un<span class=\"_ _1\"></span>a societ\u00e0 col<span class=\"_ _1\"></span>legata ecce<span class=\"_ _1\"></span>da il valore co<span class=\"_ _5f\"></span>ntabil<span class=\"ls0 ws92\">e della partecipazione (in presenza qu<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>di di un valore negativo del Patrimonio </span>Netto), si p<span class=\"_ _3\"></span>rocede ad<span class=\"_ _5f\"></span> azzerare il valore d<span class=\"_ _5f\"></span>ella partecipaz<span class=\"_ _3\"></span>ione e la q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ota delle <span class=\"_ _5f\"></span>ulteriori perdit<span class=\"_ _3\"></span>e non \u00e8 rilevata, ad eccezione e nella misura in cui il Gruppo abbia l\u2019obbligo di<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">risponder<span class=\"_ _1\"></span>ne a cau<span class=\"_ _1\"></span>sa di </span></span>obbligazioni legali o implicite d<span class=\"_ _3\"></span>ell\u2019impresa partecipata, nel qual <span class=\"_ _3\"></span>caso verr\u00e0 rilevato un a<span class=\"_ _3\"></span>pposito fondo. <span class=\"_ _d\"> </span><span class=\"ls0 ws0\">I <span class=\"_ _3f\"> </span><span class=\"lsf ws42\">divide<span class=\"_ _1\"></span>ndi son<span class=\"_ _1\"></span>o</span> <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">sempr<span class=\"_ _1\"></span>e</span> <span class=\"_ _d\"> </span><span class=\"ws40\">eliminati pe<span class=\"_ _1\"></span>r intero.</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws43\">Pe<span class=\"_ _1\"></span>r le part<span class=\"_ _1\"></span>ecipate l<span class=\"_ _1\"></span>a cui valuta \u00e8 divers<span class=\"_ _1\"></span>a </span></span>dall\u2019euro l<span class=\"_ _1\"></span>a valut<span class=\"_ _1\"></span>azione \u00e8 eff<span class=\"_ _1\"></span>ettuata<span class=\"ls0 ws0\">  <span class=\"ws81\">ap<span class=\"_ _3\"></span>plicando il cambio di fine eserc<span class=\"_ _1\"></span>izio, con le eventuali </span></span>differenze originate dalla conversione delle voci del patrimonio netto iniziale ai c<span class=\"_ _1\"></span>ambi finali attuali rispetto a quelli applicati all<span class=\"_ _5f\"></span>a f<span class=\"_ _1\"></span>ine dell\u2019esercizio p<span class=\"_ _3\"></span>recedente imputate direttamente al pat<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i<span class=\"ls19 ws2b\">monio </span>netto consolidato.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ws13c\">Le partecipazioni rilevanti in societ\u00e0 collegate sono as<span class=\"_ _3\"></span>soggettate ad </span></span>imp<span class=\"_ _3\"></span>airm<span class=\"_ _5f\"></span>ent test.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Non sussistono restrizioni significative alla capacit\u00e0 delle <span class=\"ls19 ws2b\">societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span></span><span class=\"ws0\">c<span class=\"_ _1\"></span>ollegate <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">valutate a Pat<span class=\"_ _1\"></span>rimonio </span></span>Nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">di tras<span class=\"_ _5f\"></span>ferire fond<span class=\"_ _5f\"></span>i alla parte<span class=\"_ _3\"></span>cipan<span class=\"_ _5f\"></span>te<span class=\"ls0 ws7e\">, a titolo di pagamento di dividendi, rimborsi finanziamenti </span></span></span>o anticipazioni. Tali partecipazioni sono dettagliate nel pa<span class=\"_ _3\"></span>ragrafo \u201cElenco delle Societ\u00e0 valutate con il metodo del pa<span class=\"_ _3\"></span>trimonio netto\u201d<span class=\"_ _3\"></span> e le loro <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ariazioni illustrate nel<span class=\"_ _5f\"></span> paragrafo \u201cVariazioni de<span class=\"ls10 ws16\">ll\u2019area </span>di consolid<span class=\"_ _5f\"></span>amento intervenute <span class=\"_ _3\"></span>nel corso d<span class=\"_ _3\"></span>ell\u2019eser<span class=\"_ _3\"></span>cizio e suc<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>essivamen<span class=\"_ _5f\"></span>te\u201d. <span class=\"ls0\"> </span>Vengono esclu<span class=\"_ _1\"></span>se dal consolidam<span class=\"_ _3\"></span>ento con<span class=\"_ _1\"></span> il metodo del patrimonio netto le societ\u00e0 c<span class=\"_ _1\"></span>ollegate minori, per le quali il consolidamento per<span class=\"_ _1\"></span> specifica dinamica delle stesse non <span class=\"lse ws69\">produce ef<span class=\"_ _5f\"></span>fetti </span>rilevanti. Queste imprese sono valutate con i criteri applicati per le par<span class=\"_ _3\"></span>tecipazioni in altre imprese.<span class=\"ws0\"> </span>\u00c8 <span class=\"_ _40\"></span><span class=\"ws47\">quest\u2019ultima una categoria residuale in cui rientrano le societ\u00e0 per le quali il Gr<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ppo detiene </span>quote minoritarie e sulle quali non es<span class=\"lse ws2a\">ercita alcun<span class=\"_ _3\"></span>a infl<span class=\"_ _5f\"></span>uenza; per ta<span class=\"_ _3\"></span>li pa<span class=\"_ _3\"></span>rtecip<span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>i, d<span class=\"_ _5f\"></span>i valore non </span>materiale, la valutazione \u00e8 fatta al cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di acquisto o d<span class=\"_ _5f\"></span>i sottosc<span class=\"_ _1\"></span>rizione ritenuto <span class=\"_ _3\"></span>rappresentativo del relativo fair value<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-723": {
   "value": "Societ\u00e0 coll<span class=\"_ _5f\"></span>egate ed altre i<span class=\"_ _5f\"></span>mprese<span class=\"ls0 ws0\"> </span>Le societ<span class=\"_ _1\"></span>\u00e0 collegate sono quelle societ\u00e0 su<span class=\"_ _1\"></span>lle quali il Gruppo eser<span class=\"_ _1\"></span>cita un\u2019influenza notev<span class=\"_ _1\"></span>ole, che si<span class=\"_ _1ec\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gsc8\">presume sussistere quando la partecipazione \u00e8 com<span class=\"_ _5f\"></span>pre<span class=\"_ _1\"></span>sa tra il 20% ed il<span class=\"_ _5f\"></span> 50%. Nel bilancio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa3 gsc9\">consolidato le partecipazioni in tali tipologie societarie vengono valutate con il metodo del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gsca\">Patrimonio Netto.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">In applicazione di tale metodo<span class=\"_ _3\"></span>, le quote di pertinenza<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">dei risultati <span class=\"ls19 ws97\">sono iscritte</span></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gscb\">nel bilancio consolidato a p<span class=\"_ _5f\"></span>ar<span class=\"_ _1\"></span>tire dalla data in cui l\u2019<span class=\"_ _3\"></span>influenza notevole ha a<span class=\"_ _3\"></span>vuto inizio fino alla data </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gscc\">in cui l<span class=\"ws0\">a <span class=\"ls2b wsbb\">stess<span class=\"_ _1\"></span><span class=\"ls23 ws13\">a v<span class=\"_ _1\"></span>iene<span class=\"_ _1\"></span></span></span> </span>a<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>essare, ed il valo<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e contabile di ta<span class=\"_ _3\"></span>li partecipazioni \u00e8 allineato al patrimonio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gscd\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">delle societ\u00e0, ret<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ificato ove necessario per <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iflettere l\u2019app<span class=\"_ _3\"></span>licazione degli IFRS nonch\u00e9 agli<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gsce\">eventuali maggiori valori attribuiti alle att<span class=\"_ _1\"></span>ivit\u00e0 e/o all\u2019avviamento c<span class=\"lsf wsdc\">ome deter<span class=\"_ _1\"></span>minati al<span class=\"_ _1\"></span> moment<span class=\"_ _1\"></span>o </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gscf\">dell\u2019acquisizione, con un processo analogo a quello utilizzato per le ac<span class=\"_ _1\"></span>quisizioni di partecipazioni </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsd0\">di controllo.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc3 gsd1\">Nel cas<span class=\"_ _1\"></span>o in cui la quot<span class=\"_ _1\"></span>a di pert<span class=\"_ _1\"></span>inenza della pe<span class=\"_ _1\"></span>rdita regist<span class=\"_ _1\"></span>rata da un<span class=\"_ _1\"></span>a societ\u00e0 col<span class=\"_ _1\"></span>legata ecce<span class=\"_ _1\"></span>da il </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gsd2\">valore co<span class=\"_ _5f\"></span>ntabil<span class=\"ls0 ws92\">e della partecipazione (in presenza qu<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>di di un valore negativo del Patrimonio </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws57 gsd3\">Netto), si p<span class=\"_ _3\"></span>rocede ad<span class=\"_ _5f\"></span> azzerare il valore d<span class=\"_ _5f\"></span>ella partecipaz<span class=\"_ _3\"></span>ione e la q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ota delle <span class=\"_ _5f\"></span>ulteriori perdit<span class=\"_ _3\"></span>e non </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gsd4\">\u00e8 rilevata, ad eccezione e nella misura in cui il Gruppo abbia l\u2019obbligo di<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">risponder<span class=\"_ _1\"></span>ne a cau<span class=\"_ _1\"></span>sa di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gsd5\">obbligazioni legali o implicite d<span class=\"_ _3\"></span>ell\u2019impresa partecipata, nel qual <span class=\"_ _3\"></span>caso verr\u00e0 rilevato un a<span class=\"_ _3\"></span>pposito </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gsd6\">fondo. <span class=\"_ _d\"> </span><span class=\"ls0 ws0\">I <span class=\"_ _3f\"> </span><span class=\"lsf ws42\">divide<span class=\"_ _1\"></span>ndi son<span class=\"_ _1\"></span>o</span> <span class=\"_ _d\"> </span><span class=\"lsf ws1f\">sempr<span class=\"_ _1\"></span>e</span> <span class=\"_ _d\"> </span><span class=\"ws40\">eliminati pe<span class=\"_ _1\"></span>r intero.</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws43\">Pe<span class=\"_ _1\"></span>r le part<span class=\"_ _1\"></span>ecipate l<span class=\"_ _1\"></span>a cui valuta \u00e8 divers<span class=\"_ _1\"></span>a </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws116 gsd7\">dall\u2019euro l<span class=\"_ _1\"></span>a valut<span class=\"_ _1\"></span>azione \u00e8 eff<span class=\"_ _1\"></span>ettuata<span class=\"ls0 ws0\">  <span class=\"ws81\">ap<span class=\"_ _3\"></span>plicando il cambio di fine eserc<span class=\"_ _1\"></span>izio, con le eventuali </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gsd8\">differenze originate dalla conversione delle voci del patrimonio netto iniziale ai c<span class=\"_ _1\"></span>ambi finali attuali </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gsd9\">rispetto a quelli applicati all<span class=\"_ _5f\"></span>a f<span class=\"_ _1\"></span>ine dell\u2019esercizio p<span class=\"_ _3\"></span>recedente imputate direttamente al pat<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i<span class=\"ls19 ws2b\">monio </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws189 gsda\">netto consolidato.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ws13c\">Le partecipazioni rilevanti in societ\u00e0 collegate sono as<span class=\"_ _3\"></span>soggettate ad </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1d gsdb\">imp<span class=\"_ _3\"></span>airm<span class=\"_ _5f\"></span>ent test.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gsdc\">Non sussistono restrizioni significative alla capacit\u00e0 delle <span class=\"ls19 ws2b\">societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span></span><span class=\"ws0\">c<span class=\"_ _1\"></span>ollegate <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">valutate a Pat<span class=\"_ _1\"></span>rimonio </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gsdd\">Nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws29\">di tras<span class=\"_ _5f\"></span>ferire fond<span class=\"_ _5f\"></span>i alla parte<span class=\"_ _3\"></span>cipan<span class=\"_ _5f\"></span>te<span class=\"ls0 ws7e\">, a titolo di pagamento di dividendi, rimborsi finanziamenti </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gsde\">o anticipazioni. Tali partecipazioni sono dettagliate nel pa<span class=\"_ _3\"></span>ragrafo \u201cElenco delle Societ\u00e0 valutate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gsdf\">con il metodo del pa<span class=\"_ _3\"></span>trimonio netto\u201d<span class=\"_ _3\"></span> e le loro <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ariazioni illustrate nel<span class=\"_ _5f\"></span> paragrafo \u201cVariazioni de<span class=\"ls10 ws16\">ll\u2019area </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gse0\">di consolid<span class=\"_ _5f\"></span>amento intervenute <span class=\"_ _3\"></span>nel corso d<span class=\"_ _3\"></span>ell\u2019eser<span class=\"_ _3\"></span>cizio e suc<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>essivamen<span class=\"_ _5f\"></span>te\u201d. <span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws113 gse1\">Vengono esclu<span class=\"_ _1\"></span>se dal consolidam<span class=\"_ _3\"></span>ento con<span class=\"_ _1\"></span> il metodo del patrimonio netto le societ\u00e0 c<span class=\"_ _1\"></span>ollegate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gse2\">minori, per le quali il consolidamento per<span class=\"_ _1\"></span> specifica dinamica delle stesse non <span class=\"lse ws69\">produce ef<span class=\"_ _5f\"></span>fetti </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gse3\">rilevanti. Queste imprese sono valutate con i criteri applicati per le par<span class=\"_ _3\"></span>tecipazioni in altre imprese.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gse4\">\u00c8 <span class=\"_ _40\"></span><span class=\"ws47\">quest\u2019ultima una categoria residuale in cui rientrano le societ\u00e0 per le quali il Gr<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ppo detiene </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gse5\">quote minoritarie e sulle quali non es<span class=\"lse ws2a\">ercita alcun<span class=\"_ _3\"></span>a infl<span class=\"_ _5f\"></span>uenza; per ta<span class=\"_ _3\"></span>li pa<span class=\"_ _3\"></span>rtecip<span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>i, d<span class=\"_ _5f\"></span>i valore non </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gse6\">materiale, la valutazione \u00e8 fatta al cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di acquisto o d<span class=\"_ _5f\"></span>i sottosc<span class=\"_ _1\"></span>rizione ritenuto <span class=\"_ _3\"></span>rappresentativo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gse7\">del relativo fair value<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11c gs1c1\">Partecipazion<span class=\"_ _3\"></span>i<span class=\"ls0 ws0\"> </span><span class=\"ws11\">con<span class=\"_ _3\"></span>tabiliz<span class=\"_ _3\"></span>zate con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs1c2\">Sono costituite<span class=\"ls0 ws0\"> <span class=\"ws1e\">da partecipazioni in societ\u00e0 collegate <span class=\"_ _3\"></span>valutate con il metodo del p<span class=\"_ _5f\"></span>atr<span class=\"_ _1\"></span>imonio netto </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1c3\">cos\u00ec come riportato nel capitolo \u201cPrincipi di consolida<span class=\"lsf ws15\">mento e<span class=\"_ _1\"></span>d area di con<span class=\"_ _1\"></span>solidame<span class=\"_ _1\"></span>nto\u201d.</span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-752": {
   "value": "Vengono esclu<span class=\"_ _1\"></span>se dal consolidam<span class=\"_ _3\"></span>ento con<span class=\"_ _1\"></span> il metodo del patrimonio netto le societ\u00e0 c<span class=\"_ _1\"></span>ollegate minori, per le quali il consolidamento per<span class=\"_ _1\"></span> specifica dinamica delle stesse non <span class=\"lse ws69\">produce ef<span class=\"_ _5f\"></span>fetti </span>rilevanti. Queste imprese sono valutate con i criteri applicati per le par<span class=\"_ _3\"></span>tecipazioni in altre imprese.<span class=\"ws0\"> </span>\u00c8 <span class=\"_ _40\"></span><span class=\"ws47\">quest\u2019ultima una categoria residuale in cui rientrano le societ\u00e0 per le quali il Gr<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ppo detiene </span>quote minoritarie e sulle quali non es<span class=\"lse ws2a\">ercita alcun<span class=\"_ _3\"></span>a infl<span class=\"_ _5f\"></span>uenza; per ta<span class=\"_ _3\"></span>li pa<span class=\"_ _3\"></span>rtecip<span class=\"_ _3\"></span>azion<span class=\"_ _3\"></span>i, d<span class=\"_ _5f\"></span>i valore non </span>materiale, la valutazione \u00e8 fatta al cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di acquisto o d<span class=\"_ _5f\"></span>i sottosc<span class=\"_ _1\"></span>rizione ritenuto <span class=\"_ _3\"></span>rappresentativo del relativo fair value<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws86 gse9\">Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a su parteci<span class=\"_ _5f\"></span>pazioni in al<span class=\"_ _3\"></span>tre impr<span class=\"_ _5f\"></span>ese<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gsea\">Il bilancio co<span class=\"lse wsd6\">nsolid<span class=\"_ _5f\"></span>ato deve <span class=\"_ _5f\"></span>essere reda<span class=\"_ _3\"></span>tto in co<span class=\"_ _5f\"></span>nformi<span class=\"_ _3\"></span>t\u00e0 all<span class=\"_ _3\"></span>\u2019IFRS<span class=\"_ _5f\"></span> 12, \u201cinforma<span class=\"_ _3\"></span>tiva s<span class=\"_ _5f\"></span>u partecip<span class=\"_ _5f\"></span>azione </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gseb\">in altre imprese\u201d che include tutte le disposizioni in mat<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ria di informativa in precedenza incluse </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gsec\">nello IAS 27 relativo al Bilancio consolidato, nonch\u00e9 tutte le disposizioni di informativa dello IAS 31 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gsed\">e dello IAS 28 relativa alle partecipazioni di una societ\u00e0 in societ\u00e0 controllate, congiuntamente </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gsee\">controllate, collegate e in veicoli strutturati e p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>evede inoltre nuove casistiche di i<span class=\"_ _5f\"></span>nf<span class=\"_ _1\"></span>ormativa. La </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gsef\">finalit\u00e0 del principio \u00e8 di <span class=\"_ _5f\"></span>richieder<span class=\"_ _1\"></span>e ad un\u2019enti<span class=\"_ _3\"></span>t\u00e0 di indicare le i<span class=\"_ _3\"></span>nformazioni che permettano agli<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gsf0\">utilizzatori del bilancio di valutare la natura e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i rischi derivanti dalle sue partecipazioni in altre<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gsf1\">entit\u00e0 e gli effetti di tali <span class=\"_ _5f\"></span>part<span class=\"_ _1\"></span>ecipazioni sulla Situazione patrimonial<span class=\"ws0\">e-<span class=\"ws4a\">finanziaria<span class=\"_ _3\"></span>, sul risu<span class=\"_ _1\"></span>ltato </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsf2\">economico e sui flussi finanziari.<span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-683": {
   "value": "Area di con<span class=\"_ _5f\"></span>solidamento<span class=\"ls0 ws0\"> </span>L\u2019area di consolidamento \u00e8 specificatamente dettagliata e cor<span class=\"_ _1\"></span>redata delle ulteriori informazioni come ric<span class=\"_ _5f\"></span>hieste da<span class=\"_ _5f\"></span>lla normati<span class=\"_ _3\"></span>va, i<span class=\"_ _5f\"></span>n particola<span class=\"_ _5f\"></span>re IFRS 10<span class=\"_ _3\"></span> e 12<span class=\"ls0 ws0\"> <span class=\"ws44\">e gli art.</span> <span class=\"ls18 wsc6\">38<span class=\"_ _1\"></span> e 39 del<span class=\"_ _1\"></span> D.Lgs 1<span class=\"_ _1\"></span>27/<span class=\"_ _1\"></span>91</span><span class=\"ws44\">, nella </span></span>prese<span class=\"_ _3\"></span>nte n<span class=\"_ _3\"></span>ota<span class=\"_ _5f\"></span> illustra<span class=\"_ _5f\"></span>tiva.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">Vengono di seguito riportati gli elenchi delle societ\u00e0 consolidate con il<span class=\"_ _3\"></span> </span></span>metodo integrale, in quanto controllate direttamente o indirettamente, di quelle valutate con il metodo del patrimonio netto e di quelle valutate al costo.<span class=\"_ _1ec\"> </span>Elenco dell<span class=\"_ _5f\"></span>e societ\u00e0 consoli<span class=\"_ _5f\"></span>date integralme<span class=\"_ _5f\"></span>nte <span class=\"ls0 ws0\"> </span>Denominazione <span class=\"_ _a7\"> </span>Sede legale        <span class=\"ls25 ws100\">quota % pos<span class=\"_ _3\"></span>sedu<span class=\"_ _5f\"></span>ta dal Gruppo<span class=\"ls0 ws0\"> </span></span>Capita<span class=\"_ _5f\"></span>le<span class=\"_ _1ec\"> </span>Sociale<span class=\"_ _1ec\"> </span>Risultato * <span class=\"_ _bb\"> </span>V<span class=\"_ _1ec\"> </span>Diretta <span class=\"_ _d0\"> </span>Indiretta <span class=\"_ _55\"> </span>Controllante<span class=\"_ _1ec\"> </span>AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span>Cavaill<span class=\"_ _1\"></span>on <span class=\"ls33 ws18b\">(Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls4b ws18a\">56, Av<span class=\"_ _5f\"></span>enue JP Bo<span class=\"_ _3\"></span>ite<span class=\"_ _3\"></span>let<span class=\"fc1 ls0 ws0\"> </span></span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>3.360.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(51.013)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Bell<span class=\"_ _1\"></span>a Fru<span class=\"_ _1\"></span>tta S.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Aten<span class=\"_ _5f\"></span>e (Grecia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">4 Tavrou S<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>r., Ag. Ioannis R<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ntis<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.756.800 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>825.176 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span> \u20ac<span class=\"_ _3\"></span> </span>Comerc<span class=\"_ _3\"></span>ializador<span class=\"_ _3\"></span>a de<span class=\"_ _1ec\"> </span>Fru<span class=\"_ _1\"></span>tas S.A.C.<span class=\"_ _1\"></span>V.<span class=\"ls0 ws0\"> </span>Tinguindi<span class=\"_ _5f\"></span>n (Messico) <span class=\"ls0 ws0\">- <span class=\"_ _3\"></span><span class=\"ls31 ws10f\">Carretera Zamora<span class=\"ls0 ws0\">-<span class=\"ls53\">Los Reyes k<span class=\"_ _1\"></span>m.<span class=\"_ _1ec\"> </span></span></span></span></span>37,5 <span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">3.299.376 </span> <span class=\"_ _71\"> </span><span class=\"ls31 wsed\">11.583.<span class=\"_ _1\"></span>172 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span>Cosiarma<span class=\"_ _5f\"></span>  S.p.A.<span class=\"ls0 ws0\"> </span>Genov<span class=\"_ _3\"></span>a (Italia<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">via Opera<span class=\"_ _3\"></span>i 20<span class=\"fc1 ls0 ws0\"> </span></span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>2.600.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>33.236.<span class=\"_ _1\"></span>263 <span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Eurofru<span class=\"_ _5f\"></span>tas S.A.*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Alver<span class=\"_ _3\"></span>ca  <span class=\"_ _5f\"></span><span class=\"ls33 ws18b\">(<span class=\"_ _1\"></span>Port<span class=\"_ _1\"></span>ogall<span class=\"_ _1\"></span>o) <span class=\"ls0 ws0\">- <span class=\"ls12 wsf4\">Estrada pr<span class=\"_ _3\"></span>incipa<span class=\"_ _5f\"></span>l Casal das Are<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>as<span class=\"_ _1ec\"> </span></span></span></span>205<span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>1.100.753 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>(1.302.272)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Fresc<span class=\"_ _5f\"></span>o Ships<span class=\"_ _5f\"></span>' A&amp;F S<span class=\"_ _5f\"></span>.r.l.<span class=\"ls0\"> </span>Vado Ligur<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls53 ws18c\">Via Trieste, 2<span class=\"_ _1\"></span>5</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>271.977 <span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Fru<span class=\"_ _1\"></span>ttica<span class=\"_ _1\"></span> S.A.S<span class=\"_ _1\"></span>.***<span class=\"ls0 ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls13 ws18e\">89,<span class=\"_ _1\"></span> Che<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span> du<span class=\"_ _1\"></span> Vie<span class=\"_ _1\"></span>ux <span class=\"ls35 wsfc\">Taill<span class=\"_ _1\"></span>ades</span></span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">100.000 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">942.038 </span> <span class=\"_ _70\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Fru<span class=\"_ _1\"></span>ttit<span class=\"_ _1\"></span>al S.r.<span class=\"_ _1\"></span>l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>5.000.000 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span></span>4.129.<span class=\"_ _1\"></span>463 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span>Gala<span class=\"_ _5f\"></span>ndi S<span class=\"_ _3\"></span>.r.<span class=\"_ _3\"></span>l.<span class=\"ls0 ws0\"> </span>Firenz<span class=\"_ _5f\"></span>e (Italia) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">Via S. Allende 19 G1</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>500.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>92.857 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Thor <span class=\"ls4b ws164\">S.r<span class=\"_ _5f\"></span>.l.<span class=\"ls0 ws0\"> </span></span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>10.000 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span></span>31.590 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span> <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1ec\"> </span></span>Orsero Produzione S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>(21.848)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>GF So<span class=\"_ _5f\"></span>lventa S<span class=\"_ _5f\"></span>.L.<span class=\"ls0\"> </span>Barcel<span class=\"_ _3\"></span>ona (S<span class=\"_ _5f\"></span>pagna) <span class=\"ls0 ws0\">- <span class=\"ls53\">MERCABARNA, <span class=\"_ _1\"></span>Calle L<span class=\"_ _1\"></span>ongitu<span class=\"_ _1\"></span>dinal<span class=\"_ _1ec\"> </span></span></span>7, 83<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,96%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Her<span class=\"_ _5f\"></span>manos Fern\u00e1nd<span class=\"_ _5f\"></span>ez L\u00f3pez S.<span class=\"_ _3\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">50.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">7.685 </span> <span class=\"_ _53\"> </span> \u20ac<span class=\"_ _3\"></span> </span></span>GP Fru<span class=\"_ _1\"></span>tta S.r.<span class=\"_ _1\"></span>l.***<span class=\"ls0 ws0\"> </span>Canic<span class=\"_ _3\"></span>att\u00ec (It<span class=\"_ _5f\"></span>alia) <span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Via S. Sa<span class=\"_ _1\"></span>mmar<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>o 37</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ws18f\">Postifruits S<span class=\"_ _3\"></span>.A.S.<span class=\"ws0\"> <span class=\"_ _e7\"> </span><span class=\"ls31 wsed\">10.000 </span> <span class=\"_ _32\"> </span><span class=\"ls31 wsed\">(21.<span class=\"_ _1\"></span>820)</span> <span class=\"_ _cf\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span>L\u00f3pez<span class=\"_ _1\"></span> S.A.<span class=\"ls0 ws0\"> </span>Co<span class=\"_ _1\"></span>x (Ali<span class=\"_ _1\"></span>cante<span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls12 wsf8\">Spagn<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls14 wsf1\">Aveni<span class=\"_ _3\"></span>da de la <span class=\"ls4b ws18a\">Ind<span class=\"_ _5f\"></span>ustria, s/<span class=\"_ _5f\"></span>n P.I.<span class=\"_ _1ec\"> </span></span></span></span></span></span>San Fernando<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>258.911 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>4.445.469 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Hermanos F<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rn\u00e1nd<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>z<span class=\"_ _1ec\"> </span>Chile S<span class=\"_ _1\"></span>.p.A.<span class=\"ls0 ws0\"> </span>Santiago d<span class=\"_ _5f\"></span>el Cile, co<span class=\"_ _3\"></span>muna Pro<span class=\"_ _5f\"></span>videncia <span class=\"ls0 ws0\">- <span class=\"ls4b\">An<span class=\"_ _3\"></span>dr\u00e9s<span class=\"_ _5f\"></span> de<span class=\"_ _1ec\"> </span></span></span>Fue<span class=\"_ _1\"></span>nzali<span class=\"_ _1\"></span>da 22<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">10.<span class=\"_ _1\"></span>000.000 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">14.798.874 </span> <span class=\"_ _d0\"> </span><span class=\"ls56 ws18c\">pe<span class=\"_ _1ec\"> </span></span></span></span>Isa Plat<span class=\"_ _3\"></span>anos <span class=\"ls53 ws191\">S.A.<span class=\"ls0 ws0\"> </span></span>Ctra. G<span class=\"_ _1\"></span>eneral de<span class=\"_ _1\"></span>l Norte <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">La Vera 23, 38300 </span>-<span class=\"_ _3\"></span><span class=\"ls12 ws1b\">La Or<span class=\"_ _3\"></span>otav<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>(Santa Cr<span class=\"_ _5f\"></span>uz de Tenerif<span class=\"_ _3\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls14 ws1c\">Hermanos <span class=\"_ _5f\"></span>Fern\u00e1ndez L<span class=\"_ _5f\"></span>\u00f3pez S.A.<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"ls31 wsed\">641.<span class=\"_ _1\"></span>430 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">395.562 </span> <span class=\"_ _e8\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Kiw<span class=\"_ _5f\"></span>isol LD<span class=\"_ _3\"></span>A*<span class=\"_ _3\"></span>*<span class=\"ls0 ws0\"> </span>Folgos<span class=\"_ _5f\"></span>a (Portogallo<span class=\"_ _5f\"></span>) <span class=\"_ _1\"></span><span class=\"ls0 ws0\">- <span class=\"ls15 ws1a\">Rua de<span class=\"_ _1\"></span> Santo<span class=\"_ _1\"></span> Ovi<span class=\"_ _1\"></span>dio 2<span class=\"_ _1\"></span>1</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">99,75%</span> <span class=\"_ _6d\"> </span><span class=\"ls12 ws1b\">Eur<span class=\"_ _5f\"></span>ofrutas S.<span class=\"_ _5f\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _e9\"> </span><span class=\"ls31 wsed\">523.738 </span> <span class=\"_ _e8\"> </span><span class=\"ls31 wsed\">(54.603)</span> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Orsero Costa Rica S<span class=\"_ _3\"></span>.r.l.<span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>Saba<span class=\"_ _5f\"></span>na Ed<span class=\"_ _5f\"></span>ificio<span class=\"_ _3\"></span> tor<span class=\"_ _5f\"></span>re 1<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls53 ws18c\">Cosi<span class=\"_ _1\"></span>arma S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">215.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">281.853.601 </span> <span class=\"_ _ea\"> </span><span class=\"ls14 ws10e\">c<span class=\"_ _3\"></span>o<span class=\"_ _1ec\"> </span></span>Orsero Servizi S.r.l.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws190\">Vi<span class=\"_ _1\"></span>a Vez<span class=\"_ _1\"></span>za D<span class=\"_ _1\"></span>'O<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>o 7</span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>100.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>(59.470)<span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Postifruits S<span class=\"_ _3\"></span>.A.S.***<span class=\"ws0\"> </span>Ca<span class=\"_ _1\"></span>vaill<span class=\"_ _1\"></span>on (Fr<span class=\"_ _1\"></span>ancia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls35 wsf7\">89, Chemin du Vieu<span class=\"_ _1\"></span>x Taillades</span><span class=\"fc1\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls4b ws18a\">AZ Fra<span class=\"_ _5f\"></span>nce S.A.S<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _e6\"> </span><span class=\"ls31 wsed\">7.775 </span> <span class=\"_ _53\"> </span><span class=\"ls31 wsed\">1.071.930 </span> <span class=\"_ _d3\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span></span>Produc<span class=\"_ _3\"></span>tores<span class=\"_ _5f\"></span> Aguacat<span class=\"_ _3\"></span>e<span class=\"_ _1ec\"> </span>Jali<span class=\"_ _1\"></span>sco S.A.C<span class=\"_ _1\"></span>.V.<span class=\"ls0 ws0\"> </span>Ciudad<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Guzma<span class=\"_ _3\"></span>n (Mess<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>co) <span class=\"ls0 ws0\">-<span class=\"_ _3\"></span> <span class=\"ls15 ws1c\">Cons<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>uci<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>501 C<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span>C.P. 49000<span class=\"fc1 ls0 ws0\"> </span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">70,00%</span> <span class=\"_ _6d\"> </span><span class=\"ls14 ws1c\">Co<span class=\"_ _5f\"></span>me<span class=\"_ _1\"></span>rcia<span class=\"_ _3\"></span>lizadora <span class=\"_ _5f\"></span>de Frutas S<span class=\"_ _3\"></span>.A.C.V.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"ls31 wsed\">12.646.666 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">13.525.<span class=\"_ _1\"></span>987 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span></span>R.O.S<span class=\"_ _5f\"></span>.T. Fru<span class=\"_ _3\"></span>it S<span class=\"_ _5f\"></span>.A.<span class=\"ls0\"> </span>Buen<span class=\"_ _5f\"></span>os Aires (<span class=\"_ _3\"></span>Arg<span class=\"_ _3\"></span>entin<span class=\"_ _5f\"></span>a) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Corrientes 330 </span>- <span class=\"ls31 ws10f\">6\u00b0 612<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>80,00%<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span></span>20,00%<span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"ls15 ws1c\">G<span class=\"_ _1\"></span>F P<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l.</span> <span class=\"_ _eb\"> </span></span>24.096.320 <span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span></span>1.868.<span class=\"_ _1\"></span>400 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _1\"></span><span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span></span>Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Mil<span class=\"_ _1\"></span>ano (<span class=\"_ _1\"></span>Italia<span class=\"_ _1\"></span>) <span class=\"ls0 ws0\">- <span class=\"ls55 ws192\">Vi<span class=\"_ _1\"></span>a <span class=\"ws190\">Ve<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>a D'<span class=\"_ _1\"></span>Ogli<span class=\"_ _1\"></span>o 7</span></span><span class=\"fc1\"> </span></span>100,00%<span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>  <span class=\"_ _c2\"> </span>  <span class=\"_ _e4\"> </span></span>200.000 <span class=\"ls0 ws0\"> <span class=\"_ _e8\"> </span></span>2.548.470 <span class=\"ls0 ws0\"> <span class=\"_ _71\"> </span> \u20ac<span class=\"_ _1ec\"> </span></span>Simbacol S.A.<span class=\"_ _1\"></span>S.<span class=\"ls0 ws0\"> </span>Medellin<span class=\"_ _1\"></span> (Colomb<span class=\"_ _1\"></span>ia) <span class=\"ls0 ws0\">- <span class=\"ls31 ws10f\">Carr. 25 1 A SUR<span class=\"_ _3\"></span> 155 OF 1840<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">50.172.500 </span> <span class=\"_ _d0\"> </span><span class=\"ls31 wsed\">40.000.<span class=\"_ _1\"></span>000 </span> <span class=\"_ _2d\"> </span> <span class=\"ls54 ws18d\">p<span class=\"_ _1ec\"> </span></span>Simb<span class=\"_ _5f\"></span>arica S<span class=\"_ _5f\"></span>.r.l.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>San Jose<span class=\"_ _5f\"></span> de Costa R<span class=\"_ _3\"></span>ica <span class=\"ls0 ws0\">- <span class=\"ls12 ws1b\">Of<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>cie<span class=\"_ _5f\"></span>ntro Ejecu<span class=\"_ _3\"></span>tico L<span class=\"_ _5f\"></span>a<span class=\"_ _1ec\"> </span></span></span>Sab<span class=\"_ _1\"></span>ana <span class=\"ls32 ws10e\">Edif<span class=\"_ _5f\"></span>icio to<span class=\"_ _3\"></span>rre<span class=\"_ _5f\"></span> 1<span class=\"fc1 ls0 ws0\"> </span></span>  <span class=\"_ _9e\"> </span><span class=\"ls31 wsed\">100,00%</span> <span class=\"_ _e5\"> </span><span class=\"ls54 ws18\">Sim<span class=\"_ _1\"></span>ba S.p.A<span class=\"_ _1\"></span>.</span> <span class=\"_ _4\"> </span><span class=\"ls31 wsed\">100.001.000 </span> <span class=\"_ _ea\"> </span><span class=\"ls31 wsed\">(4.975.460)</span> <span class=\"_ _dc\"> </span><span class=\"ls14 ws10e\">co<span class=\"_ _1ec\"> </span></span>* Indi<span class=\"_ _1\"></span>cati i risultati delle<span class=\"_ _1\"></span> societ\u00e0 in confor<span class=\"_ _1\"></span>mit\u00e0 ai principi cont<span class=\"_ _1\"></span>abili inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span>** Soc<span class=\"_ _3\"></span>iet\u00e0 fac<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nti p<span class=\"_ _3\"></span>arte de<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _5f\"></span>nsolidato di Eur<span class=\"_ _5f\"></span>ofrutas; indic<span class=\"_ _5f\"></span>ati i dati d<span class=\"_ _5f\"></span>ei singoli b<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>lanc<span class=\"_ _3\"></span>i in conf<span class=\"_ _5f\"></span>ormit\u00e0 ai <span class=\"_ _3\"></span>principi c<span class=\"_ _5f\"></span>ontabili inter<span class=\"_ _5f\"></span>nazionali<span class=\"ls0 ws0\"> </span>*** Soc<span class=\"_ _5f\"></span>iet\u00e0 face<span class=\"_ _5f\"></span>nti parte d<span class=\"_ _5f\"></span>el consol<span class=\"_ _3\"></span>idato <span class=\"_ _5f\"></span>di Fruttic<span class=\"_ _5f\"></span>a; indicat<span class=\"_ _5f\"></span>i i dati d<span class=\"_ _5f\"></span>ei singoli<span class=\"_ _5f\"></span> bilanci in<span class=\"_ _5f\"></span> conform<span class=\"_ _3\"></span>it\u00e0 ai<span class=\"_ _3\"></span> princ<span class=\"_ _5f\"></span>ipi contab<span class=\"_ _5f\"></span>il<span class=\"ls35 wsf7\">i inte<span class=\"_ _1\"></span>rnazionali<span class=\"ls0 ws0\"> </span></span>Variazi<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\">i <span class=\"ls28 ws9\">del<span class=\"_ _1\"></span>l\u2019a<span class=\"lsa wsd\">rea di consolidamento</span></span> <span class=\"lsa ws11\">int<span class=\"_ _5f\"></span>ervenute nel cor<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>o dell<span class=\"_ _3\"></span>\u2019eserciz<span class=\"_ _5f\"></span>io e<span class=\"ls0 ws0\"> </span></span></span>successi<span class=\"_ _3\"></span>vamente<span class=\"ls0 ws0\"> </span>S<span class=\"ls10 wse2\">i segnala c<span class=\"_ _1\"></span>he </span><span class=\"ws75\">a partire dal 1\u00b0 ottobre <span class=\"lse ws14\">202</span></span>1<span class=\"lsf ws5d\">, quindi con un<span class=\"_ _1\"></span> impatt<span class=\"_ _1\"></span>o del <span class=\"ls19 wsbd\">solo quarto trimestr<span class=\"_ _1\"></span>e sul </span></span>risulta<span class=\"_ _5f\"></span>to 2021,<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">\u00e8 stata consolidata con il metodo del patrimonio netto la societ\u00e0 Agricola Azzurra </span></span>S.r.l. e, su s<span class=\"_ _5f\"></span>cala minore e se<span class=\"_ _5f\"></span>mpre con il metodo<span class=\"_ _3\"></span> del pat<span class=\"_ _3\"></span>rimonio net<span class=\"_ _3\"></span>to, a <span class=\"lse ws59\">pa<span class=\"_ _5f\"></span>rtire dal <span class=\"_ _5f\"></span>1\u00b0 gennaio 2<span class=\"_ _5f\"></span>022 </span>la societ\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">colleg<span class=\"_ _1\"></span>ata Tirrenofruit S.r.l., ment<span class=\"_ _3\"></span>re risultano invece ininfluenti, in ambito consolidato, la </span></span>fusi<span class=\"_ _1\"></span>one a partir<span class=\"_ _1\"></span>e dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>022 di Mon<span class=\"_ _1\"></span>cada Frutt<span class=\"_ _1\"></span>a S.r.l.<span class=\"_ _1\"></span> in Fruttit<span class=\"_ _1\"></span>al S.r.l<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">e la fusione dal 1\u00b0 luglio<span class=\"_ _5f\"></span> </span></span>2022 di<span class=\"_ _5f\"></span> Fruttita<span class=\"_ _5f\"></span>l Firenze<span class=\"_ _5f\"></span> S.r.l. i<span class=\"_ _5f\"></span>n Fruttital<span class=\"_ _5f\"></span> S.r.l.,<span class=\"_ _3\"></span> nel q<span class=\"_ _5f\"></span>uadro de<span class=\"_ _3\"></span>lla <span class=\"ls0 ws7e\">razionalizzazione e<span class=\"_ _5f\"></span> se<span class=\"_ _1\"></span>mplificazione della </span>strutt<span class=\"_ _3\"></span>ura ope<span class=\"_ _5f\"></span>rativa del<span class=\"_ _5f\"></span> Gruppo s<span class=\"_ _5f\"></span>ul territori<span class=\"_ _3\"></span>o ita<span class=\"_ _5f\"></span>liano<span class=\"ls0 ws0\">.  </span>A seguito delle operazioni di cui sopra la mappa societaria (nella versione si<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tetica, ma pi\u00f9 rappresentativa) si presenta pi\u00f9 snella e diretta come nella ra<span class=\"ls19 ws22\">ppresentazione di cui sotto:</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "<div class=\"t m2 h9 ff3 fs6 fc1 sc0 ls4 ws0 gsf4\">Aggre<span class=\"_ _3\"></span>gazioni<span class=\"_ _5f\"></span> aziendal<span class=\"_ _5f\"></span>i<span class=\"ls0\"> </span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls11 ws23 gsf5\">Le <span class=\"_ _37\"></span><span class=\"ls10 ws187\">operazion<span class=\"_ _1\"></span>i di aggregaz<span class=\"_ _1\"></span>ione aziendale<span class=\"_ _1\"></span> (<span class=\"ff8 ls19 ws97\">business combination<span class=\"ff1\">) sono contabilizzate in accordo </span></span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws7e gsf6\">con l\u2019IFRS 3 secondo il cosiddetto \u201cac<span class=\"_ _1\"></span>quisition method\u201d che si traduce nella rilevazione nel bilancio </div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gsf7\">consolidato delle attivit\u00e0 e delle passivit\u00e0 dell\u2019aggregata com<span class=\"ls19 wsb1\">e se <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ossero state acquisite </span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws127 gsf8\">singolarmente. Il corrispettivo trasferito in un\u2019aggregazione aziendale \u00e8 valut<span class=\"_ _1\"></span>ato a<span class=\"_ _3\"></span>l <span class=\"ff8 lse ws70\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 lsf wsa2 gsf9\">dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o come la so<span class=\"_ _1\"></span>mma dei <span class=\"ff8 lse ws7a\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws3a\">alla data di acquisizione, delle attiv<span class=\"_ _1\"></span>it\u00e0 trasferite </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws58 gsfa\">dall\u2019acquirente ai precedenti so<span class=\"_ _3\"></span>ci dell\u2019acquisita, delle pa<span class=\"_ _3\"></span>ssivit\u00e0 sostenute dall\u2019acquirente per <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ali </div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls11 ws132 gsfb\">soggetti e d<span class=\"_ _3\"></span>elle in<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eressen<span class=\"_ _5f\"></span>ze emesse dall\u2019acq<span class=\"_ _3\"></span>uirente.<span class=\"_ _3\"></span><span class=\"ls0 ws0\">  <span class=\"ls19 ws154\">Rispetto a quanto appena descritt<span class=\"_ _1\"></span>o si </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls23 wse1 gsfc\">seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>he l<span class=\"_ _1\"></span>e <span class=\"ls0 ws6c\">altre classi di attivit\u00e0 e<span class=\"_ _3\"></span> passivit\u00e0 (quali ad esemp<span class=\"_ _3\"></span>io le <span class=\"ls23 wsfd\">impos<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>ve <span class=\"ws27\">e </span></span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws7d gsfd\">passive, le attivit\u00e0 e le passivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o strument<span class=\"_ _1\"></span>i di capitale </div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws24 gsfe\">relativi a pagamenti basati su azioni d<span class=\"_ _3\"></span>ell\u2019impresa acquisita e le attivit\u00e0<span class=\"ws0\"> <span class=\"_ _37\"></span>e <span class=\"_ _37\"></span></span>passivit\u00e0 destinate alla </div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 lsf ws1f gsff\">vendi<span class=\"_ _1\"></span>ta<span class=\"ls0 ws0\">) <span class=\"_ _5f\"></span><span class=\"ls19 ws85\">sono invece imputati secondo il lor<span class=\"_ _1\"></span>o pri<span class=\"ls0 ws84\">ncipio di riferimento.<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">I costi correlati all\u2019acquisizione </span></span></span></span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs100\">sono contabilizz<span class=\"_ _1\"></span>ati come spese nei periodi in cu<span class=\"_ _1\"></span>i tali costi sono sosten<span class=\"_ _1\"></span>uti.<span class=\"ls0 ws0\"> <span class=\"ls25 ws2f\">Nel ca<span class=\"_ _3\"></span>so d<span class=\"_ _3\"></span>i aggre<span class=\"_ _5f\"></span>gazioni<span class=\"_ _3\"></span> </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls11 ws17b gs101\">aziendali<span class=\"_ _3\"></span> avvenute pe<span class=\"_ _5f\"></span>r fasi, la pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>tecipazio<span class=\"_ _5f\"></span>ne precedentemen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e deten<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ta da<span class=\"_ _5f\"></span>l Gruppo </div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs102\">nell\u2019impresa <span class=\"ls10 ws4d\">acquisita \u00e8<span class=\"_ _1\"></span> rivalutata al<span class=\"_ _1\"></span> <span class=\"ff8 lse ws59\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e <span class=\"ff1 ls0 ws1e\">alla data di acquisizione del controllo e l\u2019eventuale </span></span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs103\">utile o perdita che ne consegue \u00e8 rilevata nel conto economico<span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">L\u2019avv<span class=\"_ _1\"></span>iamento \u00e8 ri<span class=\"_ _1\"></span>levato alla data </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs104\">di acquisizione del controllo di un\u2019entit\u00e0 ed \u00e8 valutato per differ<span class=\"ls10 ws20\">enza fra:</span><span class=\"ws0\"> </span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs105\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws59\">il corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vo trasfe<span class=\"_ _5f\"></span>rito, <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs106\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il valore netto degli importi, alla data di acquisizione, delle attivit\u00e0 identificabili acquisite </span></div><div class=\"t m2 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs107\">e delle passivit\u00e0 assunte identificabili valutate al <span class=\"ff8 lse ws59\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws59\"><span class=\"ff1 ls0 ws0\"><span class=\"_ _5f\"></span><span class=\"ff2\"> <span class=\"_ _0\"> </span><span class=\"ff1\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs109\">Se il <span class=\"ff8 lse wscf\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws6c\">delle attivit\u00e0 nette identificabili acquisit<span class=\"_ _3\"></span>e \u00e8 superiore al corrispe<span class=\"_ _3\"></span>ttivo trasferito la </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gs10a\">differe<span class=\"_ _5f\"></span>nza che eme<span class=\"_ _5f\"></span>rge, do<span class=\"_ _5f\"></span>po avere ve<span class=\"_ _5f\"></span>rificato se i<span class=\"_ _3\"></span>l <span class=\"ff8 ls10 ws7c\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">delle attivit\u00e0 e passivit\u00e0 acquisite \u00e8 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsc6 gs10b\">corret<span class=\"_ _5f\"></span>to, viene ri<span class=\"_ _5f\"></span>levata ne<span class=\"_ _3\"></span>l con<span class=\"_ _3\"></span>to eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span> alla dat<span class=\"_ _5f\"></span>a di acquis<span class=\"_ _5f\"></span>i<span class=\"ls19 ws2b\">zione<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span>come p<span class=\"_ _5f\"></span>rovento d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>te </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws196 gs10c\">dalla tran<span class=\"_ _1\"></span>sazione c<span class=\"_ _1\"></span>onclusa<span class=\"ls0 ws0\">. <span class=\"_ _3b\"> </span><span class=\"ws4a\">Se al termine dell\u2019esercizio in cui h<span class=\"_ _1\"></span>a luogo l\u2019aggregazione, la</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs10d\">contabilizzazione iniziale di una aggregazione aziendale \u00e8 incompleta essa \u00e8 rile<span class=\"_ _1\"></span>vata utilizzando </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws197 gs10e\">valori<span class=\"_ _3\"></span> provvi<span class=\"_ _5f\"></span>sori. Le<span class=\"_ _5f\"></span> rettific<span class=\"_ _5f\"></span>he deg<span class=\"ls0 ws5c\">li importi p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ovvisori rilevati alla d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>a di acq<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>isizione sono </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsa8 gs10f\">contabi<span class=\"_ _5f\"></span>lizzate con<span class=\"_ _5f\"></span> effetto <span class=\"_ _5f\"></span>retroatti<span class=\"_ _5f\"></span>vo cos\u00ec da ri<span class=\"_ _5f\"></span>flettere<span class=\"_ _5f\"></span> le nuove in<span class=\"_ _5f\"></span>formazioni<span class=\"_ _5f\"></span> apprese s<span class=\"_ _5f\"></span>u fatti e<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs110\">circostanze in essere alla data di acquisizione che<span class=\"_ _1\"></span>, se note, avrebbero influenzato la valutazi<span class=\"ls23 ws27\">one </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs111\">degli importi rilevati in tale data. Il periodo di valutazione ha una durata di 12 mesi a decorrere </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs112\">dalla data di acquisizione. <span class=\"ls19 wsbd\">Eventuali corrispettiv<span class=\"_ _1\"></span>i sottoposti a condizione previsti dal contr<span class=\"_ _1\"></span>atto di </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws187 gs113\">aggreg<span class=\"_ _1\"></span>azione azien<span class=\"_ _1\"></span>dale sono valutat<span class=\"_ _1\"></span>i al fair value<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">alla data di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisizione ed in<span class=\"_ _3\"></span>clusi nel valore </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs114\">dei corrispettivi trasferiti nell\u2019aggregazione aziendale ai fini della determinazione del<span class=\"ls10 ws16\">l\u2019avv<span class=\"_ _1\"></span>iamento<span class=\"ls11 ws23\">. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs115\">Eventuali variazioni successive di tale fair value, che sono qualificabili come rettifiche sorte nel </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs116\">per<span class=\"ls19 wsc8\">iodo di misurazione, sono incluse nell\u2019avviamento in modo retrospettivo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span>Dopo la rilevazione </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs117\">iniziale, l\u2019avviamento \u00e8 misurato al costo al netto di riduzioni di valore cumulate.<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">Di seguito \u00e8 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs118\">presentato il percorso metodologico utilizzat<span class=\"_ _1\"></span>o pe<span class=\"_ _3\"></span>r il primo conso<span class=\"ls0 ws44\">lidamento integrale delle<span class=\"_ _5f\"></span> soc<span class=\"_ _1\"></span>iet\u00e0 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8c gs119\">acquisite cos\u00ec come richiesto dai principi contabili <span class=\"_ _5f\"></span>di rif<span class=\"_ _1\"></span>erimento.<span class=\"ws0\"> <span class=\"_ _69\"> </span><span class=\"ls19 ws176\">Le acquisizioni sono state </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsc6 gs11a\">contabi<span class=\"_ _5f\"></span>lizzate in co<span class=\"_ _5f\"></span>nformit\u00e0<span class=\"_ _5f\"></span> con l\u2019IFRS<span class=\"_ _3\"></span> 3 sulle a<span class=\"_ _3\"></span>ggregaz<span class=\"_ _3\"></span>ioni<span class=\"_ _5f\"></span> di imprese<span class=\"_ _3\"></span> che preved<span class=\"_ _3\"></span>e il co<span class=\"_ _5f\"></span>nformarsi<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs11b\">alle fasi previste nell\u2019applicazione dell\u2019<span class=\"ff8 ls19 ws22\">acquisition method</span><span class=\"ws0\">: </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs11c\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">determinazione della data di acquisizione del controllo,</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs11d\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws22\">determinazione del corrispett<span class=\"_ _1\"></span>ivo complessivo dell\u2019acquisizione,</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs11e\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">rilevazione e misurazione delle attivit\u00e0 identificabili acquisite</span> e <span class=\"ws16\">delle passivit\u00e0</span> <span class=\"ls19 ws2b\">assunte<span class=\"ls11 ws23\">, </span></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs11f\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>rileva<span class=\"wsaf\">zione e misurazione d<span class=\"_ _3\"></span>ell\u2019avviamento o dell\u2019<span class=\"ls11 ws23\">eventuale<span class=\"_ _5f\"></span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">u<span class=\"_ _1\"></span>tile de<span class=\"_ _1\"></span>rivante<span class=\"_ _1\"></span> da un<span class=\"ls2a ws3e\">a </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs120\">acquisizione a prezzi favorevoli,<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs121\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">definizione delle <span class=\"ff8 ls23 ws2e\">Cas<span class=\"_ _1\"></span>h Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span></span></span> <span class=\"ls19 ws2b\">Units </span><span class=\"ws16\">ed allocazione del<span class=\"ls10\">l\u2019avvi<span class=\"_ _1\"></span>amento</span></span>, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs122\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws153\">definizione del periodo di valutazione, determinazione degli elementi incl<span class=\"ls19 ws2b\">usi </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs123\">nell\u2019operazione di aggregazione, ivi inclusi i costi correl<span class=\"_ _3\"></span>ati all\u2019acquisizione<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls3 ws4 gs124\">Variazi<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\">i <span class=\"ls28 ws9\">del<span class=\"_ _1\"></span>l\u2019a<span class=\"lsa wsd\">rea di consolidamento</span></span> <span class=\"lsa ws11\">int<span class=\"_ _5f\"></span>ervenute nel cor<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>o dell<span class=\"_ _3\"></span>\u2019eserciz<span class=\"_ _5f\"></span>io e<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11c gs125\">successi<span class=\"_ _3\"></span>vamente<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs126\">S<span class=\"ls10 wse2\">i segnala c<span class=\"_ _1\"></span>he </span><span class=\"ws75\">a partire dal 1\u00b0 ottobre <span class=\"lse ws14\">202</span></span>1<span class=\"lsf ws5d\">, quindi con un<span class=\"_ _1\"></span> impatt<span class=\"_ _1\"></span>o del <span class=\"ls19 wsbd\">solo quarto trimestr<span class=\"_ _1\"></span>e sul </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs127\">risulta<span class=\"_ _5f\"></span>to 2021,<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">\u00e8 stata consolidata con il metodo del patrimonio netto la societ\u00e0 Agricola Azzurra </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws13 gs128\">S.r.l. e, su s<span class=\"_ _5f\"></span>cala minore e se<span class=\"_ _5f\"></span>mpre con il metodo<span class=\"_ _3\"></span> del pat<span class=\"_ _3\"></span>rimonio net<span class=\"_ _3\"></span>to, a <span class=\"lse ws59\">pa<span class=\"_ _5f\"></span>rtire dal <span class=\"_ _5f\"></span>1\u00b0 gennaio 2<span class=\"_ _5f\"></span>022 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs129\">la societ\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">colleg<span class=\"_ _1\"></span>ata Tirrenofruit S.r.l., ment<span class=\"_ _3\"></span>re risultano invece ininfluenti, in ambito consolidato, la </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wscd gs12a\">fusi<span class=\"_ _1\"></span>one a partir<span class=\"_ _1\"></span>e dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>022 di Mon<span class=\"_ _1\"></span>cada Frutt<span class=\"_ _1\"></span>a S.r.l.<span class=\"_ _1\"></span> in Fruttit<span class=\"_ _1\"></span>al S.r.l<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">e la fusione dal 1\u00b0 luglio<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws29 gs12b\">2022 di<span class=\"_ _5f\"></span> Fruttita<span class=\"_ _5f\"></span>l Firenze<span class=\"_ _5f\"></span> S.r.l. i<span class=\"_ _5f\"></span>n Fruttital<span class=\"_ _5f\"></span> S.r.l.,<span class=\"_ _3\"></span> nel q<span class=\"_ _5f\"></span>uadro de<span class=\"_ _3\"></span>lla <span class=\"ls0 ws7e\">razionalizzazione e<span class=\"_ _5f\"></span> se<span class=\"_ _1\"></span>mplificazione della </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs12c\">strutt<span class=\"_ _3\"></span>ura ope<span class=\"_ _5f\"></span>rativa del<span class=\"_ _5f\"></span> Gruppo s<span class=\"_ _5f\"></span>ul territori<span class=\"_ _3\"></span>o ita<span class=\"_ _5f\"></span>liano<span class=\"ls0 ws0\">.  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs12d\">A seguito delle operazioni di cui sopra la mappa societaria (nella versione si<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tetica, ma pi\u00f9 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs12e\">rappresentativa) si presenta pi\u00f9 snella e diretta come nella ra<span class=\"ls19 ws22\">ppresentazione di cui sotto:</span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "Aggre<span class=\"_ _3\"></span>gazioni<span class=\"_ _5f\"></span> aziendal<span class=\"_ _5f\"></span>i<span class=\"ls0\"> </span>Le <span class=\"_ _37\"></span><span class=\"ls10 ws187\">operazion<span class=\"_ _1\"></span>i di aggregaz<span class=\"_ _1\"></span>ione aziendale<span class=\"_ _1\"></span> (<span class=\"ff8 ls19 ws97\">business combination<span class=\"ff1\">) sono contabilizzate in accordo </span></span></span>con l\u2019IFRS 3 secondo il cosiddetto \u201cac<span class=\"_ _1\"></span>quisition method\u201d che si traduce nella rilevazione nel bilancio consolidato delle attivit\u00e0 e delle passivit\u00e0 dell\u2019aggregata com<span class=\"ls19 wsb1\">e se <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ossero state acquisite </span>singolarmente. Il corrispettivo trasferito in un\u2019aggregazione aziendale \u00e8 valut<span class=\"_ _1\"></span>ato a<span class=\"_ _3\"></span>l <span class=\"ff8 lse ws70\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> </span></span>dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o come la so<span class=\"_ _1\"></span>mma dei <span class=\"ff8 lse ws7a\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws3a\">alla data di acquisizione, delle attiv<span class=\"_ _1\"></span>it\u00e0 trasferite </span></span>dall\u2019acquirente ai precedenti so<span class=\"_ _3\"></span>ci dell\u2019acquisita, delle pa<span class=\"_ _3\"></span>ssivit\u00e0 sostenute dall\u2019acquirente per <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ali soggetti e d<span class=\"_ _3\"></span>elle in<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eressen<span class=\"_ _5f\"></span>ze emesse dall\u2019acq<span class=\"_ _3\"></span>uirente.<span class=\"_ _3\"></span><span class=\"ls0 ws0\">  <span class=\"ls19 ws154\">Rispetto a quanto appena descritt<span class=\"_ _1\"></span>o si </span></span>seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>he l<span class=\"_ _1\"></span>e <span class=\"ls0 ws6c\">altre classi di attivit\u00e0 e<span class=\"_ _3\"></span> passivit\u00e0 (quali ad esemp<span class=\"_ _3\"></span>io le <span class=\"ls23 wsfd\">impos<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>rit<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>ve <span class=\"ws27\">e </span></span></span>passive, le attivit\u00e0 e le passivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o strument<span class=\"_ _1\"></span>i di capitale relativi a pagamenti basati su azioni d<span class=\"_ _3\"></span>ell\u2019impresa acquisita e le attivit\u00e0<span class=\"ws0\"> <span class=\"_ _37\"></span>e <span class=\"_ _37\"></span></span>passivit\u00e0 destinate alla vendi<span class=\"_ _1\"></span>ta<span class=\"ls0 ws0\">) <span class=\"_ _5f\"></span><span class=\"ls19 ws85\">sono invece imputati secondo il lor<span class=\"_ _1\"></span>o pri<span class=\"ls0 ws84\">ncipio di riferimento.<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">I costi correlati all\u2019acquisizione </span></span></span></span></span>sono contabilizz<span class=\"_ _1\"></span>ati come spese nei periodi in cu<span class=\"_ _1\"></span>i tali costi sono sosten<span class=\"_ _1\"></span>uti.<span class=\"ls0 ws0\"> <span class=\"ls25 ws2f\">Nel ca<span class=\"_ _3\"></span>so d<span class=\"_ _3\"></span>i aggre<span class=\"_ _5f\"></span>gazioni<span class=\"_ _3\"></span> </span></span>aziendali<span class=\"_ _3\"></span> avvenute pe<span class=\"_ _5f\"></span>r fasi, la pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>tecipazio<span class=\"_ _5f\"></span>ne precedentemen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e deten<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ta da<span class=\"_ _5f\"></span>l Gruppo nell\u2019impresa <span class=\"ls10 ws4d\">acquisita \u00e8<span class=\"_ _1\"></span> rivalutata al<span class=\"_ _1\"></span> <span class=\"ff8 lse ws59\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e <span class=\"ff1 ls0 ws1e\">alla data di acquisizione del controllo e l\u2019eventuale </span></span></span>utile o perdita che ne consegue \u00e8 rilevata nel conto economico<span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">L\u2019avv<span class=\"_ _1\"></span>iamento \u00e8 ri<span class=\"_ _1\"></span>levato alla data </span></span>di acquisizione del controllo di un\u2019entit\u00e0 ed \u00e8 valutato per differ<span class=\"ls10 ws20\">enza fra:</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws59\">il corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vo trasfe<span class=\"_ _5f\"></span>rito, <span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il valore netto degli importi, alla data di acquisizione, delle attivit\u00e0 identificabili acquisite </span>e delle passivit\u00e0 assunte identificabili valutate al <span class=\"ff8 lse ws59\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Se il <span class=\"ff8 lse wscf\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws6c\">delle attivit\u00e0 nette identificabili acquisit<span class=\"_ _3\"></span>e \u00e8 superiore al corrispe<span class=\"_ _3\"></span>ttivo trasferito la </span></span></span>differe<span class=\"_ _5f\"></span>nza che eme<span class=\"_ _5f\"></span>rge, do<span class=\"_ _5f\"></span>po avere ve<span class=\"_ _5f\"></span>rificato se i<span class=\"_ _3\"></span>l <span class=\"ff8 ls10 ws7c\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws52\">delle attivit\u00e0 e passivit\u00e0 acquisite \u00e8 </span></span>corret<span class=\"_ _5f\"></span>to, viene ri<span class=\"_ _5f\"></span>levata ne<span class=\"_ _3\"></span>l con<span class=\"_ _3\"></span>to eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span> alla dat<span class=\"_ _5f\"></span>a di acquis<span class=\"_ _5f\"></span>i<span class=\"ls19 ws2b\">zione<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span>come p<span class=\"_ _5f\"></span>rovento d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>te dalla tran<span class=\"_ _1\"></span>sazione c<span class=\"_ _1\"></span>onclusa<span class=\"ls0 ws0\">. <span class=\"_ _3b\"> </span><span class=\"ws4a\">Se al termine dell\u2019esercizio in cui h<span class=\"_ _1\"></span>a luogo l\u2019aggregazione, la</span> </span>contabilizzazione iniziale di una aggregazione aziendale \u00e8 incompleta essa \u00e8 rile<span class=\"_ _1\"></span>vata utilizzando valori<span class=\"_ _3\"></span> provvi<span class=\"_ _5f\"></span>sori. Le<span class=\"_ _5f\"></span> rettific<span class=\"_ _5f\"></span>he deg<span class=\"ls0 ws5c\">li importi p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ovvisori rilevati alla d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>a di acq<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>isizione sono </span>contabi<span class=\"_ _5f\"></span>lizzate con<span class=\"_ _5f\"></span> effetto <span class=\"_ _5f\"></span>retroatti<span class=\"_ _5f\"></span>vo cos\u00ec da ri<span class=\"_ _5f\"></span>flettere<span class=\"_ _5f\"></span> le nuove in<span class=\"_ _5f\"></span>formazioni<span class=\"_ _5f\"></span> apprese s<span class=\"_ _5f\"></span>u fatti e<span class=\"_ _3\"></span> circostanze in essere alla data di acquisizione che<span class=\"_ _1\"></span>, se note, avrebbero influenzato la valutazi<span class=\"ls23 ws27\">one </span>degli importi rilevati in tale data. Il periodo di valutazione ha una durata di 12 mesi a decorrere dalla data di acquisizione. <span class=\"ls19 wsbd\">Eventuali corrispettiv<span class=\"_ _1\"></span>i sottoposti a condizione previsti dal contr<span class=\"_ _1\"></span>atto di </span>aggreg<span class=\"_ _1\"></span>azione azien<span class=\"_ _1\"></span>dale sono valutat<span class=\"_ _1\"></span>i al fair value<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">alla data di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisizione ed in<span class=\"_ _3\"></span>clusi nel valore </span></span>dei corrispettivi trasferiti nell\u2019aggregazione aziendale ai fini della determinazione del<span class=\"ls10 ws16\">l\u2019avv<span class=\"_ _1\"></span>iamento<span class=\"ls11 ws23\">. </span></span>Eventuali variazioni successive di tale fair value, che sono qualificabili come rettifiche sorte nel per<span class=\"ls19 wsc8\">iodo di misurazione, sono incluse nell\u2019avviamento in modo retrospettivo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span>Dopo la rilevazione </span>iniziale, l\u2019avviamento \u00e8 misurato al costo al netto di riduzioni di valore cumulate.<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">Di seguito \u00e8 </span></span>presentato il percorso metodologico utilizzat<span class=\"_ _1\"></span>o pe<span class=\"_ _3\"></span>r il primo conso<span class=\"ls0 ws44\">lidamento integrale delle<span class=\"_ _5f\"></span> soc<span class=\"_ _1\"></span>iet\u00e0 </span>acquisite cos\u00ec come richiesto dai principi contabili <span class=\"_ _5f\"></span>di rif<span class=\"_ _1\"></span>erimento.<span class=\"ws0\"> <span class=\"_ _69\"> </span><span class=\"ls19 ws176\">Le acquisizioni sono state </span></span>contabi<span class=\"_ _5f\"></span>lizzate in co<span class=\"_ _5f\"></span>nformit\u00e0<span class=\"_ _5f\"></span> con l\u2019IFRS<span class=\"_ _3\"></span> 3 sulle a<span class=\"_ _3\"></span>ggregaz<span class=\"_ _3\"></span>ioni<span class=\"_ _5f\"></span> di imprese<span class=\"_ _3\"></span> che preved<span class=\"_ _3\"></span>e il co<span class=\"_ _5f\"></span>nformarsi<span class=\"_ _5f\"></span> alle fasi previste nell\u2019applicazione dell\u2019<span class=\"ff8 ls19 ws22\">acquisition method</span><span class=\"ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">determinazione della data di acquisizione del controllo,</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws22\">determinazione del corrispett<span class=\"_ _1\"></span>ivo complessivo dell\u2019acquisizione,</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">rilevazione e misurazione delle attivit\u00e0 identificabili acquisite</span> e <span class=\"ws16\">delle passivit\u00e0</span> <span class=\"ls19 ws2b\">assunte<span class=\"ls11 ws23\">, </span></span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>rileva<span class=\"wsaf\">zione e misurazione d<span class=\"_ _3\"></span>ell\u2019avviamento o dell\u2019<span class=\"ls11 ws23\">eventuale<span class=\"_ _5f\"></span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">u<span class=\"_ _1\"></span>tile de<span class=\"_ _1\"></span>rivante<span class=\"_ _1\"></span> da un<span class=\"ls2a ws3e\">a </span></span></span></span>acquisizione a prezzi favorevoli,<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">definizione delle <span class=\"ff8 ls23 ws2e\">Cas<span class=\"_ _1\"></span>h Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span></span></span> <span class=\"ls19 ws2b\">Units </span><span class=\"ws16\">ed allocazione del<span class=\"ls10\">l\u2019avvi<span class=\"_ _1\"></span>amento</span></span>, -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws153\">definizione del periodo di valutazione, determinazione degli elementi incl<span class=\"ls19 ws2b\">usi </span></span>nell\u2019operazione di aggregazione, ivi inclusi i costi correl<span class=\"_ _3\"></span>ati all\u2019acquisizione<span class=\"_ _1ec\"> </span>.<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws123 gs130\">Avviamento<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs131\">Nel caso di acquisizione di aziende, le attivit\u00e0, le passivit\u00e0 e le passivit\u00e0 potenzial<span class=\"_ _5f\"></span>i ac<span class=\"_ _1\"></span>quisite ed </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gs132\">identifi<span class=\"_ _5f\"></span>cabili s<span class=\"_ _3\"></span>ono ril<span class=\"_ _5f\"></span>evate a<span class=\"_ _5f\"></span>l valore co<span class=\"_ _3\"></span>rren<span class=\"_ _3\"></span>te (fai<span class=\"_ _5f\"></span>r value<span class=\"_ _5f\"></span>) alla d<span class=\"ls10 ws13d\">ata di acquisizio<span class=\"_ _1\"></span>ne. La differenza </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs133\">positiva tra il prezzo<span class=\"_ _3\"></span> pagato per l\u2019acquisto <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> la quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a di interessenza dei soci<span class=\"_ _5f\"></span> della controllante<span class=\"ws0\"> <span class=\"ls1b ws2e\">nel </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs134\">valore corrente delle attivit\u00e0 e pas<span class=\"_ _3\"></span>sivit\u00e0 acquisite \u00e8 classificata come <span class=\"ws0\">\u201c<span class=\"_ _3\"></span><span class=\"lsf ws1f\">Avvia<span class=\"_ _1\"></span>mento<span class=\"ls0 ws0\">\u201d<span class=\"ls11 ws57\">. L\u2019eventuale </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs135\">differe<span class=\"_ _5f\"></span>nza nega<span class=\"_ _5f\"></span>tiva (\u201cavvi<span class=\"_ _5f\"></span>amento nega<span class=\"_ _5f\"></span>tivo\u201d) \u00e8 i<span class=\"_ _5f\"></span>nvece ri<span class=\"_ _3\"></span>leva<span class=\"_ _3\"></span>ta a<span class=\"_ _3\"></span> conto<span class=\"_ _3\"></span> econo<span class=\"_ _5f\"></span>mico al<span class=\"_ _3\"></span> mom<span class=\"_ _3\"></span>ento </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs136\">dell\u2019acquisizione. <span class=\"_ _43\"> </span><span class=\"lse ws9c\">La voce \u201c<span class=\"ls18 ws21\">Avviamen<span class=\"_ _1\"></span>to</span></span><span class=\"ws92\">\u201d \u00e8 rilevata come attiv<span class=\"ls10 ws13d\">it\u00e0 a vi<span class=\"_ _1\"></span>ta utile indef<span class=\"_ _1\"></span>inita e <span class=\"ls1c ws198\">non \u00e8 </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs137\">assoggettata ad ammortamento e la recuperabilit\u00e0 del valore di iscrizione \u00e8 ve<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ificata almeno </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws140 gs138\">annual<span class=\"_ _3\"></span>mente<span class=\"_ _3\"></span> e com<span class=\"_ _5f\"></span>unque ogni<span class=\"_ _5f\"></span> qualvol<span class=\"_ _5f\"></span>ta si veri<span class=\"_ _5f\"></span>fichino e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che faccia<span class=\"_ _5f\"></span>no pres<span class=\"_ _3\"></span>upporre<span class=\"_ _5f\"></span> una </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs139\">riduzione di valore, adottando i criteri indicati dallo IAS 36. Le perdite di valore sono riconosciute a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs13a\">conto economico e<span class=\"_ _1\"></span> non sono successivamente ripr<span class=\"_ _1\"></span>istinate.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span></span>In caso di cessione<span class=\"_ _1\"></span> di una societ\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs13b\">controllata, il valore netto del<span class=\"ls0 ws0\">l\u2019\u201c<span class=\"lse ws14\">Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws47\">\u201d ad essa attribuibile \u00e8 in<span class=\"_ _3\"></span>cluso nella determinazio<span class=\"ls23 ws27\">ne </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs13c\">della plusvalenza o minusvalenza di cessione. Ai fini della determinazione dell\u2019<span class=\"ff8 lsf ws6b\">impair<span class=\"_ _1\"></span>ment t<span class=\"_ _1\"></span>est</span><span class=\"ls23 ws27\">, </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs13d\">l\u2019avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\">  <span class=\"ws74\">\u00e8 considerato allocato sulle singole entit\u00e0 <span class=\"_ _3\"></span>generatrici dei flussi finanziari (Cash </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs13e\">Generating Units o CGU) rappresentative delle unit\u00e0 di busi<span class=\"ls1c wsfd\">ness finanzia<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iament<span class=\"_ _5f\"></span>e indipendenti </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs13f\">attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui il<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o ope<span class=\"_ _5f\"></span>ra.<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-724": {
   "value": "Aggregazioni aziendali Le operazioni di aggregazione aziendale (business combination) sono contabilizzate in accordo con l\u2019IFRS 3 secondo il cosiddetto \u201cacquisition method\u201d che si traduce nella rilevazione nel bilancio consolidato delle attivit\u00e0 e delle passivit\u00e0 dell\u2019aggregata come se fossero state acquisite singolarmente. Il corrispettivo trasferito in un\u2019aggregazione aziendale \u00e8 valutato al fair value determinato come la somma dei fair value  alla data di acquisizione, delle attivit\u00e0 trasferite dall\u2019acquirente ai precedenti soci dell\u2019acquisita, delle passivit\u00e0 sostenute dall\u2019acquirente per tali soggetti e delle interessenze emesse dall\u2019acquirente.  Rispetto a quanto appena descritto si segnala che le altre classi di attivit\u00e0 e passivit\u00e0 (quali ad esempio le imposte differite attive e passive, le attivit\u00e0 e le passivit\u00e0 per i benefici ai dipendenti, le passivit\u00e0 o strumenti di capitale relativi a pagamenti basati su azioni dell\u2019impresa acquisita e le attivit\u00e0 e passivit\u00e0 destinate alla vendita) sono invece imputati secondo il loro principio di riferimento. I costi correlati all\u2019acquisizione sono contabilizzati come spese nei periodi in cui tali costi sono sostenuti. Nel caso di aggregazioni aziendali avvenute per fasi, la partecipazione precedentemente detenuta dal Gruppo nell\u2019impresa acquisita \u00e8 rivalutata al fair value alla data di acquisizione del controllo e l\u2019eventuale utile o perdita che ne consegue \u00e8 rilevata nel conto economico. L\u2019avviamento \u00e8 rilevato alla data di acquisizione del controllo di un\u2019entit\u00e0 ed \u00e8 valutato per differenza fra: -  il corrispettivo trasferito,  -  il valore netto degli importi, alla data di acquisizione, delle attivit\u00e0 identificabili acquisite e delle passivit\u00e0 assunte identificabili valutate al fair value. Se il fair value  delle attivit\u00e0 nette identificabili acquisite \u00e8 superiore al corrispettivo trasferito la differenza che emerge, dopo avere verificato se il fair value delle attivit\u00e0 e passivit\u00e0 acquisite \u00e8 corretto, viene rilevata nel conto economico alla data di acquisizione come provento derivante dalla transazione conclusa.  Se al termine dell\u2019esercizio in cui ha luogo l\u2019aggregazione, la contabilizzazione iniziale di una aggregazione aziendale \u00e8 incompleta essa \u00e8 rilevata utilizzando valori provvisori. Le rettifiche degli importi provvisori rilevati alla data di acquisizione sono contabilizzate con effetto retroattivo cos\u00ec da riflettere le nuove informazioni apprese su fatti e circostanze in essere alla data di acquisizione che, se note, avrebbero influenzato la valutazione degli importi rilevati in tale data. Il periodo di valutazione ha una durata di 12 mesi a decorrere dalla data di acquisizione. Eventuali corrispettivi sottoposti a condizione previsti dal contratto di aggregazione aziendale sono valutati al fair value alla data di acquisizione ed inclusi nel valore dei corrispettivi trasferiti nell\u2019aggregazione aziendale ai fini della determinazione dell\u2019avviamento. Eventuali variazioni successive di tale fair value, che sono qualificabili come rettifiche sorte nel periodo di misurazione, sono incluse nell\u2019avviamento in modo retrospettivo. Dopo la rilevazione iniziale, l\u2019avviamento \u00e8 misurato al costo al netto di riduzioni di valore cumulate.  Di seguito \u00e8 presentato il percorso metodologico utilizzato per il primo consolidamento integrale delle societ\u00e0 acquisite cos\u00ec come richiesto dai principi contabili di riferimento.  Le acquisizioni sono state contabilizzate in conformit\u00e0 con l\u2019IFRS 3 sulle aggregazioni di imprese che prevede il conformarsi alle fasi previste nell\u2019applicazione dell\u2019acquisition method: -  determinazione della data di acquisizione del controllo, -  determinazione del corrispettivo complessivo dell\u2019acquisizione, -  rilevazione e misurazione delle attivit\u00e0 identificabili acquisite e delle passivit\u00e0 assunte,  -  rilevazione e misurazione dell\u2019avviamento o dell\u2019eventuale  utile derivante da una acquisizione a prezzi favorevoli, -  definizione delle Cash Generating Units ed allocazione dell\u2019avviamento, -  definizione del periodo di valutazione, determinazione degli elementi inclusi nell\u2019operazione di aggregazione, ivi inclusi i costi correlati all\u2019acquisizione ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "Criteri di va<span class=\"_ _3\"></span>lutazione <span class=\"ls0 ws0\"> </span>Si riportano di seguito i<span class=\"_ _5f\"></span> pr<span class=\"_ _1\"></span>incipali c<span class=\"_ _3\"></span>riteri adottati per la<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>edazione del bilan<span class=\"_ _3\"></span>cio consolidato al 3<span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">22<span class=\"ws28\">; i criteri di valutazione sono applicati in mod<span class=\"_ _3\"></span>o uniforme alla <span class=\"ls17 ws138\">Capogruppo e</span><span class=\"ws0\">d <span class=\"ls16 wsc7\">a<span class=\"_ _5f\"></span> tutte </span></span></span></span>le societ\u00e0 consolidate. Qua<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>do, in relazione a<span class=\"_ _5f\"></span> f<span class=\"_ _1\"></span>atti spe<span class=\"_ _3\"></span>cifici oppure per effe<span class=\"_ _3\"></span>tto degli sviluppi della pratica contabile, si procede in un esercizio ad una variazione nei principi contabili applicati, la nota illustrat<span class=\"_ _1\"></span>iva ha lo scopo preciso di fornire tutte le spiegazioni del c<span class=\"_ _1\"></span>aso per consentire il confronto con l\u2019e<span class=\"_ _3\"></span>serci<span class=\"_ _3\"></span>zio pre<span class=\"_ _5f\"></span>cedente,<span class=\"_ _5f\"></span> se necessario<span class=\"_ _3\"></span> provve<span class=\"_ _3\"></span>den<span class=\"_ _3\"></span>do al<span class=\"_ _5f\"></span>la rettifica/<span class=\"_ _5f\"></span>riallineam<span class=\"_ _5f\"></span>ento <span class=\"lsf ws119\">dei dati<span class=\"_ _1\"></span> del </span>relativo bilancio.<span class=\"ws0\"> </span>S<span class=\"_ _5f\"></span>i segnala che nella redazione del<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">bilancio consolidato al 31 d<span class=\"lse ws78\">icem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">22 <span class=\"ls19 ws2b\">son<span class=\"_ _5f\"></span>o </span></span></span></span></span>stati applicati i medesimi pri<span class=\"_ _3\"></span>ncipi di consolidamento e <span class=\"_ _3\"></span>gli stessi criteri di <span class=\"_ _3\"></span>valutazione utilizzati per la<span class=\"_ _5f\"></span> redazione del bilancio consolidato al 31 dicembre 20<span class=\"ws0\">21<span class=\"ls11 ws5f\">, fa<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>a ad ec<span class=\"_ _3\"></span>cezione <span class=\"ls17 ws17c\">per quanto defin<span class=\"_ _1\"></span>ito </span></span></span>nel pa<span class=\"_ _3\"></span>ragra<span class=\"_ _3\"></span>fo \u201c<span class=\"ls0 ws40\">Principi contabili, <span class=\"lsf ws42\">emendamen<span class=\"_ _1\"></span>ti ed int<span class=\"_ _1\"></span>erpret<span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> IFRS e I<span class=\"_ _1\"></span>FRIC </span>applicati dal 1\u00b0 </span>gennaio <span class=\"lse ws14\">202<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2\u201d. </span></span>Avviamento<span class=\"ls0 ws0\"> </span>Nel caso di acquisizione di aziende, le attivit\u00e0, le passivit\u00e0 e le passivit\u00e0 potenzial<span class=\"_ _5f\"></span>i ac<span class=\"_ _1\"></span>quisite ed identifi<span class=\"_ _5f\"></span>cabili s<span class=\"_ _3\"></span>ono ril<span class=\"_ _5f\"></span>evate a<span class=\"_ _5f\"></span>l valore co<span class=\"_ _3\"></span>rren<span class=\"_ _3\"></span>te (fai<span class=\"_ _5f\"></span>r value<span class=\"_ _5f\"></span>) alla d<span class=\"ls10 ws13d\">ata di acquisizio<span class=\"_ _1\"></span>ne. La differenza </span>positiva tra il prezzo<span class=\"_ _3\"></span> pagato per l\u2019acquisto <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> la quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a di interessenza dei soci<span class=\"_ _5f\"></span> della controllante<span class=\"ws0\"> <span class=\"ls1b ws2e\">nel </span></span>valore corrente delle attivit\u00e0 e pas<span class=\"_ _3\"></span>sivit\u00e0 acquisite \u00e8 classificata come <span class=\"ws0\">\u201c<span class=\"_ _3\"></span><span class=\"lsf ws1f\">Avvia<span class=\"_ _1\"></span>mento<span class=\"ls0 ws0\">\u201d<span class=\"ls11 ws57\">. L\u2019eventuale </span></span></span></span>differe<span class=\"_ _5f\"></span>nza nega<span class=\"_ _5f\"></span>tiva (\u201cavvi<span class=\"_ _5f\"></span>amento nega<span class=\"_ _5f\"></span>tivo\u201d) \u00e8 i<span class=\"_ _5f\"></span>nvece ri<span class=\"_ _3\"></span>leva<span class=\"_ _3\"></span>ta a<span class=\"_ _3\"></span> conto<span class=\"_ _3\"></span> econo<span class=\"_ _5f\"></span>mico al<span class=\"_ _3\"></span> mom<span class=\"_ _3\"></span>ento dell\u2019acquisizione. <span class=\"_ _43\"> </span><span class=\"lse ws9c\">La voce \u201c<span class=\"ls18 ws21\">Avviamen<span class=\"_ _1\"></span>to</span></span><span class=\"ws92\">\u201d \u00e8 rilevata come attiv<span class=\"ls10 ws13d\">it\u00e0 a vi<span class=\"_ _1\"></span>ta utile indef<span class=\"_ _1\"></span>inita e <span class=\"ls1c ws198\">non \u00e8 </span></span></span>assoggettata ad ammortamento e la recuperabilit\u00e0 del valore di iscrizione \u00e8 ve<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ificata almeno annual<span class=\"_ _3\"></span>mente<span class=\"_ _3\"></span> e com<span class=\"_ _5f\"></span>unque ogni<span class=\"_ _5f\"></span> qualvol<span class=\"_ _5f\"></span>ta si veri<span class=\"_ _5f\"></span>fichino e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che faccia<span class=\"_ _5f\"></span>no pres<span class=\"_ _3\"></span>upporre<span class=\"_ _5f\"></span> una riduzione di valore, adottando i criteri indicati dallo IAS 36. Le perdite di valore sono riconosciute a conto economico e<span class=\"_ _1\"></span> non sono successivamente ripr<span class=\"_ _1\"></span>istinate.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span></span>In caso di cessione<span class=\"_ _1\"></span> di una societ\u00e0 controllata, il valore netto del<span class=\"ls0 ws0\">l\u2019\u201c<span class=\"lse ws14\">Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws47\">\u201d ad essa attribuibile \u00e8 in<span class=\"_ _3\"></span>cluso nella determinazio<span class=\"ls23 ws27\">ne </span></span></span></span>della plusvalenza o minusvalenza di cessione. Ai fini della determinazione dell\u2019<span class=\"ff8 lsf ws6b\">impair<span class=\"_ _1\"></span>ment t<span class=\"_ _1\"></span>est</span><span class=\"ls23 ws27\">, </span>l\u2019avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\">  <span class=\"ws74\">\u00e8 considerato allocato sulle singole entit\u00e0 <span class=\"_ _3\"></span>generatrici dei flussi finanziari (Cash </span></span>Generating Units o CGU) rappresentative delle unit\u00e0 di busi<span class=\"ls1c wsfd\">ness finanzia<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iament<span class=\"_ _5f\"></span>e indipendenti </span>attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui il<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o ope<span class=\"_ _5f\"></span>ra.<span class=\"_ _1ec\"> </span>A<span class=\"ls4\">ttivit<span class=\"_ _3\"></span>\u00e0 im<span class=\"_ _3\"></span>materiali<span class=\"_ _5f\"></span> diverse <span class=\"_ _5f\"></span>dall\u2019avvi<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ls0 ws8b\">mmateriali diverse dall\u2019avviamento<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">sono attivit\u00e0 prive di consistenza fisica, identificabili, </span></span></span>contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>e dal Gru<span class=\"_ _1\"></span>ppo, ed <span class=\"lse ws23\">in grado d<span class=\"_ _5f\"></span>i produrre b<span class=\"_ _3\"></span>enefi<span class=\"_ _5f\"></span>ci econom<span class=\"_ _5f\"></span>ici futuri<span class=\"_ _5f\"></span>. <span class=\"ls0 ws0\"> </span></span>Le attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"ls19 wsbd\">sono is<span class=\"_ _1\"></span>critte nell\u2019att<span class=\"_ _1\"></span>ivo, secondo quanto disposto </span>dallo IA<span class=\"_ _1\"></span>S 38 <span class=\"ls0 ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span><span class=\"ws127\">Attivit\u00e0 immateriali, quando le stesse sono identificabili, \u00e8 probabile che l\u2019uso </span></span>generer\u00e0 be<span class=\"lse ws56\">n<span class=\"_ _3\"></span>efici e<span class=\"_ _5f\"></span>conomici fu<span class=\"_ _5f\"></span>turi e<span class=\"ls0 ws0\">d <span class=\"_ _40\"></span><span class=\"ls19 ws55\">il costo pu\u00f2 essere determinato in modo attendibile. Tali </span></span></span>attivit\u00e0 sono iscritte al costo di acquisto o di produzione, compren<span class=\"_ _1\"></span>sivo di tutti gli oneri accessori ad esse imputabili e<span class=\"ws0\">d </span>ammortizzate a quote costanti in relazione alla loro utilit\u00e0 temporale. Le attivit\u00e0 immateriali con vita utile definita sono ammortizzate sistematic<span class=\"_ _1\"></span>amente a partire dal mom<span class=\"_ _3\"></span>ento in cui il bene \u00e8 disponibile per l\u2019utilizzo per il periodo della loro prevista<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">utilit\u00e0. La vita <span class=\"_ _1\"></span>utile viene </span></span>riesaminata<span class=\"_ _3\"></span> con periodici<span class=\"_ _5f\"></span>t\u00e0 annuale ed eventuali <span class=\"_ _5f\"></span>cambiamenti, ladd<span class=\"_ _5f\"></span>ove necessari, sono appo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>con ap<span class=\"_ _3\"></span>plicaz<span class=\"_ _5f\"></span>ione pro<span class=\"_ _5f\"></span>spettica.<span class=\"_ _5f\"></span> La recupe<span class=\"_ _5f\"></span>rabilit\u00e0 d<span class=\"_ _5f\"></span>el loro <span class=\"_ _5f\"></span>valore \u00e8 ve<span class=\"_ _5f\"></span>rificata s<span class=\"_ _5f\"></span>econdo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti d<span class=\"_ _5f\"></span>allo IAS<span class=\"_ _5f\"></span> 36.<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">I costi<span class=\"_ _1\"></span> succ<span class=\"ws2c\">essivi sono capitalizzati solo quando incrementano</span></span> <span class=\"_ _1\"></span><span class=\"ls1b ws44\">i be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>i </span></span>economici futuri attesi attribuibili all\u2019attivit\u00e0 a cu<span class=\"_ _1\"></span>i si riferiscono. Tutti gli altri costi successivi sono imputati nel conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti.<span class=\"ls0 ws0\"> </span>I costi sostenuti<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">internamente per lo sviluppo di nuovi prodotti e servizi (principalmente costi per </span></span>softwa<span class=\"_ _5f\"></span>re) cos<span class=\"_ _5f\"></span>tituisc<span class=\"_ _3\"></span>ono<span class=\"_ _5f\"></span> attivi<span class=\"_ _5f\"></span>t\u00e0 imma<span class=\"_ _3\"></span>terial<span class=\"_ _5f\"></span>i gene<span class=\"_ _5f\"></span>rate in<span class=\"_ _5f\"></span>tername<span class=\"_ _5f\"></span>nte isc<span class=\"_ _3\"></span>ritte<span class=\"_ _5f\"></span> <span class=\"ls23 ws27\">ne<span class=\"ls19 ws3f\">l<span class=\"_ _1\"></span>l\u2019attivo solo se t<span class=\"_ _1\"></span>utte le </span></span>seguenti condizioni sono rispettate: esistenza della fattib<span class=\"_ _3\"></span>ilit\u00e0 te<span class=\"lse wsc6\">cnica<span class=\"_ _3\"></span> e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws44\">intenzione di completare </span></span></span>l\u2019attivit\u00e0 in modo da renderla disponibile per l\u2019uso o la vendita, capacit\u00e0 del Gruppo all\u2019<span class=\"_ _3\"></span>uso o alla vendita<span class=\"_ _5f\"></span> dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _3\"></span>, esi<span class=\"_ _3\"></span>sten<span class=\"_ _5f\"></span>za di un m<span class=\"_ _5f\"></span>ercato p<span class=\"_ _3\"></span>er i<span class=\"_ _5f\"></span> prodotti <span class=\"_ _5f\"></span>e servizi<span class=\"_ _5f\"></span> derivan<span class=\"_ _5f\"></span>ti dall\u2019a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _5f\"></span> ovvero<span class=\"_ _5f\"></span> dell\u2019utilit\u00e0 a fini interni, esistenza di adeguate disponibilit\u00e0 di risorse tecniche e finanziarie per<span class=\"_ _3\"></span> completare lo sviluppo e l<span class=\"_ _5f\"></span>a ve<span class=\"_ _1\"></span>ndita o<span class=\"_ _3\"></span> l\u2019utilizzo interno dei prodo<span class=\"_ _3\"></span>tti e servizi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he ne derivano,<span class=\"_ _3\"></span> attendibilit\u00e0 della rilevazione dei costi a<span class=\"_ _3\"></span>ttribuibili all\u2019attivit\u00e0 duran<span class=\"ls19 ws3f\">te il<span class=\"_ _5f\"></span> su<span class=\"_ _1\"></span>o sviluppo.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">I costi di sviluppo </span></span></span>capitalizzati, laddove esist<span class=\"_ _1\"></span>enti, comprendono le sole spese sostenute che possono essere attribuite direttamente<span class=\"_ _1\"></span> al processo di sviluppo e sono ammort<span class=\"_ _1\"></span>izzati in base ad un c<span class=\"_ _1\"></span>riterio sistematic<span class=\"_ _1\"></span>o, a partire dall\u2019inizio d<span class=\"ls19 ws22\">ella produzione, lungo la vita stimata del prodotto/<span class=\"_ _1\"></span>servizio.</span><span class=\"ws0\">  </span>I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.<span class=\"ls0 ws0\"> </span>I brevetti ed i diritt<span class=\"_ _1\"></span>i di utilizzo delle opere di ingegno sono principalmente relativi a licenz<span class=\"lsf ws42\">e di<span class=\"_ _1\"></span> </span>software applicativo, ammortizzati a quote costanti in base alla loro vita utile <span class=\"ls16 ws6b\">c<span class=\"_ _5f\"></span>ontrattua<span class=\"_ _5f\"></span>le. Le<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>concessioni, licenze e marchi sono esse<span class=\"_ _3\"></span>nzialmente relativi ai corrispettivi pagati pe<span class=\"_ _3\"></span>r l\u2019esercizio delle attivit\u00e0 commerciali ubicate all\u2019interno dei mercati <span class=\"_ _3\"></span>generali ed ammortizzate in funzione della<span class=\"_ _5f\"></span> durata della conc<span class=\"_ _1\"></span>essione stessa, nonch\u00e9 le<span class=\"_ _1\"></span> spese per l\u2019utilizzo di prog<span class=\"_ _1\"></span>rammi software in li<span class=\"_ _1\"></span>cenza d\u2019uso, ammortizzati mediamente lungo <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>n periodo di tre anni. Tali<span class=\"_ _5f\"></span> oneri sono iscritti all\u2019attivo, secondo quant<span class=\"ls0 ws16\">o disposto dal principio IA<span class=\"_ _1\"></span>S 38 \u201cAttivit\u00e0 immateriali\u201d, quando \u00e8 probabile che l\u2019uso </span>dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Le immobilizzazioni in corso ed acconti accolgono il saldo degli investimenti in beni non ancora<span class=\"_ _5f\"></span> entrati in esercizio a fine anno e, pertanto, non assoggettati ad ammortament<span class=\"_ _1\"></span>o, ma, <span class=\"_ _3\"></span>come previsto dallo IA<span class=\"_ _1\"></span>S 36,<span class=\"_ _1\"></span> ad Impairme<span class=\"_ _1\"></span>nt test.<span class=\"ls0 ws0\"> </span>Altre immobilizzazioni immateriali acquistate o prodotte in<span class=\"_ _3\"></span>ternamente sono iscritte <span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">ll\u2019attivo,<span class=\"_ _5f\"></span> </span>laddove esistent<span class=\"_ _1\"></span>i, secondo quanto disposto dallo IAS 38 (Atti<span class=\"_ _1\"></span>vit\u00e0 immateriali), quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile<span class=\"ls0 ws0\">.<span class=\"_ _1\"></span> </span>Le altre attivit\u00e0 immateriali rilevate a seguito dell<span class=\"_ _5f\"></span>\u2019acquisizion<span class=\"_ _1\"></span>e di un\u2019azienda sono iscritte separatamente<span class=\"_ _1\"></span> dall\u2019avviamento se il loro valore<span class=\"_ _1\"></span> corrente pu\u00f2 essere d<span class=\"lsf ws109\">etermin<span class=\"_ _1\"></span>ato in<span class=\"_ _1\"></span> modo </span>attendibile. Immobili<span class=\"wsa\">, impianti e macchinari<span class=\"ls0 ws0\"> </span></span>Gli immobili, impian<span class=\"lse ws197\">ti e ma<span class=\"_ _5f\"></span>cchinari<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws5c\">sono attivit\u00e0 dotate <span class=\"_ _1\"></span>di consistenza fisica, identificabili, </span></span></span>controllate dal Gruppo, e in grado d<span class=\"_ _3\"></span>i produrre benefici economici futuri. Le attivit\u00e0 materiali<span class=\"_ _5f\"></span> acquistate o prodott<span class=\"_ _1\"></span>e internamente sono iscritte n<span class=\"_ _1\"></span>ell\u2019attivo, secondo quanto dispost<span class=\"lsf ws1d\">o dall<span class=\"_ _1\"></span>o IAS 1<span class=\"_ _1\"></span>6 </span>\u2013 <span class=\"ws16\">Immobili, impianti e macchinari, quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici<span class=\"_ _1ec\"> </span></span>economici futuri e quando il costo<span class=\"_ _3\"></span> dell\u2019attivit\u00e0 pu\u00f2 essere determinato in m<span class=\"_ _5f\"></span>odo attendibile.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">S<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>o </span></span>iscritte al costo st<span class=\"_ _1\"></span>orico di acquisto, di produzione o di conferimento, compren<span class=\"_ _1\"></span>sivo degli oneri accessori necessari a rendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 disponibile per l\u2019uso<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lsf ws96\">dedotto l<span class=\"_ _1\"></span>\u2019ammorta<span class=\"_ _1\"></span>mento cu<span class=\"_ _1\"></span>mulato </span></span>calcolato e le eventuali sv<span class=\"_ _5f\"></span>alut<span class=\"_ _1\"></span>azioni apportate per a<span class=\"_ _5f\"></span>deg<span class=\"_ _1\"></span>uare il loro<span class=\"_ _3\"></span> valore alla prevista m<span class=\"_ _3\"></span>in<span class=\"ls36 wsfe\">or<span class=\"_ _1\"></span>e </span>utilit\u00e0<span class=\"_ _3\"></span> futura.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">I costi successivi sono capitalizzati solo quando \u00e8 probabile che i relat<span class=\"_ _1\"></span>ivi futuri benefici </span></span>economici affluiranno al Gruppo.<span class=\"ls0 ws0\"> </span>Gli ammortamenti sono conteggiati sulla base di aliquote economico/tecniche legate alle <span class=\"_ _3\"></span>vite utili attese dei <span class=\"ls0 ws16\">beni, l<span class=\"_ _3\"></span>e pi\u00f9 rappresentative delle quali risultano:<span class=\"ws0\"> </span></span>Categoria <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"ws16\">V<span class=\"_ _1\"></span>ita utile</span> Terreni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lsf ws15\">Non ammor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ati</span> </span>Fabbricat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">20 </span>\u2013 <span class=\"ls1c ws61\">33 anni</span> </span>Navi<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _da\"> </span>2<span class=\"_ _1\"></span>9/<span class=\"lse ws14\">30</span> <span class=\"ls1c ws2f\">anni</span> </span>Impiant<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> <span class=\"_ _33\"> </span><span class=\"ws16\">              <span class=\"_ _5f\"></span> <span class=\"lse ws14\">7 </span><span class=\"ws0\">\u2013 <span class=\"ls1c ws61\">10 anni</span> </span></span></span>Automezzi<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">4 </span>- <span class=\"_ _1\"></span><span class=\"ls1c ws61\">5 anni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls1c ws61\"><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Nel caso in cui, <span class=\"_ _1\"></span>indipendentemente dall\u2019ammortamento gi\u00e0 contabilizzato, risulti una <span class=\"_ _1\"></span>perdita di valore, l\u2019immobilizzazione viene corrispondentemente s<span class=\"_ _5f\"></span>valu<span class=\"_ _1\"></span>tata; se in eser<span class=\"_ _3\"></span>cizi successivi vengono meno i presupposti della svalutazione viene <span class=\"_ _3\"></span>ripristinato il valore originario, <span class=\"_ _3\"></span>rettificato dei soli ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">che sarebbero stati stanziati qualora non si <span class=\"_ _3\"></span>fosse proceduto alla svalutazione o il </span></span>valore <span class=\"_ _5f\"></span>recupera<span class=\"_ _3\"></span>bile, s<span class=\"_ _5f\"></span>e infe<span class=\"_ _3\"></span>riore<span class=\"ls0 ws0\">. <span class=\"_ _40\"></span></span>La recupera<span class=\"_ _5f\"></span>bilit\u00e0 d<span class=\"_ _5f\"></span>el loro val<span class=\"_ _5f\"></span>ore \u00e8 <span class=\"_ _3\"></span>verifica<span class=\"_ _5f\"></span>ta seco<span class=\"_ _3\"></span>ndo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti dallo IAS 36. Il valore resid<span class=\"ls11 ws53\">uo del ben<span class=\"_ _5f\"></span>e, la vita utile e<span class=\"ls0 ws0\">d<span class=\"_ _3\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">i metodi applicati sono rivisti con </span></span></span>frequen<span class=\"_ _1\"></span>za annuale e<span class=\"_ _1\"></span><span class=\"ls0 ws0\">d <span class=\"ws16\">adeguati se necessario alla fi<span class=\"_ _3\"></span>ne di ciascun esercizio.<span class=\"ws0\"> </span></span></span>Gli utili e le perdite derivanti da cessioni o dismiss<span class=\"_ _3\"></span>ioni di cespiti sono determinati come differenza fra il ri<span class=\"_ _5f\"></span>ca<span class=\"ls0 ws8b\">vo di vendita ed il valore netto contabile dell\u2019attivit\u00e0 e sono imputati al conto economico </span>dell\u2019esercizio. Eventuali oneri finanziari sostenuti a fronte dell\u2019acquisizione o p<span class=\"_ _3\"></span>roduzione di immobilizzazioni materia<span class=\"_ _5f\"></span>li per le q<span class=\"_ _3\"></span>uali no<span class=\"_ _5f\"></span>rmalmente<span class=\"_ _3\"></span> trasco<span class=\"_ _5f\"></span>rre un de<span class=\"_ _5f\"></span>t<span class=\"ls11 wsba\">er<span class=\"_ _1\"></span>mina<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o periodo<span class=\"_ _3\"></span> di tempo per <span class=\"_ _5f\"></span>rendere l\u2019attivi<span class=\"_ _3\"></span>t\u00e0 </span>pronta per l\u2019utilizzo sono ca<span class=\"_ _5f\"></span>pitalizzat<span class=\"_ _1\"></span>i e ammortizzati l<span class=\"_ _3\"></span>ungo la vita utile<span class=\"_ _3\"></span> della classe di beni a<span class=\"_ _3\"></span> cui essi si riferiscono, mentre tutti gli altri oneri finanziari sono rilevati a conto economico n<span class=\"_ _3\"></span>ell\u2019esercizio nel quale sono sostenut<span class=\"_ _1\"></span>i.<span class=\"ls0 ws0\">  </span>I costi di manut<span class=\"_ _1\"></span>enzione aventi natur<span class=\"_ _1\"></span>a ordinaria sono addebit<span class=\"_ _1\"></span>ati integr<span class=\"_ _1\"></span>almente al conto economico, mentre gli ammodernamenti e le migliorie aventi natura incrementativa sono attribuiti ai cespiti a cui si rif<span class=\"_ _1\"></span>eriscono e sono ammortizzati in relazione alle residue possibilit\u00e0 di utilizzo degli stessi.<span class=\"ls0 ws0\">  <span class=\"ws3a\">Le migliorie su immobili di terzi, nel caso in cui soddisfino i requisiti prev<span class=\"_ _1\"></span>isti per la loro </span></span>capitalizzazione, sono classificate nelle immobilizzazioni mate<span class=\"_ _3\"></span>riali ed ammortizzate in ba<span class=\"_ _3\"></span>se alla durat<span class=\"_ _1\"></span>a del c<span class=\"_ _1\"></span>ontratto di<span class=\"_ _1\"></span> locazi<span class=\"_ _1\"></span>one.<span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span><span class=\"ws14a\">In presenza di obbligazioni legali o implicite per lo<span class=\"_ _5f\"></span> </span></span>smantellamento e la rimozi<span class=\"_ _3\"></span>one delle attivit\u00e0 dei siti,<span class=\"_ _3\"></span> il valore di isc<span class=\"_ _3\"></span>rizione dell\u2019attivit\u00e0 include i costi stimati (<span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zati) <span class=\"ls11 ws19f\">da sostenere a<span class=\"_ _5f\"></span>l momento dell\u2019ab<span class=\"_ _3\"></span>bandono <span class=\"_ _3\"></span>delle strutture, ril<span class=\"_ _5f\"></span>evati in </span>contropartita ad uno specif<span class=\"_ _1\"></span>ico fondo.<span class=\"ls0 ws0\"> </span>Quando l\u2019attivit\u00e0 materiale \u00e8 costituit<span class=\"_ _1\"></span>a da pi\u00f9 componenti significative aventi vite utili differenti, l\u2019ammortamento \u00e8 calc<span class=\"_ _1\"></span>olato ed effettuato separatamente per ciascuna c<span class=\"_ _1\"></span>omponente. I costi relativi alle manutenzioni cicliche delle navi sono iscritti all\u2019<span class=\"_ _3\"></span>attivo patrimoniale come componente distinta del bene principale n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti e sono inclusi nel processo di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o cons<span class=\"ls10 ws20\">i<span class=\"_ _1\"></span>derando una vi<span class=\"_ _1\"></span>ta utile appropr<span class=\"_ _1\"></span>iata.<span class=\"ls0 ws0\"> </span></span>Non sono oggetto di am<span class=\"_ _1\"></span>mortamento i terren<span class=\"_ _1\"></span>i, anche se acquistati congiuntamente a u<span class=\"_ _1\"></span>n fabbri<span class=\"_ _3\"></span>cato.<span class=\"_ _1ec\"> </span><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Leasi<span class=\"_ _3\"></span>ng<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Il Gruppo ha in essere va<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i contratti di a<span class=\"_ _3\"></span>ffitto, noleggio e lease operati<span class=\"_ _3\"></span>vi per l\u2019utilizzo di ma<span class=\"_ _3\"></span>gazzini, uffici,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">veicoli, containers, macchinari ed altre attivit\u00e0 minori di propriet\u00e0 di terzi. I contratti sono in<span class=\"_ _3\"></span> </span></span>genere st<span class=\"_ _1\"></span>ipulati per una durat<span class=\"_ _1\"></span>a da 3 a 20 <span class=\"ls1b ws24\">e pi\u00f9<span class=\"_ _1\"></span> <span class=\"ls19 wsaa\">anni, ma possono avere opzione di estensione. I </span></span>termini di negoziazione sono ne<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>oziati individualmente e co<span class=\"ls10 wsa6\">ntengono una v<span class=\"_ _1\"></span>asta gamma <span class=\"_ _1\"></span>di te<span class=\"_ _1\"></span>rmini </span>e condizioni differenti.<span class=\"_ _1ec\"> </span>A partire dal 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019, a seg<span class=\"_ _3\"></span>uito della prima ap<span class=\"_ _5f\"></span>plic<span class=\"_ _1\"></span>azione dell\u2019IFRS 16, il Gr<span class=\"_ _5f\"></span>uppo riconosce per tutti<span class=\"_ _3\"></span> tali cont<span class=\"_ _3\"></span>ratti di l<span class=\"_ _5f\"></span>ease, ad eccezione<span class=\"_ _5f\"></span> di quelli a br<span class=\"_ _3\"></span>eve termine <span class=\"_ _5f\"></span>(i.e. contratti<span class=\"_ _3\"></span> di <span class=\"ls19 wsb5\">locazione con </span>durata inferiore o uguale a 12 mesi <span class=\"_ _3\"></span>che non contengono un\u2019opzione di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisto) e di quelli con<span class=\"_ _5f\"></span> attivit\u00e0 di modesto valore (c<span class=\"_ _3\"></span>io\u00e8 aventi un valore unitario <span class=\"_ _5f\"></span>inf<span class=\"_ _1\"></span>eriore ad usd 5<span class=\"_ _3\"></span> migliaia), un diritto d\u2019uso alla data di inizio del leasing, c<span class=\"_ _1\"></span>he corrisponde alla data in cui l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti a breve termine e a basso valore sono rilevati a conto economico come cost<span class=\"_ _1\"></span>i a quote costanti lungo la durata del lease.<span class=\"ls0 ws0\"> </span>I diritti d\u2019uso sono<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">valutati al costo, al netto degli ammort<span class=\"_ _1\"></span>amenti; il valore assegnato ai diritti d\u2019uso </span></span>corrisponde all'ammontare delle passivit\u00e0 di <span class=\"ff8 ls1b ws2e\">leasi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </span>rilevate, oltre ai costi diretti inizia<span class=\"_ _3\"></span>li sostenuti, ai canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _1\"></span></span>regolati alla data di inizio contratto o pr<span class=\"ls11 ws5f\">ecedent<span class=\"_ _5f\"></span>emente, ai costi<span class=\"_ _5f\"></span> di ripristino, al<span class=\"_ _5f\"></span> </span>netto di eventuali incentivi di <span class=\"ff8 ws0\">leasing <span class=\"_ _5f\"></span><span class=\"ff1 ls19 wsb5\">ricevut<span class=\"_ _1\"></span>i. A meno che il Gruppo non sia ragionevolmente certo </span></span>di ottenere la propriet\u00e0 del bene locato alla fin<span class=\"_ _1\"></span>e della durata del <span class=\"ff8 ws0\">leasing</span><span class=\"ls19 ws6a\">, i diritti d'uso sono </span>ammortizz<span class=\"_ _1\"></span>ati a quot<span class=\"_ _1\"></span>e costanti su<span class=\"_ _1\"></span>lla base della du<span class=\"_ _1\"></span>rata del c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atto. <span class=\"ls0 ws40\">Nel caso in cui il le<span class=\"_ _1\"></span>asing </span>trasfe<span class=\"_ _3\"></span>risc<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws24\">la propriet\u00e0 dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 sottostante al Gruppo al termine della durata del leasing o si </span></span>aspetta l\u2019esercizi<span class=\"_ _1\"></span>o dell\u2019opzione di acquisto, il diritto d\u2019uso sar\u00e0 ammor<span class=\"ls0 ws6c\">tizzato lungo la vita utile<span class=\"_ _5f\"></span> </span>dell\u2019attivit\u00e0 sottostante, determinata sulla stessa base di quella della <span class=\"_ _5f\"></span>cat<span class=\"_ _1\"></span>egoria dell<span class=\"ls23 ws110\">a voce </span>Immobili, impianti e macchinari <span class=\"ls10 wsd3\">di appart<span class=\"_ _1\"></span>enenz<span class=\"_ _1\"></span>a.</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il valore del diritto d\u2019uso \u00e8, inoltre,<span class=\"_ _1\"></span> diminuito<span class=\"ws0\"> <span class=\"_ _5f\"></span>delle </span></span></span>eventuali perdite per riduzio<span class=\"lse wsd6\">ne di va<span class=\"_ _5f\"></span>lore e ret<span class=\"_ _5f\"></span>tificato al<span class=\"_ _3\"></span> fine d<span class=\"_ _5f\"></span>i rifletter<span class=\"_ _5f\"></span>e eventuali<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _5f\"></span>erivanti </span>dalle valutazioni successive della passivit\u00e0 del leasing.<span class=\"ws0\"> </span>La passivit<span class=\"_ _1\"></span>\u00e0 finan<span class=\"_ _1\"></span>ziaria per <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _69\"> </span><span class=\"ff1 ws10b\">\u00e8 rilevata alla data di inizio dell\u2019accordo per un valore </span></span>complessivo pari al valore attuale dei canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _37\"></span></span><span class=\"lse ws71\">da co<span class=\"_ _5f\"></span>rrisponder<span class=\"_ _5f\"></span>e nel cors<span class=\"_ _3\"></span>o dell<span class=\"_ _5f\"></span>a durata </span>del contr<span class=\"_ _1\"></span>atto, determinato utilizzan<span class=\"_ _1\"></span>do un opportuno tasso di intere<span class=\"_ _1\"></span>sse (<span class=\"ff8 ls0 ws0\">B<span class=\"ls19 ws2b\">orrowing <span class=\"_ _5f\"></span><span class=\"ls0 ws0\">R<span class=\"ls2a ws3e\">at<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff1 ls19 ws85\">) basato sulle </span></span></span></span></span>condizioni del mercato finanziario del momento, la du<span class=\"_ _5f\"></span>rata del lease, la valuta<span class=\"ws0\"> <span class=\"_ _1\"></span>e </span>lo standing della societ\u00e0. <span class=\"ls0 ws0\">  </span>I pagamenti dovuti per il leasing inclusi nella valutazione dell<span class=\"ws0\">e <span class=\"ls23 ws27\">sue <span class=\"ls19 ws22\">passivit\u00e0 c<span class=\"_ _1\"></span>omprendono:</span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws1e\">i <span class=\"_ _1\"></span>pagamenti fissi;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws10b\">i pag<span class=\"_ _1\"></span>amenti variabili che dipendono da un indice o un tasso, valutati in<span class=\"_ _1\"></span>izialmente </span>utilizzando un indice o un tasso alla d<span class=\"_ _3\"></span>ata di decorrenza;<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">g<span class=\"_ _1\"></span>li importi che si prevede di pa<span class=\"_ _3\"></span>gare a titolo di garanzia sul valore residuo; e<span class=\"ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il prezzo di esercizio di un\u2019opzione di acquisto che il Gruppo ha la <span class=\"ls11 ws13\">ragionevole certezza di </span></span>esercitare, i pagamenti dovuti per il leasing in un<span class=\"_ _1\"></span> periodo di rinnovo facoltativo se il Gruppo ha la ragionevole certezza di esercitare l\u2019op<span class=\"_ _3\"></span>zione di rinnovo, e le p<span class=\"_ _3\"></span>enalit\u00e0 di risoluzione antic<span class=\"_ _1\"></span>ipata del leasing,<span class=\"_ _1\"></span> a meno che il Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>n<span class=\"_ _1\"></span>on abbia la ragion<span class=\"_ _1\"></span>evole certe<span class=\"_ _1\"></span>zza di non risolvere anticipatamente il leasing.<span class=\"ws0\"> </span>Dopo la data di inizio, l'amm<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>tare delle passivit\u00e0 per contratti di locazione aume<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ta per riflettere<span class=\"_ _3\"></span> la maturazione degli interessi e diminuisce per riflettere i pagamenti effettuati. Ogni pagamento di<span class=\"_ _5f\"></span> leasing <span class=\"_ _3b\"> </span><span class=\"ff1 lse ws121\">\u00e8 riparti<span class=\"_ _5f\"></span>to tra <span class=\"ls0 ws0\">il <span class=\"_ _3b\"> </span><span class=\"ls19 ws1a0\">rimborso della quota capit</span><span class=\"ws4b\">ale della passivit\u00e0 e </span>il <span class=\"_ _3b\"> </span><span class=\"ws4b\">costo finanziario. </span></span></span>Quest<span class=\"_ _1\"></span>\u2019ulti<span class=\"_ _1\"></span>mo <span class=\"lse ws2a\">\u00e8 impu<span class=\"_ _3\"></span>tato a <span class=\"_ _5f\"></span>conto econom<span class=\"_ _5f\"></span>ico lungo<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del con<span class=\"_ _3\"></span>tratto, p<span class=\"_ _5f\"></span>er rifl<span class=\"_ _5f\"></span>ettere un ta<span class=\"_ _3\"></span>sso<span class=\"_ _5f\"></span> </span>di interesse costante sul debito residuo della passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">per ciasc<span class=\"_ _5f\"></span>un period<span class=\"_ _3\"></span>o. In<span class=\"_ _3\"></span> cas<span class=\"_ _3\"></span>o di a<span class=\"_ _5f\"></span>ccordi di </span></span>sub<span class=\"ls0 ws0\">-</span><span class=\"ws22\">locazione e<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">di modifica del contratto di locazione, si applicano le regole ric<span class=\"_ _1\"></span>hieste dal IFRS 16</span>-<span class=\"_ _1ec\"> </span></span></span>\u2018Leases\u2019. <span class=\"ls0 ws0\"> </span>I contratti sono inclusi o esclusi dall\u2019applicazione del princ<span class=\"_ _1\"></span>ipio, in base ad analisi dettagliate eseguite a livello di sing<span class=\"_ _1\"></span>olo accordo e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws58\">in<span class=\"_ _1\"></span> linea con le regole previste dai principi IFRS. La durata </span></span>del <span class=\"_ _5f\"></span><span class=\"ff8 ls11 ws23\">lease <span class=\"_ _9\"></span><span class=\"ff1 ls0 ws84\">\u00e8 c<span class=\"_ _1\"></span>alcolata considerando il periodo non annullabile del <span class=\"ff8 ws0\">leasing</span>, insieme ai periodi coperti </span></span>da un'opzio<span class=\"_ _5f\"></span>ne di estension<span class=\"_ _5f\"></span>e dell\u2019accordo s<span class=\"_ _5f\"></span>e \u00e8 ragionevolm<span class=\"_ _5f\"></span>ente certo che <span class=\"_ _3\"></span>verr\u00e0 eser<span class=\"_ _5f\"></span>citata, o qualsiasi periodo coperto da un'opzione di risoluzione del contratto di locazione, se \u00e8 ragionevolment<span class=\"_ _1\"></span>e certo non essere esercitato. Il Gruppo valuta se sia r<span class=\"_ _1\"></span>agionevolmente certo esercitare o meno le opzioni di estensione o di <span class=\"_ _5f\"></span>risol<span class=\"_ _1\"></span>uzione tenendo conto di tutti <span class=\"_ _5f\"></span>i f<span class=\"_ _1\"></span>attori rile<span class=\"ls23 ws27\">vant<span class=\"_ _1\"></span>i </span>che creano un incentivo economico afferente tali<span class=\"_ _5f\"></span> dec<span class=\"_ _1\"></span>isioni. La valutazione iniziale viene riesam<span class=\"_ _5f\"></span>inata se si ve<span class=\"_ _5f\"></span>rifica u<span class=\"_ _5f\"></span>n evento si<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nifi<span class=\"_ _5f\"></span>cativo o un<span class=\"_ _5f\"></span> cambiam<span class=\"_ _3\"></span>ento del<span class=\"_ _3\"></span>le cara<span class=\"_ _5f\"></span>tteristich<span class=\"_ _5f\"></span>e che influisc<span class=\"_ _1\"></span>ono sulla valutazione stessa e che siano sotto il controll<span class=\"lsf ws15\">o del Gru<span class=\"_ _1\"></span>ppo. <span class=\"ls0 ws0\"> </span></span>I tassi di interesse marginal<span class=\"_ _3\"></span>e definiti dal Gruppo sono <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivisti su base ricorrente e a<span class=\"_ _5f\"></span>pplicati a tutti i contratti aventi caratteristiche simili, che sono stati cons<span class=\"_ _5f\"></span>ider<span class=\"_ _1\"></span>ati come un unico portafoglio di<span class=\"ff2 ws0\"> </span>contratti. I tassi sono determinati per simulare un teorico tasso marginale di i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>teresse coerente con i contratti oggetto di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione. Gli elementi<span class=\"_ _3\"></span> maggiormente significativi considerati nell\u2019aggiu<span class=\"_ _1\"></span>stamento del tasso sono il <span class=\"ff8 lse ws14\">credi<span class=\"_ _5f\"></span>t<span class=\"ls0 ws0\">-<span class=\"ls19 ws9b\">risk spread </span><span class=\"ff1 ws58\">di ciascu<span class=\"_ _1\"></span>n <span class=\"ws0\">P<span class=\"ls19 ws9b\">aese osservabile sul mercato e </span></span></span></span></span>la di<span class=\"ls0 ws7b\">versa durat<span class=\"_ _1\"></span>a dei contra<span class=\"_ _3\"></span>tti di locazione. I tassi di interesse esplicitati all\u2019<span class=\"_ _3\"></span>interno degli accordi di </span>leasing <span class=\"_ _37\"></span><span class=\"ff1 lse ws60\">sono<span class=\"_ _5f\"></span> rari. G<span class=\"_ _3\"></span>li i<span class=\"_ _3\"></span>ncenti<span class=\"_ _5f\"></span>vi per il<span class=\"_ _5f\"></span> <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _37\"></span><span class=\"ff1 ws87\">ricevuti entro e <span class=\"_ _5f\"></span>non oltre la data di inizio d<span class=\"_ _3\"></span>ell\u2019accordo </span></span></span>sono imputati a diretta riduzione del valore del diritto <span class=\"_ _3\"></span>d'uso. Gli incentivi per il leasing concordati durante<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del co<span class=\"_ _3\"></span>ntr<span class=\"_ _3\"></span>atto so<span class=\"_ _5f\"></span>no consi<span class=\"_ _3\"></span>derati<span class=\"_ _5f\"></span> come mo<span class=\"_ _5f\"></span>difiche de<span class=\"_ _3\"></span>l con<span class=\"_ _5f\"></span>tratto o<span class=\"_ _3\"></span>rigina<span class=\"_ _5f\"></span>le misura<span class=\"_ _3\"></span>to alla data della modifica,<span class=\"_ _3\"></span> con un conseguente im<span class=\"_ _3\"></span>patto di pa<span class=\"_ _3\"></span>ri valore sul valore sia<span class=\"_ _3\"></span> del diritt<span class=\"ls19 ws2c\">o d'uso<span class=\"_ _5f\"></span> </span>sia della passivit\u00e0 per leasing.<span class=\"ws0\"> </span>Nel prospetto della situazione patrimo<span class=\"_ _3\"></span>niale<span class=\"ws0\">-</span>finanziaria, il Gruppo espone il<span class=\"_ _3\"></span> \u201cright of use\u201d<span class=\"_ _3\"></span> che non soddisfano la definizione di investimenti immobiliari nella voce \u201cImmob<span class=\"_ _3\"></span>ili, impianti e macchinari<span class=\"ls23 ws2e\">\u201d e </span>le passivit\u00e0 del leasing nella voce \u201c<span class=\"ls19 ws2b\">Passivit<span class=\"_ _1\"></span>\u00e0</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws16\">fin<span class=\"_ _1\"></span>anziari</span>e\u201d, <span class=\"_ _37\"></span></span>nelle sezioni <span class=\"ls19 wsaa\">n<span class=\"_ _1\"></span>on correnti <span class=\"ls11 ws23\">e/o</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>n </span></span></span></span>funzione del<span class=\"_ _3\"></span>le relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>e scad<span class=\"_ _3\"></span>enze<span class=\"ls0\">.</span><span class=\"ls0\"> </span>Perdite di valore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Ad ogni data di bilancio, il Gruppo rivede il <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore contabile delle proprie attivit\u00e0 im<span class=\"_ _5f\"></span>mate<span class=\"_ _1\"></span>riali e<span class=\"ws0\"> </span>degli<span class=\"_ _1\"></span> immo<span class=\"ls0 ws75\">bili, impianti e macc<span class=\"_ _1\"></span>hinari<span class=\"ws0\"> <span class=\"_ _40\"></span></span>per determinare se vi siano indicazioni che queste attivit\u00e0 </span>abbiano subito perdite di valore. Qualora queste ind<span class=\"_ _5f\"></span>ic<span class=\"_ _1\"></span>azioni esistano, viene stimato il valore recuperabile di tali attivit\u00e0 per determinare l\u2019eventuale importo della s<span class=\"ls11 ws53\">valutazion<span class=\"_ _5f\"></span>e. Dove non \u00e8 </span>possibile stimare il valore recuperabile di un\u2019attivit\u00e0 individ<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>almente, il Gruppo effettua la stima del valore recuperabile della unit\u00e0 generatrice di flussi finanziari cui l\u2019attivit\u00e0 appartiene.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Le attivit\u00e0 </span></span>immateriali a vita utile<span class=\"_ _3\"></span> indefinita o non anco<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>a disponibili per l\u2019u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzo sono sottoposte a <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rifica per<span class=\"_ _5f\"></span> perdita di valore ogni anno o pi\u00f9 frequ<span class=\"_ _1\"></span>entemente, ogniqualvolta vi sia un\u2019indicazione che l\u2019attivit\u00e0 possa aver subito u<span class=\"_ _1\"></span>na perdita di valore.<span class=\"ls0 ws0\"> <span class=\"ws1e\">L\u2019ammontare recuperabile \u00e8 il <span class=\"ws8b\">maggiore f<span class=\"_ _1\"></span>ra il <span class=\"ff8 lse ws59\">fair value</span></span></span> <span class=\"_ _3\"></span><span class=\"ls1b ws2e\">al </span></span>netto dei costi di vendita e il valore d\u2019uso. Nella determinazione del valore d\u2019uso, i <span class=\"_ _3\"></span>flussi di cassa futuri stimati sono scont<span class=\"_ _1\"></span>ati al loro valore attuale utilizzando un tasso al lordo delle imposte che riflette le valutazioni<span class=\"ws0\"> <span class=\"_ _1\"></span></span>correnti di mercato del valore del denaro e dei rischi specifici dell\u2019attivit\u00e0.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf ws1f\">Se </span></span>l\u2019ammontare recuperabile di un\u2019attivit\u00e0 (o di u<span class=\"_ _3\"></span>na unit\u00e0 generatrice di flussi finanziari) \u00e8 stimato<span class=\"_ _5f\"></span> essere infer<span class=\"_ _1\"></span>iore rispetto al relativo valor<span class=\"_ _1\"></span>e contabile, esso \u00e8 <span class=\"lse wsd9\">ridotto a<span class=\"_ _5f\"></span>l minor valo<span class=\"_ _3\"></span>re re<span class=\"_ _5f\"></span>cuperabile. <span class=\"_ _5f\"></span>La </span>perdita<span class=\"_ _5f\"></span> di valo<span class=\"_ _3\"></span>re \u00e8 <span class=\"_ _5f\"></span>rilevata n<span class=\"_ _5f\"></span>el conto e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>co.<span class=\"ls0 ws0\"> <span class=\"ls10 ws4d\">Quando una svalutaz<span class=\"_ _1\"></span>ione non ha pi\u00f9 ragione di </span></span>essere mantenuta, il valore contabile dell\u2019attivit\u00e0 (o dell\u2019unit\u00e0 generatrice di flussi finanziari), ad eccezione del<span class=\"ls0 ws0\">l\u2019<span class=\"_ _3\"></span><span class=\"ls10 ws16\">avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws44\">, \u00e8 incrementato al nuovo valore derivante dalla stima del suo v<span class=\"_ _1\"></span>alore </span></span></span>re<span class=\"ls19 ws22\">cuperabile, ma non<span class=\"_ _1\"></span> oltre il valore netto di carico che l\u2019attivit\u00e0 avrebbe avuto se non fosse st<span class=\"_ _1\"></span>ata </span>effet<span class=\"_ _3\"></span>tuata la<span class=\"_ _3\"></span> sva<span class=\"_ _3\"></span>lutazio<span class=\"_ _5f\"></span>ne per perd<span class=\"_ _5f\"></span>ita di va<span class=\"_ _5f\"></span>lore. Il rip<span class=\"_ _5f\"></span>ristino d<span class=\"_ _5f\"></span>el valore <span class=\"ls0 ws16\">\u00e8 im<span class=\"_ _3\"></span>putato imm<span class=\"ls11 ws23\">ed<span class=\"_ _3\"></span>iatamente </span></span>al cont<span class=\"_ _1\"></span>o economico.<span class=\"ls0 ws0\"> </span>Nel capitolo dedicato all\u2019impairment test viene <span class=\"_ _3\"></span>esposto in maniera dettagliata il <span class=\"_ _5f\"></span>proce<span class=\"_ _1\"></span>dimento seguito per la validazione degli importi di avviamento iscritti a bilancio e de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li assets immateriali e materiali d<span class=\"ls11 ws0\">etenuti da<span class=\"_ _3\"></span>lle soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.</span><span class=\"ls11 ws0\"> <span class=\"ls0\"> </span></span>Partecipazion<span class=\"_ _3\"></span>i<span class=\"ls0 ws0\"> </span><span class=\"ws11\">con<span class=\"_ _3\"></span>tabiliz<span class=\"_ _3\"></span>zate con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span></span>Sono costituite<span class=\"ls0 ws0\"> <span class=\"ws1e\">da partecipazioni in societ\u00e0 collegate <span class=\"_ _3\"></span>valutate con il metodo del p<span class=\"_ _5f\"></span>atr<span class=\"_ _1\"></span>imonio netto </span></span>cos\u00ec come riportato nel capitolo \u201cPrincipi di consolida<span class=\"lsf ws15\">mento e<span class=\"_ _1\"></span>d area di con<span class=\"_ _1\"></span>solidame<span class=\"_ _1\"></span>nto\u201d.</span><span class=\"ws0\"> </span>Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls7 ws7\">f<span class=\"_ _1\"></span>inanziarie non corrent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span></span>La voce co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e <span class=\"ls0 ws58\">le partecipazioni in societ\u00e0 in societ\u00e0 collegate non <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutate con il<span class=\"_ _3\"></span> metodo </span>del patrimonio netto e quelle in altre im<span class=\"_ _5f\"></span>pr<span class=\"_ _1\"></span>ese, secondo quanto riportato nel capi<span class=\"_ _5f\"></span>tolo \u201cPrincipi di consolidamento ed are<span class=\"_ _1\"></span>a di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento\u201d. La voce comprende anche c<span class=\"lsf wsc7\">redi<span class=\"_ _1\"></span>ti a medio te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>, </span>contributi da ricevere, depositi cauzionali e similari, tutti valutati al lo<span class=\"_ _3\"></span>ro valore nominale che normal<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> coin<span class=\"_ _1\"></span><span class=\"ls0 ws87\">cide con il valore di realizzo.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">Per<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span></span></span>iori approfondimenti sulla loro iscrizione e </span>valutazione si rimanda a quanto riportato nel paragr<span class=\"_ _1\"></span>afo sotto riportato \u201cAttivit\u00e0 finanziarie (Non correnti<span class=\"_ _5f\"></span>/Correnti<span class=\"_ _5f\"></span>)\u201d.<span class=\"_ _1ec\"> </span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls7 ws11 gs1ce\">Rimanenze<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws5f gs1cf\">Le rimanenze<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">di prodotti ortofrutticoli,</span> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">di materie prime, sussidiarie e di consumo sono valut<span class=\"_ _1\"></span>ate al </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsbd gs1d0\">minor valor<span class=\"_ _1\"></span>e tra <span class=\"_ _1\"></span>il costo di ac<span class=\"_ _1\"></span>quisto<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">o di fabbricazione</span></span><span class=\"ws55\">, determinato secondo la configur<span class=\"_ _1\"></span>azione </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws6b gs1d1\">FIFO, ed i<span class=\"_ _1\"></span>l<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">valore di realizzo desumibile dal mercato alla data di chiusur<span class=\"_ _1\"></span>a del bilancio<span class=\"ls11 ws23\">. <span class=\"_ _43\"> </span><span class=\"ls19 ws6e\">Il costo </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs1d2\">include gli oneri accessori <span class=\"_ _5f\"></span>al ne<span class=\"_ _1\"></span>tto degli scon<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i commerciali e, per<span class=\"_ _3\"></span> i prodotti finiti<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls19 wsc5\">o in corso di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs1d3\">lavorazione il costo di fabbricazione, in<span class=\"_ _3\"></span>clude le materie prime, la m<span class=\"_ _3\"></span>anodopera diretta e gli altri </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs1d4\">costi direttamente imputabili alla produzione oltre al ribaltament<span class=\"_ _1\"></span>o dei costi indiretti di produzione </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs1d5\">ragionevolmente riconducibili allo svolgimento delle attiv<span class=\"_ _1\"></span>it\u00e0 produttive in condizioni di utilizzo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws1a3 gs1d6\">normale de<span class=\"_ _1\"></span>lla capacit<span class=\"_ _1\"></span>\u00e0 produtt<span class=\"_ _1\"></span>iva. <span class=\"ls0 ws74\">Il valore di iscrizione \u00e8 eventualmente rettificat<span class=\"_ _1\"></span>o di uno<span class=\"_ _3\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws29 gs1d7\">specifi<span class=\"_ _3\"></span>co a<span class=\"_ _3\"></span>ccanto<span class=\"_ _3\"></span><span class=\"ls19 wsb5\">namento per tener conto dei fenomeni di svalutazione per obsolescenza e l<span class=\"_ _3\"></span>ento </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1d8\">rigiro che possono eventualmente interessare i materiali di imballo<span class=\"_ _3\"></span>.<span class=\"ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11 gs1d9\">Attivit\u00e0 Biol<span class=\"_ _5f\"></span>ogiche (\u201c<span class=\"ls8 wsa\">Biological asset</span><span class=\"ls7\">\u201d)<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gs1da\">La vo<span class=\"_ _5f\"></span>ce <span class=\"ls0 ws75\">Attivit\u00e0 <span class=\"_ _1\"></span>Biologiche (\u201c<span class=\"ls19 ws55\">Biological Asset<span class=\"ls21 ws22\">\u201d)</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lsf ws5d\">incl<span class=\"_ _1\"></span>ude fru<span class=\"_ _1\"></span>tta ne<span class=\"_ _1\"></span></span><span class=\"ws47\">l suo stadio d<span class=\"_ _5f\"></span>i matu<span class=\"_ _1\"></span>razione sulla<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws7c gs1db\">pianta (<span class=\"_ _1\"></span><span class=\"lsf wsa5\">nel caso del Gru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lse ws60\">avocado<span class=\"_ _5f\"></span>) che <span class=\"ls0 ws52\">viene prodotta nelle<span class=\"ws0\"> <span class=\"_ _37\"></span></span></span><span class=\"ws71\">are<span class=\"_ _3\"></span>e agri<span class=\"_ _5f\"></span>cole<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>di Orsero<span class=\"_ _5f\"></span><span class=\"ls11 ws51\">. Per le </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs1dc\">attivit\u00e0 biologiche risulta a<span class=\"_ _3\"></span>pplicabile lo IAS 41<span class=\"ls23 wse0\">, secondo<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span>le rimanenze di<span class=\"_ _5f\"></span> frutta sulla pianta </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs1dd\">devono essere<span class=\"_ _1\"></span> <span class=\"ls0 ws16\">misurate sulla<span class=\"ws0\"> <span class=\"ls11\">base d<span class=\"_ _5f\"></span>el <span class=\"ff8 lse ws23\">fair value</span><span class=\"ls0\"> <span class=\"lsf ws15\">al netto dei<span class=\"_ _1\"></span> cost<span class=\"_ _1\"></span>i stimat<span class=\"_ _1\"></span>i di ve<span class=\"_ _1\"></span>ndita, a<span class=\"_ _1\"></span> meno ch<span class=\"_ _1\"></span>e il </span></span></span></span></span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 lse ws56 gs1de\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws55\">non<span class=\"_ _1\"></span> possa essere determinat<span class=\"_ _1\"></span>o in modo attendibile. Lo IAS 41<span class=\"_ _1\"></span> assume che il </span></span>fair valu<span class=\"_ _5f\"></span>e<span class=\"ff1 ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gs1df\">possa essere <span class=\"lsf wsd0\">misu<span class=\"_ _1\"></span>rato att<span class=\"_ _1\"></span>endibilmen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">per la maggior parte delle at<span class=\"_ _3\"></span>tivit\u00e0 biologiche<span class=\"ls11 ws23\">, <span class=\"ls2c ws1a4\">pur<span class=\"_ _1\"></span> t</span></span><span class=\"ws0\">u<span class=\"ls10 ws16\">ttavia, </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs1e0\">qualora al momento della<span class=\"ws0\"> </span>rilevazione iniziale non sia dispo<span class=\"_ _3\"></span>nibile un prezzo quotato in un mercato<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws73 gs1e1\">attivo<span class=\"_ _3\"></span> <span class=\"_ _37\"></span><span class=\"ls17 ws3\">oppure <span class=\"_ _37\"></span><span class=\"ls0 ws52\">le misurazioni <span class=\"ls11 ws51\">alternative del<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ff8 lse ws71\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">venisse<span class=\"_ _1\"></span>r</span><span class=\"ws52\">o giudicate inattendibili, in tal caso </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1e2\">l'attivit\u00e0 \u00e8 valutata al costo al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati e perdite di valore. <span class=\"ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs1e3\">Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls3d ws1d gs1e4\">Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs1e5\">Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gs1e6\">classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wse1 gs1e7\">di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs1e8\">valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs1e9\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs1ea\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs1eb\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs1ec\">complessivo.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs1ed\">Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs1ee\">di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1ef\">Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1f0\">attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsa0 gs1f1\">prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs1f2\">scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws51 gs1f3\">delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs1f4\">tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs1f5\">modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws5a gs1f6\">9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs1f7\">contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs1f8\">finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws187 gs1f9\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs1fa\">flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc4 gs1fb\">Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9b gs1fc\">un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs1fd\">unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1fe\">finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span><span class=\"lse ws23\"><span class=\"ff2 ls0 ws0\"> </span></span></div>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws23\"><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>Credit<span class=\"_ _1\"></span>i commercia<span class=\"_ _1\"></span>li<span class=\"ls28 ws6\">, att<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls4\">ed al<span class=\"_ _5f\"></span>tri crediti<span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></span></span>I credi<span class=\"_ _5f\"></span>ti commer<span class=\"_ _3\"></span>ciali<span class=\"ls0 ws75\">, le at<span class=\"_ _3\"></span>tivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _37\"></span></span>e gli altri crediti sono inizialmente riconosciuti al <span class=\"ff8 lse ws80\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls23 ws27\">, </span></span></span>corrispondente<span class=\"_ _1\"></span> al prezzo dell<span class=\"ls10 wsc1\">a relati<span class=\"_ _1\"></span>va </span><span class=\"ws2b\">operazione<span class=\"ls0 ws0\">, <span class=\"_ _d\"> </span></span></span>in quanto non<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">\u00e8 prese<span class=\"_ _5f\"></span>nte una si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tiva </span></span>componente di fina<span class=\"_ _5f\"></span>nziamento<span class=\"ls0 ws0\">; <span class=\"_ _40\"></span><span class=\"ls19 ws2b\">successivamente</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">essi sono</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">valutati in base al metodo del costo </span></span>ammortizzato, al netto del fondo svalut<span class=\"_ _1\"></span>azione. <span class=\"ls0 ws0\"> </span>L\u2019IFRS 9 definisce un nuovo modello di impairment/svalutazione di tali attivit\u00e0, con l\u2019obiettiv<span class=\"_ _1\"></span>o di fornire informazioni utili agli utilizzatori del bilancio in mer<span class=\"_ _1\"></span>ito alle relative perdite attese. Secondo tale modello, il Gruppo valuta i credit<span class=\"_ _1\"></span>i adottando una logica di perdita attesa (<span class=\"ff8 lsf ws1f\">Expecte<span class=\"_ _1\"></span>d <span class=\"ls19 ws2b\">Loss</span></span><span class=\"ls1c ws2e\">), in </span>sostituzione del frame<span class=\"ls0 wsac\">w<span class=\"_ _1\"></span>ork IAS 39 basato tipicamente<span class=\"_ _3\"></span> sulla valutazione delle perdite osservate </span>(<span class=\"ff8 ls19 ws55\">Incurred Loss</span><span class=\"ws47\">). Per i cre<span class=\"_ _1\"></span>diti <span class=\"_ _3\"></span>commerciali il Gruppo adotta un approccio alla valutazione di tipo </span>semplificato (cd. <span class=\"ff8 ws0\">Simplified <span class=\"ls17 ws3\">Appr<span class=\"_ _1\"></span>oach</span></span><span class=\"ws7b\">) che non richiede la <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ilevazione delle modifich<span class=\"ls23 ws57\">e peri<span class=\"_ _1\"></span>odic<span class=\"_ _1\"></span>he </span></span>del rischio di credito, q<span class=\"_ _3\"></span>uanto piuttosto la contabilizzazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a <span class=\"ff8 lsf wse7\">Expected Cr<span class=\"_ _1\"></span>edit Loss</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">c<span class=\"_ _1\"></span>alcolata </span></span>sull\u2019intera vita del credito (cd<span class=\"ff8 ls11 ws8d\">. Lifetime Expected Cred<span class=\"_ _5f\"></span>it Loss<span class=\"ff1 ls10 wsc4\">). In part<span class=\"_ _1\"></span>icolare,<span class=\"_ _1\"></span> la policy at<span class=\"_ _1\"></span>tuata dal </span></span>Gruppo <span class=\"_ _d\"> </span><span class=\"ls0 ws40\">pre<span class=\"_ _1\"></span>vede la stratifi<span class=\"_ _3\"></span>cazione dei crediti commerciali in categorie s<span class=\"_ _3\"></span>ulla base dei giorni di </span>scaduto, definendo lo stanziamento basandosi sull\u2019esperienza storica delle perdite sui crediti, rettifi<span class=\"_ _5f\"></span>cata per t<span class=\"_ _3\"></span>ener c<span class=\"ls0 ws16\">on<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di fattori previsionali specifici <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iferiti ai creditori ed all\u2019ambiente<span class=\"ff2 ws0\"> <span class=\"_ _c\"> </span></span></span>economico.<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws87\">Il rischio di cred<span class=\"_ _3\"></span>ito deve essere rivalutato alla d<span class=\"_ _3\"></span>ata di riferimento del bilancio anche<span class=\"_ _3\"></span> </span></span>per quelle attivit\u00e0 finanziarie i cui flussi finanziari sono stati rinegoziati<span class=\"ws0\"> <span class=\"_ _69\"> </span></span>o modificati. <span class=\"ls1b ws8c\">I cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>i </span>commerc<span class=\"_ _1\"></span>iali vengo<span class=\"_ _1\"></span>no interament<span class=\"_ _1\"></span>e svalut<span class=\"_ _1\"></span>ati in asse<span class=\"_ _1\"></span>nza di una rag<span class=\"_ _1\"></span>ionevole<span class=\"_ _1\"></span> aspettat<span class=\"_ _1\"></span>iva di recu<span class=\"_ _1\"></span>pero, ovvero in presenza di controparti commerciali inattive. Il valore<span class=\"_ _1\"></span> contabile dell\u2019attivit\u00e0 viene ridotto mediante l\u2019utilizzo del fondo svalutazione e l\u2019importo della perdita viene rilevato a conto economico. <span class=\"ls0 ws0\"> </span>Ad ogni<span class=\"_ _5f\"></span> data di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _5f\"></span>to del bi<span class=\"_ _3\"></span>lancio<span class=\"_ _5f\"></span> il Grup<span class=\"_ _3\"></span>po, p<span class=\"_ _5f\"></span>ertanto,<span class=\"_ _3\"></span> deve<span class=\"_ _5f\"></span> rilevare<span class=\"_ _5f\"></span> nel con<span class=\"_ _5f\"></span>to econom<span class=\"_ _5f\"></span>ico come utile o perdita per<span class=\"_ _1\"></span> riduzione di valore le variazioni cumulate delle per<span class=\"_ _1\"></span>dite atte<span class=\"ls16 wscd\">se<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>lungo tu<span class=\"_ _5f\"></span>tta </span>la vita del <span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>edito<span class=\"_ _3\"></span>. Tale val<span class=\"_ _3\"></span>utazione d<span class=\"_ _3\"></span>eve esse<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e fatta p<span class=\"_ _5f\"></span>er i crediti commer<span class=\"_ _5f\"></span>ciali. Le perdi<span class=\"_ _3\"></span>te attese su crediti dello stru<span class=\"_ _1\"></span>mento finanziario devono riflettere<span class=\"_ _1\"></span> un importo obiettivo e ponderato, il valore temporale del<span class=\"_ _3\"></span> denaro <span class=\"_ _3\"></span>e le informa<span class=\"_ _5f\"></span>zioni <span class=\"ls19 ws22\">ragionev<span class=\"_ _1\"></span>oli e dim<span class=\"_ _3\"></span>ostrabili a disposizione.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>Quando la riscossione del corrispettivo \u00e8 differita oltre i normali termini c<span class=\"_ _1\"></span>ommerciali p<span class=\"_ _3\"></span>raticati ai clienti, si procede all\u2019attualizzazione del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"lsf ws186\">, impiegan<span class=\"_ _1\"></span>do un idone<span class=\"_ _1\"></span>o tasso di merca<span class=\"_ _1\"></span>to</span><span class=\"ws0\">. </span>All\u2019interno della vo<span class=\"ls11 ws63\">ce \u201c<span class=\"ls1b ws6c\">A<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span></span></span>rediti ed altre attivit\u00e0 correnti\u201d sono inclusi anc<span class=\"ws0\">h</span>e i ratei e risconti relativi<span class=\"_ _5f\"></span> a quot<span class=\"_ _5f\"></span>e di costi<span class=\"_ _5f\"></span> e prove<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span> comuni a d<span class=\"_ _5f\"></span>ue o pi\u00f9<span class=\"_ _5f\"></span> esercizi<span class=\"_ _5f\"></span> la cui e<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 va<span class=\"_ _5f\"></span>ria in ra<span class=\"_ _5f\"></span>gione del<span class=\"_ _5f\"></span> tempo, in applicazione del principio di competenza eco<span class=\"_ _3\"></span>nomica.<span class=\"_ _1ec\"> </span>Dis<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span><span class=\"ls8 ws123\">ilit\u00e0<span class=\"ls0 ws0\"> </span><span class=\"wsa\">liquide e mezzi equivalenti<span class=\"ls0 ws0\"> </span></span></span>Tale vo<span class=\"_ _3\"></span>ce <span class=\"_ _3\"></span>compre<span class=\"_ _3\"></span>nde <span class=\"_ _3\"></span>valori<span class=\"_ _5f\"></span> in cassa<span class=\"_ _5f\"></span> e conti <span class=\"_ _5f\"></span>correnti ba<span class=\"_ _5f\"></span>ncari/pos<span class=\"_ _5f\"></span>tali rimb<span class=\"_ _5f\"></span>orsabili a<span class=\"_ _5f\"></span> vista (<span class=\"_ _5f\"></span>comprese le competenze attive e<span class=\"_ _5f\"></span> passive maturate alla data di bila<span class=\"_ _3\"></span>ncio) ed <span class=\"ws0\">iscritti <span class=\"_ _1\"></span></span>al loro valore nominale,<span class=\"_ _5f\"></span> normalmente coincidente c<span class=\"_ _1\"></span>on il <span class=\"ff8 lse ws23\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\">.</span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span>Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls4 ws5\">po<span class=\"lsa wsd\">ssedute per la<span class=\"ls0 ws0\"> <span class=\"ls1d ws11d\">dism<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> gru<span class=\"_ _1\"></span>ppi<span class=\"_ _1\"></span> in d<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>iss<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> ope<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e </span></span></span></span>cessate<span class=\"ls0 ws0\"> </span>Le a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"_ _3\"></span> non<span class=\"_ _5f\"></span> correnti<span class=\"_ _5f\"></span> <span class=\"ls19 wsaa\">possedute per <span class=\"ls0 ws52\">la dismissione, i gruppi in<span class=\"_ _3\"></span> dismissione e le<span class=\"_ _3\"></span> attivit\u00e0 operative </span></span>cessate i<span class=\"_ _5f\"></span>l cui valore <span class=\"_ _5f\"></span>contabil<span class=\"_ _3\"></span>e sar\u00e0<span class=\"_ _3\"></span> recupera<span class=\"_ _5f\"></span>to principa<span class=\"_ _5f\"></span>lmente at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rave<span class=\"_ _3\"></span>rso la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita piutto<span class=\"_ _3\"></span>sto ch<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> attraverso l\u2019u<span class=\"_ _1\"></span>tilizzo continuativo, non<span class=\"_ _1\"></span> sono oggetto di ammortamento e<span class=\"_ _1\"></span> sono valutate al minor<span class=\"ls23 ws27\">e </span>tra il loro valore nett<span class=\"_ _1\"></span>o contabile e<span class=\"ws0\">d il <span class=\"ff8 lse wsd9\">fair value</span> </span>al netto dei costi di vendita<span class=\"ls11 wsa0\">; l\u2019eventuale d<span class=\"_ _5f\"></span>iff<span class=\"_ _1\"></span>erenza<span class=\"_ _5f\"></span> </span>emersa \u00e8 imputata a conto economico come svalutazione<span class=\"ls11 ws23\">. <span class=\"_ _37\"></span><span class=\"ls0 ws87\">Per quan<span class=\"_ _3\"></span>to riguarda le plusvalenze/ </span></span>minusvalenze rilevate a seguito della valutazione al <span class=\"ff8 ls10 ws16\">fai<span class=\"_ _1\"></span>r<span class=\"ls0 ws0\"> </span>v<span class=\"_ _1\"></span>alue</span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>al netto dei costi di vendita o dalla dismissione delle attivit\u00e0 non co<span class=\"_ _3\"></span>rrenti (o gruppi in d<span class=\"_ _3\"></span>ismissione) classificate come <span class=\"_ _3\"></span>\u201c<span class=\"ls19 ws2c\">possedute per la</span><span class=\"ws0\"> </span>vendita\u201d ai sensi dell\u2019IFRS 5, si classificano n<span class=\"_ _3\"></span>ella voce \u201c<span class=\"lse wsa8\">Alt<span class=\"_ _3\"></span>ri ricavi<span class=\"_ _5f\"></span>/costi opera<span class=\"_ _5f\"></span>tivi\u201d opp<span class=\"_ _3\"></span>ure \u201c<span class=\"ls1b ws2e\">Alt<span class=\"_ _1\"></span>ri </span></span>proven<span class=\"_ _5f\"></span>ti/oneri da<span class=\"_ _5f\"></span> partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _3\"></span><span class=\"ls0 ws0\">\u201d <span class=\"ls19 ws22\">a seconda che si tratti di specific<span class=\"_ _1\"></span>i assets o di partecipazioni.</span><span class=\"ff8\"> </span></span>Si evidenzia ch<span class=\"_ _1\"></span>e<span class=\"ws75\">, per \u201cGruppo <span class=\"_ _3\"></span>in dismissione\u201d (Disposal group) si intende u<span class=\"_ _3\"></span>n insieme di attivit\u00e0 e </span>passivit\u00e0 direttamente correlate destinate alla dismissione nell\u2019ambito di un\u2019unic<span class=\"_ _1\"></span>a operazione.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">Le </span></span>attivit\u00e0 operative cessate (Discontinued Operations) sono, invece, costituite da una significativa componente del Gruppo, quale ad esempio un importante ramo autonomo di att<span class=\"_ _1\"></span>ivit\u00e0 o area geograf<span class=\"_ _1\"></span>ica di attiv<span class=\"_ _1\"></span>it\u00e0 o una controllat<span class=\"_ _1\"></span>a acquisita e<span class=\"_ _1\"></span>sclusivament<span class=\"_ _1\"></span>e in funzione di un<span class=\"_ _1\"></span>a rivendita. <span class=\"ls0 ws0\"> </span>I dati relativi alle att<span class=\"_ _1\"></span>ivit\u00e0 non correnti <span class=\"ls19 ws2b\">possedut<span class=\"ls11 ws23\">e <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">per <span class=\"ls0 ws7e\">la d<span class=\"_ _5f\"></span>ismissione, i g<span class=\"_ _1\"></span>ruppi in dismissione e le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span>operative cessa<span class=\"_ _5f\"></span>te vengono p<span class=\"_ _3\"></span>resentati i<span class=\"_ _5f\"></span>n due specifiche vo<span class=\"_ _3\"></span>ci della <span class=\"ls0 ws0\">s<span class=\"ls1b ws2e\">itua<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _3b\"> </span></span>patrimoniale-<span class=\"_ _1ec\"> </span></span>finanz<span class=\"_ _1\"></span>iaria: attivit\u00e0 <span class=\"ls19 ws1a0\">possedu<span class=\"_ _1\"></span>te per la vendita<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span></span>e passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lsf wse3\">dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e correlat<span class=\"_ _1\"></span>e alle att<span class=\"_ _1\"></span>ivit\u00e0 </span>possedute per la<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span> </span> </span>Con esclusivo riferiment<span class=\"_ _1\"></span>o alle attivit\u00e0 operative cessate, i risultati economici netti da esse consegu<span class=\"_ _1\"></span>it<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span> </span>nelle more<span class=\"_ _3\"></span> del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls19 ws11f\">processo di dismissione, le plusvalenze/minusvalen<span class=\"_ _1\"></span>ze derivanti dalla dismissione </span></span>stessa e<span class=\"ls0 ws0\">d <span class=\"ls11 wsa0\">i corrispondenti<span class=\"_ _5f\"></span> dati comparati<span class=\"_ _3\"></span>vi dell\u2019eser<span class=\"_ _5f\"></span>cizio/periodo prec<span class=\"_ _5f\"></span>edente vengono pr<span class=\"_ _5f\"></span>esentati </span></span>in una specifica voce del <span class=\"ws0\">c<span class=\"ls19 ws22\">onto economico: \u201c<span class=\"ls16 ws1d\">Utile/<span class=\"_ _5f\"></span>perd<span class=\"_ _3\"></span>ita d<span class=\"_ _3\"></span>a atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> operati<span class=\"_ _5f\"></span><span class=\"ls19 ws2d\">v<span class=\"_ _1\"></span>e cessate<span class=\"ls21 ws22\">\u201d.</span></span></span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws1d\"><span class=\"ls19 ws2d\"><span class=\"ls21 ws22\"> <span class=\"ls0 ws0\"> </span></span></span></span></span></span>Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span>variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span>con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span>rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span>finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span>passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">  </span>Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span>non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span>debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span>banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span>debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su acquisizioni.  I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span>loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span>rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span>Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span>Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span>nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span>positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span>primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span>strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span>coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span>coperti ammissibili; <span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span>della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span>economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span>il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span>Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span>value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span>effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span>segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span>dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span>dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span>inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span>prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span>Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.<span class=\"ls0 ws0\"> </span>Azioni proprie<span class=\"ls0 ws0\"> </span>Le<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>i <span class=\"ls17 ws3\">proprie <span class=\"ls0 ws28\">sono is<span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>itte in riduzione del pa<span class=\"_ _5f\"></span>tr<span class=\"_ _1\"></span>imonio netto. Il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osto originario delle azioni p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>oprie </span></span>e gli effetti economici derivanti dalle eventuali vendite suc<span class=\"_ _1\"></span>cessive sono parimenti rilevati come<span class=\"ws0\"> </span>movimenti di patrimonio netto.<span class=\"ws0\"> </span>Fondi <span class=\"ls0 ws0\"> </span>Il Gruppo <span class=\"ls0 ws0\">rileva <span class=\"_ _3f\"> </span><span class=\"ws45\">ne<span class=\"_ _1\"></span>lla voce <span class=\"ls1b ws2e\">fo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span><span class=\"lse wscb\">rischi ed on<span class=\"_ _3\"></span>eri (co<span class=\"_ _5f\"></span>rrenti e non co<span class=\"_ _5f\"></span>rrenti)<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls10 ws116\">g<span class=\"_ _1\"></span>li accantonamen<span class=\"_ _1\"></span>ti </span></span></span></span></span></span>effet<span class=\"_ _3\"></span>tuati a <span class=\"_ _5f\"></span>fronte di <span class=\"ls0 ws0\">obblig<span class=\"_ _3\"></span>azioni <span class=\"_ _1\"></span><span class=\"ls10 ws16\">attual<span class=\"_ _1\"></span></span>i<span class=\"ls11 ws57\">, legal</span>i <span class=\"ws44\">o implicit</span>e, <span class=\"_ _1\"></span><span class=\"ls23 ws8d\">leg<span class=\"_ _1\"></span>ate a<span class=\"_ _1\"></span>d</span> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">event</span>i <span class=\"ls10 ws16\">pass<span class=\"_ _1\"></span>at</span>i <span class=\"_ _1\"></span><span class=\"ls19 ws49\">al sussister<span class=\"_ _1\"></span>e di </span></span>due precise co<span class=\"_ _3\"></span>ndizioni <span class=\"_ _5f\"></span>rappresentate <span class=\"ls1c ws2f\">(i) <span class=\"_ _69\"> </span><span class=\"ls10 ws16\">dalla <span class=\"_ _3b\"> </span>elevata <span class=\"_ _3b\"> </span><span class=\"ls17 ws3\">probabil</span></span></span>it\u00e0 che nel t<span class=\"_ _5f\"></span>empo si renda necessario l\u2019impieg<span class=\"_ _1\"></span>o di risorse del Grup<span class=\"ls17 ws1b1\">po pe<span class=\"_ _1\"></span>r </span><span class=\"ws2b\">soddisfare <span class=\"_ _3f\"> </span><span class=\"ls0 ws0\">l</span></span>e st<span class=\"_ _1\"></span>esse<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls11 ws23\">e <span class=\"_ _d\"> </span></span><span class=\"ws68\">(<span class=\"_ _1\"></span>ii) nel caso sia possibile</span> </span>effet<span class=\"_ _3\"></span>tuare<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">una stima attendibile dell\u2019a<span class=\"_ _3\"></span>mmontare dell<span class=\"ls23 ws27\">e <span class=\"_ _37\"></span></span><span class=\"ws0\">obbligazion</span>i in questione<span class=\"ws0\">. <span class=\"_ _1\"></span></span>Gli stanziamenti </span></span>riflettono la migliore stima possibile effettu<span class=\"_ _1\"></span>ata sulla base degli elementi a disposizione.<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls1b ws1b2\">I<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>i </span></span>vengono riesaminati ad ogni data di riferimento del bilancio ed ev<span class=\"_ _1\"></span>entualmente rettificati per riflettere la miglior stima corrente; event<span class=\"_ _3\"></span>uali <span class=\"ls19 wsaa\">variazioni di stima sono riflesse nel </span><span class=\"ws0\">c<span class=\"ls19 ws2b\">onto <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>onomico </span></span>del periodo in cui la variazione \u00e8 avvenuta. Quando l\u2019effetto finanziario del temp<span class=\"_ _3\"></span>o \u00e8 significativo e le date di pagamento<span class=\"_ _3\"></span> delle obbligazioni sono sti<span class=\"_ _3\"></span>mabili, l\u2019accantonamento \u00e8 oggetto di attualizzazione utilizzando un tasso d<span class=\"_ _5f\"></span>i scont<span class=\"_ _1\"></span>o che<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>iflette<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws69\">la val<span class=\"_ _5f\"></span>utazione<span class=\"_ _5f\"></span> corrente d<span class=\"_ _5f\"></span>el costo<span class=\"_ _5f\"></span> del </span></span>denaro in relazione al tempo. L\u2019incr<span class=\"_ _1\"></span>emento del fondo connesso al trascorrere del tempo \u00e8 imputat<span class=\"_ _1\"></span>o a <span class=\"ls0 ws0\">c<span class=\"ls19 ws2b\">onto </span>e<span class=\"ls19 ws3f\">conomi<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>o alla voce \u201c<span class=\"ls0 ws7e\">Provent<span class=\"_ _1\"></span>i finanziari e <span class=\"ls1c ws1b3\">Oneri finanziari</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 ws9e\">e differenze cambio<span class=\"ls21 ws22\">\u201d. <span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>In caso di cause legali, l\u2019ammontare dei fondi viene determinato sulla base delle valutazioni dei rischi al fine di deter<span class=\"_ _1\"></span>minare la p<span class=\"_ _3\"></span>robabilit\u00e0, la tempistica e gli import<span class=\"_ _1\"></span>i coinvolti. <span class=\"ls10 wsc3\">Quando la passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> </span>\u00e8 relativ<span class=\"_ _1\"></span>a ad<span class=\"ls0 ws0\"> <span class=\"ws1e\">immobili, impia<span class=\"_ _3\"></span>nti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws2d\">(per esem<span class=\"_ _3\"></span>pio smantellamento e ripr<span class=\"_ _1\"></span>i<span class=\"ls0 ws1e\">stino siti), il fo<span class=\"_ _3\"></span>ndo </span></span></span></span></span>\u00e8 rilevato in contropartita all\u2019<span class=\"_ _3\"></span>attivit\u00e0 cui si riferisce e l\u2019imputazione a <span class=\"ws0\">c<span class=\"ls2b wsbb\">ont<span class=\"_ _1\"></span>o <span class=\"_ _40\"></span></span>e<span class=\"lse ws56\">conomi<span class=\"_ _3\"></span>co avvien<span class=\"_ _5f\"></span>e </span></span>attraverso il proce<span class=\"_ _1\"></span>sso di ammortamento. <span class=\"ls0 ws0\"> </span>Nelle note al bilancio vengono illustrate le passivit\u00e0 potenziali significative rappresentate<span class=\"ws0\"> <span class=\"lsf ws1f\">da: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws24\">obbligazioni possibili (ma non probabili) deriv<span class=\"_ _1\"></span>anti da eventi passati, la cui esistenza sar\u00e0 </span></span>confermata solo al ver<span class=\"_ _1\"></span>ificarsi o meno di uno o pi\u00f9 event<span class=\"_ _1\"></span>i futuri non totalmente sotto il controllo dell\u2019impresa; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws75\">obbligazioni attuali derivanti da eventi pa<span class=\"ls19 wsbd\">ssati il <span class=\"_ _3\"></span>cui ammontare non pu\u00f2 essere <span class=\"_ _5f\"></span>st<span class=\"_ _1\"></span>imato </span></span></span>attendibilmente o il<span class=\"_ _1\"></span> cui adempimento potrebbe non essere oneroso.<span class=\"_ _1ec\"> </span>Benefici ai dipenden<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> </span>Benefici<span class=\"_ _3\"></span> a brev<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> termi<span class=\"_ _3\"></span>ne<span class=\"ls0 ws0\"> </span>I benefici ai dipendenti a<span class=\"_ _5f\"></span> breve termine sono contabilizzati a conto e<span class=\"_ _3\"></span>conomico nel periodo in<span class=\"_ _3\"></span> cui viene <span class=\"ls10 ws20\">prestata l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 lav<span class=\"_ _1\"></span>orativa.<span class=\"ls0 ws0\"> </span></span>Benefici<span class=\"_ _3\"></span> successiv<span class=\"_ _3\"></span>i al ra<span class=\"_ _5f\"></span>pporto di lavoro<span class=\"ls0 ws0\"> </span>I dipendenti delle societ\u00e0 del Gruppo fruiscono di benefici <span class=\"ws8b\">in coin<span class=\"_ _1\"></span>cidenza o <span class=\"ws0\">s</span></span>uccessivi alla fine del rapporto di lavoro,<span class=\"_ _1\"></span> che possono essere piani pensi<span class=\"_ _1\"></span>onistici a contr<span class=\"_ _1\"></span>ibuzione definita oppure a benefici definiti, e di altri benef<span class=\"_ _1\"></span>ici a lungo termine, secondo le condizioni pratiche<span class=\"_ _1\"></span> locali dei Pa<span class=\"_ _3\"></span>esi in cui tali soc<span class=\"_ _1\"></span>iet\u00e0 operano. La pas<span class=\"ls0 ws8b\">sivit\u00e0 relativa, al netto delle eventuali at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano, </span>\u00e8 determinata sulla base <span class=\"_ _5f\"></span>di ipotesi attuariali stimando l\u2019ammontare dei benefici fu<span class=\"_ _3\"></span>turi che i dipendenti hanno maturato alla data di riferimento<span class=\"ws0\"> <span class=\"lsf ws15\">(c.d. metodo<span class=\"_ _1\"></span> di proie<span class=\"_ _1\"></span>zione u<span class=\"_ _1\"></span>nitaria de</span>l<span class=\"_ _1ec\"> </span></span>credito<span class=\"_ _5f\"></span>)<span class=\"ls0 ws7d\">. La passivit\u00e0 \u00e8 rilevata per competenza lungo il periodo di maturazione del diritto<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls2a ws1b4\">e l<span class=\"_ _1\"></span>a </span></span></span>valut<span class=\"_ _1\"></span>azione \u00e8 effettu<span class=\"_ _1\"></span>ata da<span class=\"ls0 ws0\"> <span class=\"ls3d ws1d\">un</span> <span class=\"ls2a ws3e\">att<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i</span>o <span class=\"lsf ws1f\">indi<span class=\"_ _1\"></span>pendent<span class=\"_ _1\"></span></span>e <span class=\"ls2b wsbb\">per<span class=\"_ _1\"></span> <span class=\"ls16 ws73\">tutte<span class=\"_ _3\"></span> <span class=\"ls11 ws0\">le societ\u00e0 d<span class=\"_ _5f\"></span>el Gruppo<span class=\"ls0\">. </span></span></span></span></span>Il trattamento contabile dei piani pensionistici <span class=\"lse wsd9\">e de<span class=\"_ _3\"></span>gli al<span class=\"_ _5f\"></span>tri benefi<span class=\"_ _5f\"></span>ci successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rto di lavoro<span class=\"_ _5f\"></span> </span>dipende dalla natura degli stessi.<span class=\"ws0\"> </span>I piani a contribuzione definita sono piani per benefici successivi alla fine del rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di lavoro in base ai qual<span class=\"ls0 ws1e\">i le societ\u00e0 del <span class=\"_ _3\"></span>Gruppo versano contribuzioni fisse ad<span class=\"_ _3\"></span> un\u2019entit\u00e0 giuridicam<span class=\"_ _3\"></span>ente distinta </span>su base obbligatoria, contrattuale o volontaria senza che esistano obbligazioni l<span class=\"_ _5f\"></span>egali o implicite ad effettuare <span class=\"_ _3\"></span>versamenti a<span class=\"_ _3\"></span>ggiuntivi se l\u2019<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>it\u00e0 non d<span class=\"_ _5f\"></span>ovesse detenere<span class=\"ls0 ws0\"> <span class=\"lse ws78\">at<span class=\"_ _5f\"></span>tivit\u00e0 suffi<span class=\"_ _5f\"></span>cienti per pa<span class=\"_ _5f\"></span>gare </span></span>tutti i benefici pensionistici <span class=\"_ _3\"></span>maturati relativi all\u2019attivit\u00e0 l<span class=\"_ _3\"></span>avorativa svolta nell\u2019esercizio corrente ed i<span class=\"_ _5f\"></span>n quelli precedenti. I contributi da versare sono rilevati a conto economico s<span class=\"_ _3\"></span>ulla base del principio della c<span class=\"_ _1\"></span>ompete<span class=\"_ _1\"></span><span class=\"ls0 ws16\">nza e classificati tra i costi del personale. <span class=\"ws0\"> </span></span>I piani a benefici definit<span class=\"_ _1\"></span>i sono piani per benefici successivi alla fine del rapporto di lavoro diversi dai piani a contribuzione <span class=\"_ _5f\"></span>def<span class=\"_ _1\"></span>inita. L\u2019obbligazione a <span class=\"_ _3\"></span>finanziare i fondi pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span> piani <span class=\"_ _3\"></span>pensionistici a benefic<span class=\"ls19 ws2d\">i definiti ed il relativo costo annuo rilevato a c<span class=\"_ _1\"></span>onto economico sono determinati su<span class=\"_ _1\"></span>lla base </span>di valutazioni attuariali indipendenti utilizzando il metodo della proiezione unitaria del credito (<span class=\"ff8\">P<span class=\"lsf ws1f\">rojec<span class=\"_ _1\"></span>ted <span class=\"_ _37\"></span></span>Unit<span class=\"_ _1\"></span> <span class=\"_ _37\"></span>C<span class=\"lsf ws1f\">redit <span class=\"_ _40\"></span></span>M<span class=\"ls23 ws27\">ethod<span class=\"_ _1\"></span></span></span><span class=\"ls1c wsb4\">), in funzio<span class=\"_ _5f\"></span>ne di uno o p<span class=\"_ _3\"></span>i\u00f9 fat<span class=\"_ _3\"></span>tori<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">quali l\u2019et\u00e0, gli anni <span class=\"_ _3\"></span>di servizio e la </span></span></span>retribuzione futura prevista. Gli utili e le perdite attuariali relativi ai piani a benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rett<span class=\"_ _1\"></span>ifiche ba<span class=\"_ _3\"></span>sate sull\u2019esperienza passata sono rilev<span class=\"_ _1\"></span>ati i<span class=\"ls19 ws97\">mmediatamente nel periodo in cui sorgon<span class=\"_ _1\"></span>o nel conto economico complessivo e non sono mai </span>class<span class=\"_ _3\"></span>ificati<span class=\"_ _5f\"></span> a conto <span class=\"_ _5f\"></span>economico<span class=\"_ _3\"></span> nei p<span class=\"_ _5f\"></span>eriodi su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi. Le pa<span class=\"_ _5f\"></span>ssivit\u00e0 pe<span class=\"_ _5f\"></span>r benefici<span class=\"_ _5f\"></span> successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> lavoro<span class=\"_ _3\"></span> rileva<span class=\"_ _5f\"></span>te in bil<span class=\"_ _5f\"></span>ancio rappres<span class=\"_ _5f\"></span>entano il <span class=\"_ _5f\"></span>valore attua<span class=\"_ _5f\"></span>le d<span class=\"ls0 ws52\">elle passivit\u00e0 per i piani a </span>benefi<span class=\"_ _5f\"></span>ci <span class=\"_ _1\"></span>defini<span class=\"_ _5f\"></span>ti rettifica<span class=\"_ _5f\"></span>te per tenere co<span class=\"_ _5f\"></span>nto <span class=\"ls0 ws16\">degli utili e delle perdite attuariali non rilevati e ridotte </span>del fair value delle at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano,<span class=\"_ _3\"></span> se esistenti. E<span class=\"_ _3\"></span>ventuali attivit\u00e0 nette d<span class=\"_ _3\"></span>eterminate applicando ques<span class=\"ls19 ws6e\">t<span class=\"_ _1\"></span>o calcolo sono iscritte fino a concorrenz<span class=\"_ _1\"></span>a delle perdite attuariali e del costo </span>relativo a p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>estazioni p<span class=\"_ _5f\"></span>regresse non ricono<span class=\"_ _5f\"></span>sciuti precedentemen<span class=\"_ _5f\"></span>te, oltre al valo<span class=\"_ _5f\"></span>re attuale dei rimborsi disponibili e delle rid<span class=\"_ _3\"></span>uzioni delle contribuzioni future al piano. I <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osti relativi ai piani a benefici definiti sono classificati tra i c<span class=\"_ _1\"></span>osti del personale ad eccezione dei costi re<span class=\"_ _1\"></span>lativi all\u2019incremento del valore attuale dell\u2019obbligazione derivanti dall\u2019avvicinarsi del m<span class=\"_ _3\"></span>omento del pagamento dei benefic<span class=\"_ _1\"></span>i che sono classificat<span class=\"ls0 ws1e\">i fra gli <span class=\"_ _1\"></span>oneri finanziari.<span class=\"ws0\"> </span></span>P<span class=\"ws7e\">er quanto riguarda le societ\u00e0 italiane, il trattament<span class=\"_ _1\"></span>o di fine rapporto dovuto ai dipendenti, ai sensi </span>dell\u2019articolo 2120 del Codice civile<span class=\"ws0\">, <span class=\"lse wsd9\">era consid<span class=\"_ _5f\"></span>erato sino<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re <span class=\"ls18 ws21\">2006<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1c ws2e\">un piano<span class=\"_ _3\"></span> a benefici<span class=\"_ _5f\"></span> </span></span></span></span></span>definiti. La disciplina d<span class=\"lsf ws5d\">i tale fo<span class=\"_ _1\"></span>ndo \u00e8 st<span class=\"_ _1\"></span>ata pr<span class=\"_ _1\"></span>ofondamen<span class=\"_ _1\"></span>te modif<span class=\"_ _1\"></span>icata dal<span class=\"_ _1\"></span>la Leg<span class=\"_ _1\"></span>ge 27<span class=\"_ _1\"></span> dicembre </span>2006,<span class=\"_ _3\"></span> n.296<span class=\"_ _5f\"></span> (\u201cLegge <span class=\"_ _5f\"></span>finanzia<span class=\"_ _3\"></span>ria 2007\u201d<span class=\"_ _5f\"></span>) e su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi Decr<span class=\"_ _3\"></span>eti e <span class=\"_ _5f\"></span>Regolamen<span class=\"_ _3\"></span>ti. <span class=\"ls23 ws8d\">In part<span class=\"_ _1\"></span>icola<span class=\"_ _1\"></span>re,<span class=\"_ _1\"></span> le nu<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span> </span>disposizioni hanno imposto, per le societ\u00e0 aventi un organico superiore<span class=\"_ _1\"></span> ai 50 dipend<span class=\"_ _3\"></span>en<span class=\"ls10 wsc3\">ti alla dat<span class=\"_ _1\"></span>a </span>di introduzione della riforma, <span class=\"lse ws67\">di co<span class=\"_ _5f\"></span>nsiderare il <span class=\"_ _5f\"></span>trattam<span class=\"_ _5f\"></span>ento di fine ra<span class=\"_ _5f\"></span>pporto un p<span class=\"_ _5f\"></span>iano a b<span class=\"_ _5f\"></span>enefici </span>definiti esclus<span class=\"_ _3\"></span>ivamente per <span class=\"_ _5f\"></span>le quote maturate anterio<span class=\"_ _5f\"></span>rmente al 1\u00b0 gennaio 20<span class=\"_ _3\"></span>07<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws1b5\">(e non ancora<span class=\"_ _5f\"></span> </span></span>liquidate alla data di bilancio), mentre successiv<span class=\"_ _1\"></span>am<span class=\"ls10 wsc4\">ente a tale data <span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span></span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>assimilarlo ad un piano <span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>ibuzi<span class=\"_ _1\"></span>one defi<span class=\"_ _1\"></span>nita. In con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza, le quote<span class=\"_ _1\"></span> di tratt<span class=\"_ _1\"></span>amento di fine<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>o maturate succ<span class=\"_ _1\"></span>essivamente a tale data assu<span class=\"_ _1\"></span>mono la natura relativ<span class=\"_ _1\"></span>a ai piani a contribuz<span class=\"_ _1\"></span>ione definita,<span class=\"_ _1\"></span> con esclusione<span class=\"_ _1\"></span>, pertanto, di <span class=\"ls0 ws3b\">c<span class=\"_ _3\"></span>omponenti di stima attuariale<span class=\"ws0\"> <span class=\"_ _44\"> </span></span>nella determinazione del cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di </span>compe<span class=\"_ _3\"></span>tenza. <span class=\"_ _5f\"></span>Le quote di tra<span class=\"_ _5f\"></span>ttamento di<span class=\"_ _5f\"></span> fine rappo<span class=\"_ _3\"></span>rto matura<span class=\"_ _5f\"></span>te fino a<span class=\"_ _3\"></span>l 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2006 rimangono valutate quali piani a benefici definiti secondo procedimenti attuariali, escludendo, per\u00f2 nel<span class=\"ls0\"> calcolo <span class=\"ws16\">la comp<span class=\"_ _3\"></span>onente relativa ai futuri incrementi salariali.</span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span>Pag<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i bas<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span> su az<span class=\"_ _1\"></span>ioni<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Il <span class=\"lsf ws1f\">Pian<span class=\"_ _1\"></span>o <span class=\"ls18 ws2a\">L<span class=\"_ _1\"></span>TI 2020<span class=\"_ _1\"></span></span></span>-<span class=\"ls18 ws21\">2022<span class=\"_ _1\"></span> <span class=\"lsf wsd0\">a f<span class=\"_ _1\"></span>avore degl<span class=\"_ _1\"></span>i amminist<span class=\"_ _1\"></span>ratori e<span class=\"_ _1\"></span> dipenden<span class=\"_ _1\"></span>ti</span></span> <span class=\"lse wsd9\">riconosce<span class=\"_ _3\"></span> un i<span class=\"_ _5f\"></span>ncentivo m<span class=\"_ _5f\"></span>onetario </span>correlato al raggiungimento di determinati obiettivi di performance e di <span class=\"_ _3\"></span>creazione di valore per gli Azionisti, subordinatamente all\u2019avverarsi delle condizioni di accesso (\u201cGate\u201d) e del perdurare<span class=\"_ _1\"></span> del rapporto di lavoro c<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">il Gru<span class=\"_ _1\"></span>ppo. Il Piano prevede, inoltre, che<span class=\"_ _1\"></span> una parte di tali incentivi sia </span></span>indicizzata al rendimento dei titoli della Capogruppo. S<span class=\"lse ws9c\">i \u00e8 provved<span class=\"_ _3\"></span>uto a val<span class=\"_ _5f\"></span>utare <span class=\"ls0 ws0\">al <span class=\"_ _40\"></span></span><span class=\"ff8\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">i </span></span></span></span>servizi prestati e le passivit\u00e0 assunte <span class=\"lse wsd6\">in accord<span class=\"_ _5f\"></span>o con qua<span class=\"_ _5f\"></span>nto previs<span class=\"_ _5f\"></span>to dall\u2019<span class=\"_ _3\"></span>IFRS 2.<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">T<span class=\"_ _1\"></span>ale <span class=\"ff8 ls10 wsd3\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>iene </span></span></span></span></span>imputato a conto economico come costo sulla base d<span class=\"_ _3\"></span>el periodo di maturazione con contropartita<span class=\"_ _1ec\"> </span>un<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">debito iscritto nelle \u201c<span class=\"ws0\">A<span class=\"lse wsa7\">l<span class=\"_ _3\"></span>tre pa<span class=\"_ _5f\"></span>ssivit\u00e0 corren<span class=\"_ _5f\"></span>ti\u201d<span class=\"ls0 ws7e\">, vedi anche nella relazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li amministratori sulla </span></span></span></span></span>gestione il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>agrafo <span class=\"_ _5f\"></span>\u201cRemuner<span class=\"ls23 ws27\">az<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> </span>incentivan<span class=\"_ _5f\"></span>te del Top Managem<span class=\"_ _3\"></span>ent<span class=\"ls0\">\u201d.</span><span class=\"ls0\"> </span>Ricavi e costi<span class=\"ls0 ws0\"> </span>I ricavi sono generati principalmente dai tre settori <span class=\"ff8 ls18 ws21\">\u201ccore\u201d</span><span class=\"ws0\"> <span class=\"_ _d\"> </span></span>quali il settore Distribuzione (attivit\u00e0 dedite<span class=\"_ _1\"></span> all<span class=\"ls0 ws44\">\u2019importazione ed alla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">distr<span class=\"_ _1\"></span>ibuzione di prodotti<span class=\"_ _3\"></span> ortofrutticoli), il settore Ship<span class=\"_ _3\"></span>ping (dedito al </span></span></span>tras<span class=\"_ _1\"></span>porto mar<span class=\"_ _1\"></span>ittimo pr<span class=\"_ _1\"></span>incipalmen<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span> banane ed an<span class=\"_ _1\"></span>anas) e<span class=\"_ _1\"></span>d il settor<span class=\"_ _1\"></span>e <span class=\"ls0 wsaf\">Holding &amp;<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"lse ws14\">Se<span class=\"_ _3\"></span>rvizi<span class=\"_ _3\"></span> </span></span></span>(prestazione di servizi in amb<span class=\"_ _3\"></span>ito doganale, nel settore informatico e<span class=\"_ _3\"></span> le attivit\u00e0 di coo<span class=\"_ _3\"></span>rdina<span class=\"lsf ws1f\">ment<span class=\"_ _1\"></span>o </span>della holding).<span class=\"ffb fs11 ws0\"> </span>Il Gruppo r<span class=\"_ _1\"></span>ileva i ricavi quando (o a mano a mano<span class=\"_ _1\"></span> che) adempie l\u2019obbligazion<span class=\"_ _1\"></span>e di fare trasf<span class=\"_ _1\"></span>erendo al cliente il bene o servizio promesso. L\u2019attivit\u00e0 \u00e8 trasferita quando (o a mano a m<span class=\"_ _3\"></span>ano che)<span class=\"_ _1\"></span> il cliente ne acquisisce il controllo (capacit\u00e0 di decidere dell\u2019uso dell\u2019attivit\u00e0 e di trarne sostanzialmente tutti i benefici rimanenti).<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">Contemporaneamente a tale passaggio sorge il diritto d<span class=\"_ _3\"></span>el Gruppo ad </span></span>esigere il pa<span class=\"_ _3\"></span>gamento d<span class=\"_ _5f\"></span>ella prestazione<span class=\"_ _3\"></span> effettuata.<span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Le pe<span class=\"_ _3\"></span>rmute <span class=\"_ _5f\"></span>tra beni<span class=\"_ _5f\"></span> o servizi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> e<span class=\"ls0 ws0\"> <span class=\"ls19 ws2c\">valore simile, in quanto non rappresentative di operazioni </span></span>di vendita, non determinano la rilevazione di ricavi e c<span class=\"_ _3\"></span>osti.<span class=\"ws0\"> </span>Second<span class=\"_ _5f\"></span>o l\u2019IFRS 15,<span class=\"_ _3\"></span> il Gr<span class=\"_ _5f\"></span>uppo de<span class=\"_ _3\"></span>ve rile<span class=\"_ _3\"></span>vare co<span class=\"_ _5f\"></span>me ricavo i<span class=\"_ _3\"></span>l pre<span class=\"_ _3\"></span>zzo de<span class=\"_ _3\"></span>ll\u2019o<span class=\"_ _3\"></span>perazi<span class=\"_ _5f\"></span>one assegna<span class=\"_ _5f\"></span>to all\u2019obbligazione di fare, considerando tutti i <span class=\"_ _3\"></span>termini del contratto e le sue pratiche comm<span class=\"_ _3\"></span>erciali. Il prezzo dell\u2019operazione \u00e8 l\u2019importo del corrispettivo a cui il Gruppo ritiene di aver diritto in cambio del trasferimento al cliente dei beni o servizi promessi, esclusi gli importi riscossi pe<span class=\"_ _3\"></span>r co<span class=\"ls2b wse8\">nt<span class=\"_ _1\"></span>o te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i. I<span class=\"_ _1\"></span>l </span>corrispettivo pu\u00f2 includere importi fissi, importi variabili o entrambi.<span class=\"ws0\"> </span>I ricavi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>a vengono<span class=\"_ _5f\"></span> riconosciu<span class=\"_ _5f\"></span>ti in bas<span class=\"_ _5f\"></span>e alla comp<span class=\"_ _5f\"></span>etenza temp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>le. I pro<span class=\"_ _5f\"></span>venti e gli oneri sono iscritti secondo il principio d<span class=\"_ _3\"></span>ella competenza temporale, con l\u2019opportuna rilevazione,<span class=\"_ _3\"></span> ove necessario dei relativi ratei e risconti.<span class=\"ws0\"> </span>Contributi<span class=\"ls0 ws0\"> </span><span class=\"lsa\">in conto ca<span class=\"_ _5f\"></span>pitale ed in <span class=\"_ _3\"></span>conto eserci<span class=\"_ _5f\"></span>zio<span class=\"ls0 ws0\"> </span></span>I contributi sono rilevati allorch\u00e9 esista la ragionevole certezza che essi saranno ricevuti e che tutte le condizioni per<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">la loro erogazione saranno rispettate. I contributi in \u201cconto capitale\u201d sono iscritti </span></span>nello stato patrimoniale quale posta rettificativ<span class=\"_ _1\"></span>a del valore di iscrizione del bene cui si riferiscono. I contribut<span class=\"_ _1\"></span>i in \u201cconto esercizio\u201d sono imputati come pr<span class=\"_ _1\"></span>ovento e <span class=\"ls11 ws0\">sono riparti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, sistem<span class=\"_ _5f\"></span>aticamente, nei </span>differenti esercizi a compensazione dei costi ad essi correlati.<span class=\"ws0\"> <span class=\"_ _46\"> </span></span>Ai fini di una corretta rappresentazione e<span class=\"_ _1\"></span>conomica i contri<span class=\"_ _1\"></span>buti sono imputati al conto e<span class=\"_ _1\"></span>conomico gradualmente, in relazione alla dinamica degli ammortamenti relativi agli investimenti realizzati, a fronte dei quali i contributi vengono percepiti. Per le immobilizzazioni coperte dal <span class=\"lse ws14\">contribu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ls11 ws90\">viene pertanto<span class=\"_ _3\"></span> </span></span></span>rispettata in ogni esercizio la correlazione tra il costo, rappresentato dagli ammortamenti, e la qu<span class=\"lse ws9f\">ota di co<span class=\"_ _5f\"></span>ntributo i<span class=\"_ _3\"></span>n conto<span class=\"_ _3\"></span> capita<span class=\"_ _3\"></span>le, a<span class=\"_ _5f\"></span>ccreditata <span class=\"_ _5f\"></span>a conto econ<span class=\"_ _3\"></span>omico<span class=\"_ _5f\"></span> in misura<span class=\"ls0 ws0\">  <span class=\"ls10 ws179\">pari<span class=\"_ _1\"></span> agli </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i stessi.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls16 wsc7\">I contr<span class=\"_ _3\"></span>ib<span class=\"_ _3\"></span>uti o<span class=\"_ _5f\"></span>ttenuti a<span class=\"_ _5f\"></span> fronte<span class=\"_ _5f\"></span> di inve<span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>enti<span class=\"_ _5f\"></span> in atti<span class=\"_ _3\"></span>vo fis<span class=\"_ _5f\"></span>so<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 wsd3\">capit<span class=\"_ _1\"></span>alizzati ven<span class=\"_ _1\"></span>gono </span></span></span></span>iscritti nel passivo nelle voci \u201cAltre passivit\u00e0 non correnti<span class=\"_ _3\"></span>\u201d <span class=\"ls11 ws0\">e \u201c<span class=\"ls19 ws2d\">Altre passivit\u00e0 c<span class=\"_ _1\"></span>orrenti<span class=\"ls21 ws22\">\u201d.</span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span>Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span>I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span>loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span>Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span> Dividendi<span class=\"ls0 ws0\"> </span>I di<span class=\"ls0 ws5c\">videndi ricevuti sono rilevati quando, in seguito all\u2019a<span class=\"_ _3\"></span>ssunzione della delibera da parte </span>dell\u2019assemblea, \u00e8 stabilito il d<span class=\"_ _5f\"></span>ir<span class=\"_ _1\"></span>itto a ricevere il pagamento, tipicamen<span class=\"_ _3\"></span>te coincidente con l\u2019incasso;<span class=\"_ _1ec\"> </span>quelli distribuiti da so<span class=\"_ _3\"></span>ciet\u00e0 incluse nell\u2019area di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamen<span class=\"ls16 ws73\">to<span class=\"lse ws80\">, s<span class=\"_ _3\"></span>oci<span class=\"_ _3\"></span>et\u00e0 co<span class=\"_ _5f\"></span>ntrollat<span class=\"_ _5f\"></span>e come an<span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate valutate col metodo del patrimonio netto,<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>vengono stornati con contropartita<span class=\"_ _1ec\"> </span> la voce \u201cUtili/Perdite<span class=\"_ _1\"></span> portati a nuovo\u201d.<span class=\"ls0 ws0\"> </span>Im<span class=\"lsa wsd\">poste sul reddit<span class=\"_ _3\"></span>o dell\u2019eser<span class=\"_ _3\"></span>cizio<span class=\"ls8 ws8\">, attivit\u00e0 fi<span class=\"_ _3\"></span>scali e passivit\u00e0 <span class=\"_ _3\"></span>fiscali differite<span class=\"ls0 ws0\"> </span></span></span>Le imposte correnti sono d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>terminate in base alla stim<span class=\"_ _5f\"></span>a del reddito imponibile in conformit\u00e0 alle<span class=\"_ _1ec\"> </span> disposizioni in vigore, tenendo conto delle esenzioni a<span class=\"_ _5f\"></span>pplicabili, dei c<span class=\"_ _1\"></span>rediti d\u2019imposta spettanti e<span class=\"_ _1ec\"> </span> degli effetti relativi all\u2019adesione al \u201cconsolidato fisca<span class=\"ls23 ws27\">le\u201d.</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">Le imposte sul reddito s<span class=\"_ _5f\"></span>ono rilevate nel<span class=\"_ _5f\"></span> </span></span>conto e<span class=\"_ _5f\"></span>conomico ad<span class=\"_ _5f\"></span> eccezione d<span class=\"_ _5f\"></span>i quelle rela<span class=\"_ _5f\"></span>tive a voci d<span class=\"_ _5f\"></span>irettament<span class=\"_ _3\"></span>e add<span class=\"_ _5f\"></span>ebitate o a<span class=\"_ _5f\"></span>ccreditate<span class=\"_ _3\"></span> ad una riserva di patrimonio netto il cui effetto fiscale \u00e8 anch\u2019esso r<span class=\"_ _1\"></span>iconosciuto direttamente a<span class=\"_ _1ec\"> </span> patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">di</span> <span class=\"ls19 ws22\">cui \u00e8 data evidenza nel cont<span class=\"_ _1\"></span>o economico complessivo</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Nel bilancio consolidato sono accantonate le attivit\u00e0 e le passivit\u00e0 differite relative alle differenze<span class=\"_ _1ec\"> </span> temporanee legate alle rettifiche apportate ai bilanci delle societ\u00e0 consolidate per adeguamento<span class=\"_ _1ec\"> </span> a<span class=\"ws52\">i principi contabili omogenei del Gruppo, non<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>h\u00e9 alle differenze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>emporanee sorte fra i <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>isultati<span class=\"_ _1ec\"> </span></span><span class=\"ws52\"> </span>civilistici ed i relativi im<span class=\"_ _3\"></span>ponibili fiscali.<span class=\"ws0\"> </span>Vengono inol<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re iscritte, ove<span class=\"_ _5f\"></span> e<span class=\"_ _1\"></span>sistenti, le attivit\u00e0 <span class=\"_ _5f\"></span>ant<span class=\"_ _1\"></span>icipate e le<span class=\"_ _5f\"></span> pass<span class=\"_ _5f\"></span>ivit\u00e0 differi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ori<span class=\"_ _5f\"></span>ginate dal<span class=\"_ _5f\"></span>le differe<span class=\"ls0 ws7b\">nze temporanee deducibili e tassabili tra il valore di carico<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span>delle attivit\u00e0 e passivit\u00e0 ed il <span class=\"_ _3\"></span>conseguente valore riconosciuto ai fini fis<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ali, nonch\u00e9 dalle rettifiche<span class=\"_ _1ec\"> </span> di consolidamento.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">Le imposte ant<span class=\"_ _1\"></span>icipate sono iscritte in bilancio, conteggiate in ba<span class=\"_ _3\"></span>se alle aliquote<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span>fiscali applicabili nel period<span class=\"_ _3\"></span>o in cui il differimento si<span class=\"_ _5f\"></span> realizza, solo se il loro futuro recupero <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1ec\"> </span> probabile.<span class=\"_ _1\"></span> Le attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lse ws29\">fiscali<span class=\"_ _5f\"></span> differite<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">e le passivit\u00e0 per imposte differite sono classificate tra le attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws29\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span>e le passivit\u00e0 non <span class=\"_ _3\"></span>correnti.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">Le attivit\u00e0 e passivit\u00e0 fiscali differite sono compensate quando vi \u00e8 u<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws93\"> </span></span>diritto legale a compensare le imposte<span class=\"_ _1\"></span> correnti attive e pa<span class=\"_ _3\"></span>ssive e quando si riferisc<span class=\"_ _1\"></span>ono ad imposte<span class=\"_ _1ec\"> </span> dovute alla medesima autorit\u00e0 fiscale e la Capogruppo intende liquidare le at<span class=\"_ _3\"></span>tivit\u00e0 e le passivit\u00e0<span class=\"_ _1ec\"> </span> fiscali correnti su<span class=\"_ _1\"></span> base netta.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>T<span class=\"ls11 ws8d\">utte le </span><span class=\"ws58\">controllate italiane<span class=\"ls11 ws8d\">, ad eccezione d<span class=\"_ _3\"></span>ella <span class=\"ls19 ws2b\">societ\u00e0 <span class=\"ls10 ws16\">ar<span class=\"_ _1\"></span>matoriale<span class=\"_ _1\"></span> </span></span></span></span></span>che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage t<span class=\"_ _1\"></span>ax\u201d, <span class=\"ls23 ws27\">ader<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">ono<span class=\"ls0 ws0\"> </span><span class=\"ws9d\">al sis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ema del \u201cconsolidato fiscale\u201d posto in capo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls23 ws27\"><span class=\"ls19 ws2b\"><span class=\"ws9d\"> </span></span></span>a Orse<span class=\"_ _3\"></span>ro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">ai sensi degli art<span class=\"_ _1\"></span>t. 117 e seg<span class=\"ls11 ws5f\">g. del </span></span>T.U.I.R. <span class=\"_ _37\"></span><span class=\"ls10 ws62\">ed analogo sist<span class=\"_ _1\"></span>ema \u00e8 stat<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ivato in Francia<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls10 ws62\"> </span></span>relativa<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"_ _3\"></span>AZ Fran<span class=\"_ _3\"></span>ce e l<span class=\"_ _5f\"></span>e sue contro<span class=\"_ _5f\"></span>llate Po<span class=\"_ _3\"></span>stifrui<span class=\"_ _5f\"></span>t e Frutti<span class=\"_ _5f\"></span>ca.<span class=\"ls0 ws0\"> </span>Criteri di conversione <span class=\"_ _5f\"></span>d<span class=\"_ _1\"></span>elle poste in v<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>luta<span class=\"ls0 ws0\"> </span>I costi ed i ricavi denominati in valute dive<span class=\"_ _1\"></span>rse dall\u2019euro, cos\u00ec come gli investimenti effettuati in<span class=\"_ _1ec\"> </span> immobilizzazioni tecniche e partec<span class=\"_ _1\"></span>ipazioni, sono contabilizzati con riferimento ai cambi storici della<span class=\"_ _1ec\"> </span> data delle relative operazioni.<span class=\"ws0\"> <span class=\"_ _37\"></span></span>I crediti ed i debiti in valuta sono orig<span class=\"_ _1\"></span>inariamente iscritti sulla b<span class=\"ls10 ws16\">ase<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws16\"> </span>dei cambi storici delle relative operazioni, con le d<span class=\"_ _3\"></span>ifferenze cambio realizzate in occasione<span class=\"_ _1ec\"> </span> dell\u2019incasso o del pagamento is<span class=\"_ _3\"></span>critte a conto economico; i c<span class=\"_ _3\"></span>rediti e debiti in valut<span class=\"_ _3\"></span>a in essere alla<span class=\"_ _1ec\"> </span> data di chiusura dell\u2019esercizio vengono valorizza<span class=\"_ _3\"></span>ti ai cambi d<span class=\"_ _3\"></span>el 31 dicembre. I relativi u<span class=\"_ _3\"></span>tili e perdite<span class=\"_ _1ec\"> </span> su cambi sono imputat<span class=\"_ _1\"></span>i a conto economico.<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span>U<span class=\"ls8 wsa\">tile per azione</span> L\u2019utile<span class=\"ls11 ws23\">/perdita</span> <span class=\"_ _9\"></span><span class=\"ls23 ws185\">per<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">\u00e8 <span class=\"_ _9\"></span><span class=\"ls0 ws84\">calcolato dividendo l\u2019utile/perdita dell\u2019esercizio<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">attr<span class=\"_ _1\"></span>ibuibile ai soci della<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls23 ws185\"><span class=\"ls11 ws23\"><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></span></span>controllante<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws5d\">per<span class=\"_ _1\"></span> il nume<span class=\"_ _1\"></span>ro medio pon<span class=\"_ _1\"></span>der</span><span class=\"ws75\">ato delle azi<span class=\"_ _1\"></span>oni ordinarie in circolazione nel periodo di<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws75\"> </span></span>riferimento, escludendo le a<span class=\"_ _3\"></span>zioni proprie. Ai fini del <span class=\"_ _5f\"></span>calc<span class=\"_ _1\"></span>olo dell\u2019utile<span class=\"ls11 ws23\">/perdi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">diluito per azione, la<span class=\"_ _5f\"></span> </span></span></span>media ponderata delle azi<span class=\"_ _3\"></span>oni in circolazione \u00e8 m<span class=\"_ _3\"></span>odificata assumendo la <span class=\"_ _5f\"></span>conv<span class=\"_ _1\"></span>ersione di <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utte l<span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws23\"> </span>potenziali azioni c<span class=\"_ _1\"></span>he c<span class=\"ls19 ws22\">omportano un effetto diluit<span class=\"_ _1\"></span>ivo.</span><span class=\"ws0\"> </span>U<span class=\"lsa ws11\">so di sti<span class=\"_ _5f\"></span>me, rischi ed i<span class=\"_ _5f\"></span>ncertezze<span class=\"ls0 ws0\"> </span></span>La redazione del bilancio <span class=\"ls19 ws2b\">consolidato <span class=\"_ _1\"></span></span>e delle relative note in applicazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li IFRS richiede da<span class=\"_ _1ec\"> </span> parte della Direzione l\u2019effettuazione di stime e di assun<span class=\"_ _3\"></span>zioni che hanno effetto sui va<span class=\"_ _3\"></span>lori dei ricavi,<span class=\"_ _1ec\"> </span> costi delle attivit\u00e0 e delle <span class=\"_ _5f\"></span>passivit\u00e0 di bilancio e sull\u2019informativa relativa ad attivit\u00e0 e passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1ec\"> </span> potenziali alla data di rife<span class=\"_ _3\"></span>rimento. Le stime e<span class=\"_ _5f\"></span> le<span class=\"_ _1\"></span> assunzioni u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzate sono basate su<span class=\"_ _5f\"></span>ll\u2019esper<span class=\"_ _1\"></span>ienza, su<span class=\"_ _1ec\"> </span> altri fattori considerati rilevanti e sulle informazioni disponibili. I risultati che si consunt<span class=\"_ _5f\"></span>iv<span class=\"_ _1\"></span>eranno<span class=\"_ _1ec\"> </span>potrebbero pert<span class=\"_ _1\"></span>anto differire da tali stime. Le<span class=\"_ _1\"></span> stime e le assunzioni possono variar<span class=\"_ _1\"></span>e da un esercizio<span class=\"_ _1ec\"> </span>all\u2019altro e, pertant<span class=\"_ _1\"></span>o sono riviste <span class=\"ls0 ws47\">periodicamente; gli effetti di ogni variazione a<span class=\"ws0\">d <span class=\"_ _40\"></span></span></span>esse apportate<span class=\"_ _1ec\"> </span>sono riflesse a conto economico nel per<span class=\"_ _1\"></span>iodo in cui avviene la revisione di stima<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Le principali stime<span class=\"ws0\">, <span class=\"_ _40\"></span></span>per le quali \u00e8 maggiormente r<span class=\"_ _1\"></span>ichiesto l\u2019impiego di valutazioni soggettive da<span class=\"_ _1ec\"> </span>parte della<span class=\"ws0\"> <span class=\"ls11 ws23\">Direzione</span>, <span class=\"ws1e\">vengono utilizzate tipicamente</span> <span class=\"ls11 ws23\">per: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws109\">det<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e de<span class=\"ls10 ws179\">gli accan<span class=\"_ _1\"></span>tonament<span class=\"_ _1\"></span>i ai fondi<span class=\"_ _1\"></span> svalutazion<span class=\"_ _1\"></span>e <span class=\"ls0 ws10b\">crediti e </span>altre event<span class=\"_ _1\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span>svalut<span class=\"_ _1\"></span>azion<span class=\"ls0 ws0\">i <span class=\"lsf ws15\">di att<span class=\"_ _1\"></span>iv<span class=\"ls1b ws2e\">it<span class=\"_ _1\"></span>\u00e0</span></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">calcolo del fair value delle attivit\u00e0 biologiche;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">acquisizion<span class=\"ws52\">i di societ\u00e0 </span>e <span class=\"_ _37\"></span><span class=\"ws52\">relativa determinazione dei fair value ad uso identificazione del<span class=\"_ _1ec\"> </span></span></span></span>valore<span class=\"_ _1\"></span> di avviamento<span class=\"_ _1\"></span>, anche a <span class=\"ls19 ws22\">titolo provvisorio;<span class=\"ls0 ws0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">definizione<span class=\"_ _1\"></span> della vita utile delle imm<span class=\"_ _3\"></span>obilizzazioni e<span class=\"ws0\">d </span>i correlati ammortamenti; <span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws16\">acc<span class=\"_ _1\"></span>antoname<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span><span class=\"ls0 ws0\">a <span class=\"_ _5f\"></span><span class=\"ws28\">fondi rischi di natura ambientale e per <span class=\"lse wsd6\">passi<span class=\"_ _3\"></span>vit\u00e0 co<span class=\"_ _5f\"></span>rrelate a co<span class=\"_ _5f\"></span>ntenziosi<span class=\"_ _3\"></span> </span></span></span></span></span>di natura legale e <span class=\"_ _3\"></span>fiscale; in particolare, i<span class=\"_ _3\"></span> processi valutativi <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iguardano sia la<span class=\"_ _1ec\"> </span>determinazione del grado di probabilit\u00e0 di avveramento delle condizioni che possono<span class=\"_ _1ec\"> </span>comportare un esborso fin<span class=\"_ _1\"></span>anziario, sia la quantificazi<span class=\"ls11 ws0\">one del rela<span class=\"_ _5f\"></span>tivo ammontare; <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 wsc5\">cont<span class=\"_ _1\"></span>eggio del<span class=\"ls0 ws6c\">le imposte di<span class=\"_ _3\"></span>fferite attive, la cui iscrizione \u00e8 s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>pportata dalle prospettive<span class=\"_ _1ec\"> </span></span></span></span>d\u2019imponibilit\u00e0 del Gruppo risultanti dalla redditivit\u00e0 attesa prev<span class=\"_ _1\"></span>ista dai piani industriali e<span class=\"_ _1ec\"> </span>dalla prev<span class=\"_ _1\"></span><span class=\"ls19 ws22\">isione di composizione<span class=\"ls0 ws0\"> <span class=\"ls24 ws102\">de<span class=\"_ _1\"></span>i \u201cc<span class=\"_ _1\"></span>on</span><span class=\"ws16\">solidati fiscali\u201d; </span> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws8f\">ver<span class=\"_ _1\"></span>ifica della tenuta di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore delle attivit\u00e0 immateriali, materiali e delle parteci<span class=\"_ _3\"></span>pazioni<span class=\"_ _1ec\"> </span></span></span>basata, per<span class=\"_ _1\"></span> quanto concerne la stima del v<span class=\"_ _1\"></span>alore d\u2019uso, sull\u2019<span class=\"ls0 ws3a\">utilizzo di <span class=\"ws0\">p</span>iani finanziari<span class=\"_ _1ec\"> </span></span>elaborat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ls19 ws93\">su<span class=\"_ _1\"></span> un insieme di assunzioni e ipotesi <span class=\"lsf ws1f\">di <span class=\"_ _1\"></span><span class=\"ls23 ws27\">ev<span class=\"_ _1\"></span>e<span class=\"ls3d ws1b7\">nti futuri <span class=\"ls0 ws0\">c</span></span><span class=\"ws51\">he no<span class=\"_ _1\"></span>n nece<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te si<span class=\"_ _1\"></span> </span></span></span></span>verifi<span class=\"_ _3\"></span>cheran<span class=\"_ _3\"></span>no. <span class=\"_ _5f\"></span>Analoghi p<span class=\"_ _5f\"></span>rocessi es<span class=\"_ _5f\"></span>timativi<span class=\"_ _3\"></span> sono <span class=\"_ _5f\"></span>necess<span class=\"_ _3\"></span>ari in<span class=\"_ _5f\"></span> caso di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _3\"></span>to a<span class=\"_ _3\"></span>l val<span class=\"_ _5f\"></span>ore<span class=\"_ _1ec\"> </span>di presumibile realizzo a causa dell\u2019incertezza insita in ogni negoziazione.<span class=\"ws0\"> </span>Impair<span class=\"_ _5f\"></span>ment test <span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Lo IAS 36 p<span class=\"_ _5f\"></span>recisa che a<span class=\"_ _3\"></span> <span class=\"ls0 ws7b\">ogni data di <span class=\"_ _3\"></span>riferiment<span class=\"_ _1\"></span>o del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di<span class=\"_ _1ec\"> </span></span>un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una <span class=\"_ _3\"></span>riduzione di valore. Se esiste una qualsiasi<span class=\"_ _5f\"></span> indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019<span class=\"_ _3\"></span>attivit\u00e0. N<span class=\"ls11 wsa0\">el valuta<span class=\"_ _3\"></span>re se esiste la<span class=\"_ _5f\"></span> </span>suddetta indicazione il Gruppo deve considerare la pre<span class=\"_ _1\"></span>senza di eventuali \u201cindicatori di perdita\u201d di<span class=\"_ _1ec\"> </span>valore,<span class=\"_ _3\"></span> cos\u00ec<span class=\"_ _5f\"></span> come richies<span class=\"_ _5f\"></span>to dal<span class=\"_ _5f\"></span> paragrafo 1<span class=\"_ _3\"></span>2 dello<span class=\"_ _5f\"></span> IAS 36. Una p<span class=\"_ _5f\"></span>erdita per <span class=\"_ _5f\"></span>riduzione<span class=\"_ _5f\"></span> di valore<span class=\"_ _3\"></span> viene<span class=\"_ _5f\"></span> contab<span class=\"_ _1\"></span>ilizzata a conto ec<span class=\"_ _1\"></span>onomi<span class=\"ls0 ws7b\">co quando il valore co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tabile di un\u2019attivit\u00e0 o <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>nit\u00e0 generatrice di<span class=\"_ _1ec\"> </span></span>flussi finanziari eccede il valore <span class=\"_ _3\"></span>recuperabile. I valori contabili delle a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0 delle Societ\u00e0 sono,<span class=\"_ _5f\"></span> comunqu<span class=\"_ _1\"></span>e valutat<span class=\"_ _1\"></span>i ad ogni data di r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento del b<span class=\"_ _1\"></span>ilancio an<span class=\"_ _1\"></span>nuale. Le at<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 immat<span class=\"ls0 ws44\">eriali a vita<span class=\"_ _1ec\"> </span></span>utile indefinita vengono verificate almeno a<span class=\"_ _5f\"></span>nnu<span class=\"_ _1\"></span>almente e o<span class=\"_ _3\"></span>gni qualvolta vi sia <span class=\"_ _3\"></span>un\u2019indicazione di<span class=\"_ _1ec\"> </span>una possibile perdita di valore al fine di determinare se vi sia la<span class=\"_ _3\"></span> sussistenza di tale perdita.<span class=\"ws0\"> </span>Il Gruppo ha sottopost<span class=\"_ _1\"></span>o a tale test il valore co<span class=\"ls0 ws87\">ntabile del capitale in<span class=\"_ _1\"></span>vestito netto al 31 dicembre<span class=\"_ _1ec\"> </span></span>20<span class=\"ls0 ws0\">22<span class=\"lsf ws15\">, indiv<span class=\"_ _1\"></span>iduan<span class=\"_ _1\"></span>do come \u201c<span class=\"ff8 ls1c ws61\">cash genera<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ing uni<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>s<span class=\"ff1 ls0 ws0\">\u201d:<span class=\"_ _1ec\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws47\">i div<span class=\"_ _1\"></span>ersi </span>P<span class=\"ws47\">aesi in cui opera il </span>G<span class=\"ls10 ws5e\">ruppo (Itali<span class=\"_ _1\"></span>a, Francia, </span><span class=\"ws47\">Penisola Iberic<span class=\"_ _1\"></span>a<span class=\"lse ws56\">, Gre<span class=\"_ _5f\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">e Messico<span class=\"ls24 ws41\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span>stante<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls25 ws4d\">gl</span>i <span class=\"ls16 ws73\">stre<span class=\"_ _3\"></span>tti <span class=\"ls0 ws16\">le<span class=\"_ _3\"></span>gami esistenti tra le societ\u00e0 distributri<span class=\"ls11 ws0\">ci resid<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i. <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>l<span class=\"ls19 ws22\">a societ\u00e0 Cosiarma</span>, <span class=\"ws16\">per verificare la tenuta di valore degli assets navali.</span> La tenu<span class=\"_ _5f\"></span>ta dei va<span class=\"_ _5f\"></span>lori dell<span class=\"_ _5f\"></span>e suddette<span class=\"_ _5f\"></span> CGU viene<span class=\"_ _5f\"></span> verific<span class=\"_ _5f\"></span>ata compa<span class=\"_ _3\"></span>rando<span class=\"_ _3\"></span> i val<span class=\"_ _5f\"></span>ori conta<span class=\"_ _5f\"></span>bili cont<span class=\"_ _5f\"></span>ro i<span class=\"_ _1ec\"> </span>corrispett<span class=\"_ _1\"></span>ivi valori d\u2019uso pari alla somm<span class=\"_ _3\"></span>a dei flussi di cassa attua<span class=\"ls0 ws7d\">lizzati del<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">triennio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202</span>3<span class=\"_ _1\"></span>-25 <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e del<span class=\"_ _1ec\"> </span></span></span></span></span></span>terminal value<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">ch<span class=\"_ _1\"></span>e le singole CGU saranno in grado di generare secondo le stime del<span class=\"_ _1ec\"> </span></span></span>mana<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ement. P<span class=\"_ _5f\"></span>er la socie<span class=\"_ _5f\"></span>t\u00e0 Cosia<span class=\"_ _3\"></span>rma, p<span class=\"_ _5f\"></span>er le cui specific<span class=\"_ _5f\"></span>he caratteri<span class=\"_ _5f\"></span>stiche no<span class=\"_ _3\"></span>n \u00e8 ap<span class=\"_ _5f\"></span>propriato<span class=\"_ _1ec\"> </span>conteggiare un Terminal Value, il flusso di <span class=\"ls10 ws7c\">cassa \u00e8<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>ato alla v<span class=\"_ _1\"></span>ita utile<span class=\"_ _1\"></span> residua delle n<span class=\"_ _1\"></span>avi, al<span class=\"_ _1ec\"> </span></span>mom<span class=\"_ _3\"></span>ento fiss<span class=\"_ _3\"></span>ata al<span class=\"_ _5f\"></span> 31 dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">9.<span class=\"_ _3\"></span> </span>Per la <span class=\"ls0 ws58\">st<span class=\"_ _1\"></span>ima dei flussi di cassa si sono utilizzati i dati del <span class=\"ws0\">B<span class=\"ls18 wsc6\">udg<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> 202</span>3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">sulla base dei quali sono st<span class=\"_ _1\"></span>ati<span class=\"_ _1ec\"> </span></span></span></span>determinati i dati per gli anni<span class=\"ws0\"> <span class=\"lse ws14\">202</span>4 e <span class=\"ls18 ws21\">202</span>5<span class=\"_ _1\"></span> <span class=\"ls1c ws61\">nonch\u00e9 quell<span class=\"_ _3\"></span>i <span class=\"lsf ws1f\">del <span class=\"ls0 ws16\">Terminal Value.<span class=\"ws0\"> <span class=\"ls19 ws22\">Per l<span class=\"_ _1\"></span>a sola Cosiarma si<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>sono invece utilizzati i dati stimati <span class=\"lsf ws1b8\">di Adju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>d EBITDA<span class=\"ls11 ws132\">, Capex e CIN, anche i<span class=\"_ _5f\"></span>n questo caso<span class=\"_ _1ec\"> </span></span></span>compr<span class=\"_ _1\"></span>ensiv<span class=\"_ _1\"></span>i degl<span class=\"_ _1\"></span>i Adjus<span class=\"_ _1\"></span>tment r<span class=\"_ _1\"></span><span class=\"ls0 ws47\">elativi al principio IFRS 16 per tutto il periodo fino l<span class=\"_ _3\"></span>a 31 dicembre<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\">. </span><span class=\"ws59\">P<span class=\"_ _5f\"></span>er quanto co<span class=\"_ _5f\"></span>ncerne i<span class=\"ls0 ws1e\">l valore degli <span class=\"lsf ws1f\">ammortame<span class=\"_ _1\"></span>nti</span><span class=\"ws0\"> <span class=\"ls19 ws2d\">esso \u00e8 stato conteggiat<span class=\"_ _1\"></span>o in ma<span class=\"ls10 ws4d\">niera tale<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws59\"><span class=\"ls0 ws1e\"><span class=\"ws0\"><span class=\"ls19 ws2d\"><span class=\"ls10 ws4d\"> </span></span></span></span></span>da portar<span class=\"_ _1\"></span>e ad un valore delle<span class=\"_ _1\"></span> navi a fine<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">202<span class=\"ls0 ws0\">9 </span></span>par<span class=\"_ _1\"></span>i al loro <span class=\"ff8 lse ws23\">scrap<span class=\"_ _5f\"></span> value<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span>Nella <span class=\"ws8b\">predisposizione dell\u2019impairment test si sono usati i dati di Budget 202</span>3 <span class=\"ws8b\">approvati nel Consiglio<span class=\"_ _1ec\"> </span></span><span class=\"ws8b\"> </span>di Amministrazione del 2 febbraio 2023.<span class=\"ws0\"> </span>Per l\u2019attualizzazione si utilizz<span class=\"_ _5f\"></span>a c<span class=\"_ _1\"></span>ome tasso di sco<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>o il <span class=\"_ _3\"></span><span class=\"ff8\">WACC post<span class=\"ws0\">-<span class=\"ls10 ws16\">tax</span><span class=\"ff1\"> <span class=\"_ _40\"></span><span class=\"ls1c wsd1\">c<span class=\"_ _1\"></span>he tiene<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto dei ri<span class=\"_ _3\"></span>schi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8\"><span class=\"ws0\"><span class=\"ff1\"><span class=\"ls1c wsd1\"> </span></span></span></span>specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa<span class=\"_ _1ec\"> </span> su una ponderazione tra il costo del d<span class=\"_ _3\"></span>ebito e il costo dell\u2019equity, elaborato sulla base dei valori di<span class=\"_ _1ec\"> </span> societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impai<span class=\"ls11 ws23\">rment. <span class=\"lsf ws15\">Per<span class=\"_ _1\"></span> l\u2019impair<span class=\"_ _1\"></span>ment<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws23\"><span class=\"lsf ws15\"> </span></span>test 20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2  <span class=\"ls19 ws125\">si <span class=\"_ _5f\"></span>\u00e8 f<span class=\"_ _1\"></span>atto ricorso<span class=\"ls0 ws0\">, <span class=\"_ _41\"> </span><span class=\"ls11 ws6f\">come gi\u00e0 nel<span class=\"_ _5f\"></span> precedente esercizio<span class=\"ls0 ws0\">, <span class=\"_ _3f\"> </span><span class=\"ls19 ws125\">ad un professionista est<span class=\"_ _1\"></span>erno,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"><span class=\"ls0 ws0\"><span class=\"ls11 ws6f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"> </span></span></span></span></span></span>docente universitario, per la determinazione dei parametri applicat<span class=\"_ _1\"></span>i nel test, come indicati qui di<span class=\"_ _1ec\"> </span> seguito:<span class=\"ls0 ws0\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"ff3 ls25 ws4d\">WACC</span><span class=\"ff3\">              \u201cg\u201d <span class=\"ls18 ws21\">rate</span> </span>CGU Italia<span class=\"ws0\"> <span class=\"_ _bc\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">7,<span class=\"ls18 ws21\">97</span></span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">0,<span class=\"ls18 ws21\">85<span class=\"_ _1\"></span></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>CGU Fran<span class=\"_ _1\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>7<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">47</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">1,<span class=\"ls18 ws21\">00</span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>CGU Penisola Iberica<span class=\"ws0\"> <span class=\"_ _dc\"> </span> <span class=\"_ _33\"> </span>7,<span class=\"ls18 ws21\">86<span class=\"_ _1\"></span></span>% <span class=\"_ _55\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1,00%</span> </span>CGU Grec<span class=\"_ _1\"></span>ia<span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>9<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">78</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span>1,<span class=\"ls18 ws21\">00<span class=\"_ _1\"></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>CGU Messico<span class=\"ls0 ws0\"> <span class=\"_ _bb\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">11,98%</span> <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">0,50%<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span> </span></span></span>CGU Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">13<span class=\"ls23 ws27\">,9</span></span>0<span class=\"_ _1\"></span>% <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span>-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Le risultanze dei conteggi hanno evidenziat<span class=\"_ _1\"></span>o gli ampi margini (i <span class=\"lsf wscd\">cosi<span class=\"_ _1\"></span>ddett<span class=\"_ _1\"></span>i \u201ch</span><span class=\"ws0\">e<span class=\"ls10 ws16\">ad</span>-<span class=\"ls19 ws9d\">room\u201d) tra i valori<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws9d\"> </span></span>contabili delle CGU, rappr<span class=\"_ _3\"></span>esentati dai rispettivi Capita<span class=\"_ _3\"></span>li Investiti Netti<span class=\"ws0\"> <span class=\"_ _41\"> </span><span class=\"lsf wsa2\">(di segu<span class=\"_ _1\"></span>ito \u201cCIN<span class=\"_ _1\"></span>\u201d)<span class=\"ls11 ws6f\">, ed i<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lsf wsa2\"><span class=\"ls11 ws6f\"> </span></span></span>corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vi valo<span class=\"_ _5f\"></span>ri d\u2019uso ra<span class=\"_ _5f\"></span>ppresenta<span class=\"_ _3\"></span>ti dagl<span class=\"_ _3\"></span>i En<span class=\"_ _3\"></span>terpris<span class=\"_ _5f\"></span>e Value:<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _bc\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _da\"> </span>\"g\" rate<span class=\"_ _1ec\"> </span> Enterprise<span class=\"_ _1ec\"> </span> Value<span class=\"_ _1ec\"> </span> CI<span class=\"ls0 ws13\">N Conso<span class=\"ws0\"> <span class=\"_ _d3\"> </span>Head<span class=\"_ _1\"></span>-room</span></span><span class=\"ls0 ws13\"><span class=\"ws0\"> </span></span> - Italia <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">100.726 </span> <span class=\"_ _32\"> </span><span class=\"fc0 lse ws14\">93.115 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">7.611 </span>  - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>7,47%<span class=\"fc1 ls0 ws0\"> </span>1,00%<span class=\"fc1 ls0 ws0\"> </span>45.299<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>28.531<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>16.768<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">7,86%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">75.562 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">68.097<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span></span>7.465 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">9,7<span class=\"_ _5f\"></span>8%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>1,00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>5.726 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>2.<span class=\"_ _3\"></span>289 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>3.4<span class=\"_ _5f\"></span>37 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>11,98%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"lse ws14\">0,50%</span> <span class=\"_ _81\"> </span><span class=\"lse ws14\">12.674 </span> <span class=\"_ _11\"> </span><span class=\"lse ws14\">5.325 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">7.349 </span> </span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> 13,90%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>-<span class=\"fc1\"> </span>87.780<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>44.313<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>43.467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>Si precisa come i valori di \u201cCIN <span class=\"ws0\">C<span class=\"ls19 ws176\">onso\u201d indic<span class=\"_ _1\"></span>hino le somme dei CIN delle div<span class=\"_ _1\"></span>erse societ\u00e0</span> </span>appartenenti alle varie CGU, ded<span class=\"_ _3\"></span>otti i costi delle pa<span class=\"_ _3\"></span>rtecipazioni in societ\u00e0 appar<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enenti alla stessa<span class=\"_ _1ec\"> </span> CGU ed incrementati dei va<span class=\"_ _3\"></span>lori di <span class=\"ls18 ws21\">Avvi<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>e/o delle altre rettifiche in sede di a<span class=\"_ _3\"></span>cquisizione<span class=\"_ _1ec\"> </span> come conteggiate nell\u2019ambito del bilancio consolidato.<span class=\"ws0\"> </span>L\u2019<span class=\"ls0 ws81\">analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019im<span class=\"_ _3\"></span>pairment test,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws81\"> </span>quant<span class=\"_ _1\"></span>o dovr<span class=\"_ _1\"></span>ebbe dimi<span class=\"_ _1\"></span>nuir<span class=\"_ _1\"></span>e l\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed<span class=\"ls0 ws0\"> E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 wsa0\">, fermi i parametri di WACC<span class=\"_ _3\"></span> e \u201cg\u201d rate, per azzera<span class=\"_ _3\"></span>re<span class=\"_ _5f\"></span> </span></span></span></span>l\u2019\u201chea<span class=\"_ _1\"></span>d<span class=\"ls0 ws0\">-<span class=\"ls19 ws2c\">room\u201d delle diverse CGU, cos\u00ec come su qu<span class=\"_ _1\"></span>ale valore </span><span class=\"ws7b\">dovrebbe collocarsi il WACC, fermi i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span>valori di Adj<span class=\"ls19 ws2b\">usted</span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span> <span class=\"ls11 ws13\">e \u201cg\u201d rate, pe<span class=\"_ _5f\"></span>r l\u2019azzeramento dell<span class=\"_ _3\"></span>\u2019<span class=\"ls0 ws0\">\u201d<span class=\"ls10 ws16\">head</span>-<span class=\"ls19 ws2b\">room</span>\u201d <span class=\"ls19 ws2d\">e lo stesso per<span class=\"_ _1\"></span> il \u201cg\u201d rate,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws13\"><span class=\"ls0 ws0\"><span class=\"ls19 ws2d\"> </span></span></span></span>fermi i valori di Adj<span class=\"ls2b wsbb\">ust<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> </span><span class=\"ws0\">E<span class=\"ls2 ws61\">BITDA</span> </span>e WACC. La tabella seguente riporta il risultato di <span class=\"_ _3\"></span>tale test<span class=\"_ _1ec\"> </span><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3d4\">CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">A <span class=\"_ _b2\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _f2\"> </span>\"g\" rate</span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3d5\"> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,94%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,56%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,16%</span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3d6\"> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">27,85%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">11,63%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">4,2<span class=\"_ _3\"></span>5%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3d7\"> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,37%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,57%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,17%</span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3d8\"> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,10%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">16,70%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,8<span class=\"_ _3\"></span>0%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d9\"> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span></div><div class=\"c w6e h7f gs3da\"><div class=\"t m0 xc h2 y9c1 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"lse ws14\">72,90%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div></div><div class=\"c w6f h7f gs3db\"><div class=\"t m0 xc h2 y9c1 ff1 fs0 fc0 sc0 lse ws14\">26,84%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c w70 h7f gs3dc\"><div class=\"t m0 xc h2 y9c1 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"lse ws14\">26,00%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3dd\"> - <span class=\"ls19 ws2b\">Cosiarma</span> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">47,60%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">45,40%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-</span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs3de\">Analogo test \u00e8 stato fatto ad uso del bilancio <span class=\"ls18 ws21\">d\u2019es<span class=\"_ _1\"></span>ercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">di Ors<span class=\"_ _3\"></span>ero<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws23\">S.p.A.<span class=\"ls10 ws5e\">, nel qual caso i va<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lse ws56\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls10 ws5e\">l<span class=\"_ _1\"></span>ori </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs3df\">messi a confronto sono quelli de<span class=\"ls0 ws84\">ll\u2019Equity Value<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">contro i<span class=\"_ _3\"></span> ris<span class=\"_ _5f\"></span>pettivi va<span class=\"_ _5f\"></span>lori di ca<span class=\"_ _5f\"></span>rico dell<span class=\"_ _5f\"></span>e partecip<span class=\"_ _5f\"></span>azi<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"lse ws29\">oni<span class=\"ls23 ws27\">. </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs3e0\">In questa tabella non compare il M<span class=\"_ _1\"></span>essico in quanto le societ\u00e0 sono partecipate da AZ France.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e1\">Valori in migliaia \u20ac <span class=\"_ _d4\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _79\"> </span>\"g<span class=\"_ _1\"></span>\" rate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e2\">Equity<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e3\">Value<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e4\">Costo<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e5\">partecipazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3e6\">Head-room </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3e7\"> - Italia <span class=\"_ _f9\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">65.444 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">55.<span class=\"_ _5f\"></span>549 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>9.895 <span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3e8\"> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">7,47%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">48.611 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">21.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>27.145 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3e9\"> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">7,86%<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>57.690 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">46.<span class=\"_ _5f\"></span>407 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>11.283<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3ea\"> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span><span class=\"fc0 lse ws14\">9,78%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">8.009 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">2.505 </span> <span class=\"_ _b4\"> </span><span class=\"fc0 lse ws14\">5.504 </span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3eb\"> - <span class=\"ls10 ws16\">Cosiarma </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">13,<span class=\"_ _3\"></span>90%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span></span>111.16<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>31.849 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 lse ws14\">79.315 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs3ec\">A seguire la relativa <span class=\"ls19 ws2b\">sensitivity</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">(per Co<span class=\"_ _3\"></span>siarm<span class=\"_ _5f\"></span>a N.s. s<span class=\"_ _3\"></span>ta ad<span class=\"_ _5f\"></span> indicare<span class=\"_ _5f\"></span> un valore<span class=\"_ _3\"></span> irrea<span class=\"_ _3\"></span>listi<span class=\"_ _5f\"></span>co superio<span class=\"_ _5f\"></span>r<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse wsc6\">e al </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs3ed\">100%)<span class=\"ls0 ws0\">:<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3ee\">CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _3\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _c3\"> </span></span>WACC<span class=\"ls0 ws0\"> <span class=\"_ _f2\"> </span>\"g\" rate</span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3ef\"> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,72%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,76%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,07%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3f0\"> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">45,10%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">18,57%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">16,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3f1\"> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">8,11%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">9,00%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,32%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3f2\"> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">54,50%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">33,25%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,<span class=\"_ _3\"></span>50%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></div><div class=\"c w71 h16 gs3f3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\"> - <span class=\"ls10 ws16\">Cosiarma </span> </div></div><div class=\"c w6e h16 gs3f4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"lse ws14\">86,80%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div></div><div class=\"c w6f h16 gs3f5\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls25 ws4d\">N.<span class=\"ls0 ws0\">s<span class=\"ls11 ws23\">. </span><span class=\"fc1\"> </span></span></div></div><div class=\"c w70 h16 gs3f6\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fc1\"> </span></div></div><div class=\"t m0 he ff3 fs8 fc1 sc0 ls1a ws0 gs3f7\">Altre infor<span class=\"_ _3\"></span>mazi<span class=\"_ _3\"></span>oni <span class=\"ls0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws5 gs3f8\">Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">per settore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9b gs3f9\">All\u2019interno del Gru<span class=\"_ _1\"></span>ppo possono essere distin<span class=\"_ _1\"></span>tamente identificabili diversi<span class=\"_ _1\"></span> settori che forniscono un </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs3fa\">insieme di prodotti e servizi omogenei <span class=\"ls19 ws2c\">(settore di attivit\u00e0) o che forniscono prodotti e servizi in una </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs3fb\">determi<span class=\"_ _5f\"></span>nata area g<span class=\"_ _5f\"></span>eografi<span class=\"_ _3\"></span>ca (se<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ore g<span class=\"_ _5f\"></span>eografico)<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\">  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3fc\"> <span class=\"ws16\">In particolare, all\u2019interno del Gruppo Orsero sono state<span class=\"_ _3\"></span> individuate tre aree di attivit\u00e0:<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3fd\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">se<span class=\"_ _1\"></span>ttore Distribuzione</span><span class=\"ls11\">: questo<span class=\"_ _3\"></span> settore \u00e8 un<span class=\"_ _5f\"></span> <span class=\"ls10 ws20\">agg<span class=\"_ _1\"></span>regato di socie<span class=\"_ _1\"></span>t\u00e0 dedite all<span class=\"_ _1\"></span><span class=\"ls19 ws22\">\u2019importazione ed </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs3fe\">alla <span class=\"_ _40\"></span><span class=\"ls19 wsc8\">distr<span class=\"_ _1\"></span>ibuzione dei prodotti ortofrutticoli sui territori di propria competenza. Le s<span class=\"_ _5f\"></span>oc<span class=\"_ _1\"></span>iet\u00e0 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs3ff\">distributrici del Gruppo hanno sede ed operano pri<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cipalmente nei mercati italiani, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs400\">francese,<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span><span class=\"ws1b6\">della penisola iberica</span> <span class=\"_ _fc\"> </span>e <span class=\"_ _46\"> </span><span class=\"ls26 ws20\">gre<span class=\"_ _1\"></span>c</span>i <span class=\"_ _46\"> </span><span class=\"ws1ba\">alle quali si aggiunge l\u2019attivit\u00e0 rivolta</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs401\">essenzialmente all\u2019export <span class=\"ls19 ws22\">delle societ\u00e0 messicane.</span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs402\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls17 ws17d\">se<span class=\"_ _1\"></span>ttore Shippin<span class=\"_ _1\"></span>g<span class=\"ls11 ws6f\">: questo s<span class=\"_ _3\"></span>ettore \u00e8 un ag<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>regato di <span class=\"_ _5f\"></span>societ\u00e0 dedito princip<span class=\"_ _3\"></span>almente al<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs403\">traspor<span class=\"_ _1\"></span>to marittimo di banan<span class=\"_ _1\"></span>e ed ananas;<span class=\"ls0 ws0\"> </span></div>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls11 ws23\">sett<span class=\"_ _1\"></span>ore <span class=\"ls23 ws2e\">Holdi<span class=\"_ _1\"></span>ng &amp; </span><span class=\"ws0\">Servizi: rap<span class=\"_ _5f\"></span>presenta un se<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tore res<span class=\"_ _3\"></span>idual<span class=\"_ _3\"></span>e che com<span class=\"_ _5f\"></span>prende soc<span class=\"lsf ws1d\">iet\u00e0 dedi<span class=\"_ _1\"></span>te<span class=\"_ _1ec\"> </span></span></span></span>alla prestazione di servizi i<span class=\"_ _5f\"></span>n ambito doganale, nel settore informatico e l<span class=\"_ _3\"></span>e attivit\u00e0 d<span class=\"_ _1ec\"> </span>coor<span class=\"_ _1\"></span>dinamen<span class=\"_ _1\"></span>to dell<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">Holding.<span class=\"_ _1ec\"> </span></span>In ottemperanza a quan<span class=\"_ _1\"></span>to disposto dall\u2019IFRS 8 le infor<span class=\"_ _1\"></span>mazioni settoriali ve<span class=\"_ _1\"></span>ngono fornite al paragraf<span class=\"_ _1ec\"> </span>dedicat<span class=\"_ _1\"></span>o a<span class=\"ls0 ws0\">ll\u2019\u201cI<span class=\"lse ws14\">nformati<span class=\"_ _5f\"></span>v<span class=\"lsf ws15\">a<span class=\"_ _1\"></span> di setto<span class=\"_ _1\"></span>re\u201d<span class=\"ls0 ws0\"> <span class=\"ls24 ws61\">(N<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span> 22)<span class=\"_ _1\"></span><span class=\"ls11 ws23\">. </span></span> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-725": {
   "value": "Avviamento<span class=\"ls0 ws0\"> </span>Nel caso di acquisizione di aziende, le attivit\u00e0, le passivit\u00e0 e le passivit\u00e0 potenzial<span class=\"_ _5f\"></span>i ac<span class=\"_ _1\"></span>quisite ed identifi<span class=\"_ _5f\"></span>cabili s<span class=\"_ _3\"></span>ono ril<span class=\"_ _5f\"></span>evate a<span class=\"_ _5f\"></span>l valore co<span class=\"_ _3\"></span>rren<span class=\"_ _3\"></span>te (fai<span class=\"_ _5f\"></span>r value<span class=\"_ _5f\"></span>) alla d<span class=\"ls10 ws13d\">ata di acquisizio<span class=\"_ _1\"></span>ne. La differenza </span>positiva tra il prezzo<span class=\"_ _3\"></span> pagato per l\u2019acquisto <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> la quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a di interessenza dei soci<span class=\"_ _5f\"></span> della controllante<span class=\"ws0\"> <span class=\"ls1b ws2e\">nel </span></span>valore corrente delle attivit\u00e0 e pas<span class=\"_ _3\"></span>sivit\u00e0 acquisite \u00e8 classificata come <span class=\"ws0\">\u201c<span class=\"_ _3\"></span><span class=\"lsf ws1f\">Avvia<span class=\"_ _1\"></span>mento<span class=\"ls0 ws0\">\u201d<span class=\"ls11 ws57\">. L\u2019eventuale </span></span></span></span>differe<span class=\"_ _5f\"></span>nza nega<span class=\"_ _5f\"></span>tiva (\u201cavvi<span class=\"_ _5f\"></span>amento nega<span class=\"_ _5f\"></span>tivo\u201d) \u00e8 i<span class=\"_ _5f\"></span>nvece ri<span class=\"_ _3\"></span>leva<span class=\"_ _3\"></span>ta a<span class=\"_ _3\"></span> conto<span class=\"_ _3\"></span> econo<span class=\"_ _5f\"></span>mico al<span class=\"_ _3\"></span> mom<span class=\"_ _3\"></span>ento dell\u2019acquisizione. <span class=\"_ _43\"> </span><span class=\"lse ws9c\">La voce \u201c<span class=\"ls18 ws21\">Avviamen<span class=\"_ _1\"></span>to</span></span><span class=\"ws92\">\u201d \u00e8 rilevata come attiv<span class=\"ls10 ws13d\">it\u00e0 a vi<span class=\"_ _1\"></span>ta utile indef<span class=\"_ _1\"></span>inita e <span class=\"ls1c ws198\">non \u00e8 </span></span></span>assoggettata ad ammortamento e la recuperabilit\u00e0 del valore di iscrizione \u00e8 ve<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ificata almeno annual<span class=\"_ _3\"></span>mente<span class=\"_ _3\"></span> e com<span class=\"_ _5f\"></span>unque ogni<span class=\"_ _5f\"></span> qualvol<span class=\"_ _5f\"></span>ta si veri<span class=\"_ _5f\"></span>fichino e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che faccia<span class=\"_ _5f\"></span>no pres<span class=\"_ _3\"></span>upporre<span class=\"_ _5f\"></span> una riduzione di valore, adottando i criteri indicati dallo IAS 36. Le perdite di valore sono riconosciute a conto economico e<span class=\"_ _1\"></span> non sono successivamente ripr<span class=\"_ _1\"></span>istinate.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span></span>In caso di cessione<span class=\"_ _1\"></span> di una societ\u00e0 controllata, il valore netto del<span class=\"ls0 ws0\">l\u2019\u201c<span class=\"lse ws14\">Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws47\">\u201d ad essa attribuibile \u00e8 in<span class=\"_ _3\"></span>cluso nella determinazio<span class=\"ls23 ws27\">ne </span></span></span></span>della plusvalenza o minusvalenza di cessione. Ai fini della determinazione dell\u2019<span class=\"ff8 lsf ws6b\">impair<span class=\"_ _1\"></span>ment t<span class=\"_ _1\"></span>est</span><span class=\"ls23 ws27\">, </span>l\u2019avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\">  <span class=\"ws74\">\u00e8 considerato allocato sulle singole entit\u00e0 <span class=\"_ _3\"></span>generatrici dei flussi finanziari (Cash </span></span>Generating Units o CGU) rappresentative delle unit\u00e0 di busi<span class=\"ls1c wsfd\">ness finanzia<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iament<span class=\"_ _5f\"></span>e indipendenti </span>attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui il<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o ope<span class=\"_ _5f\"></span>ra.<span class=\"_ _1ec\"> </span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls0 ws0 gs141\">A<span class=\"ls4\">ttivit<span class=\"_ _3\"></span>\u00e0 im<span class=\"_ _3\"></span>materiali<span class=\"_ _5f\"></span> diverse <span class=\"_ _5f\"></span>dall\u2019avvi<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws100 gs142\">Le attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ls0 ws8b\">mmateriali diverse dall\u2019avviamento<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">sono attivit\u00e0 prive di consistenza fisica, identificabili, </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs143\">contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>e dal Gru<span class=\"_ _1\"></span>ppo, ed <span class=\"lse ws23\">in grado d<span class=\"_ _5f\"></span>i produrre b<span class=\"_ _3\"></span>enefi<span class=\"_ _5f\"></span>ci econom<span class=\"_ _5f\"></span>ici futuri<span class=\"_ _5f\"></span>. <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs144\">Le attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"ls19 wsbd\">sono is<span class=\"_ _1\"></span>critte nell\u2019att<span class=\"_ _1\"></span>ivo, secondo quanto disposto </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws199 gs145\">dallo IA<span class=\"_ _1\"></span>S 38 <span class=\"ls0 ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span><span class=\"ws127\">Attivit\u00e0 immateriali, quando le stesse sono identificabili, \u00e8 probabile che l\u2019uso </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws53 gs146\">generer\u00e0 be<span class=\"lse ws56\">n<span class=\"_ _3\"></span>efici e<span class=\"_ _5f\"></span>conomici fu<span class=\"_ _5f\"></span>turi e<span class=\"ls0 ws0\">d <span class=\"_ _40\"></span><span class=\"ls19 ws55\">il costo pu\u00f2 essere determinato in modo attendibile. Tali </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs147\">attivit\u00e0 sono iscritte al costo di acquisto o di produzione, compren<span class=\"_ _1\"></span>sivo di tutti gli oneri accessori ad </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs148\">esse imputabili e<span class=\"ws0\">d </span>ammortizzate a quote costanti in relazione alla loro utilit\u00e0 temporale. Le attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs149\">immateriali con vita utile definita sono ammortizzate sistematic<span class=\"_ _1\"></span>amente a partire dal mom<span class=\"_ _3\"></span>ento in </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs14a\">cui il bene \u00e8 disponibile per l\u2019utilizzo per il periodo della loro prevista<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">utilit\u00e0. La vita <span class=\"_ _1\"></span>utile viene </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws19a gs14b\">riesaminata<span class=\"_ _3\"></span> con periodici<span class=\"_ _5f\"></span>t\u00e0 annuale ed eventuali <span class=\"_ _5f\"></span>cambiamenti, ladd<span class=\"_ _5f\"></span>ove necessari, sono </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gs14c\">appo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>con ap<span class=\"_ _3\"></span>plicaz<span class=\"_ _5f\"></span>ione pro<span class=\"_ _5f\"></span>spettica.<span class=\"_ _5f\"></span> La recupe<span class=\"_ _5f\"></span>rabilit\u00e0 d<span class=\"_ _5f\"></span>el loro <span class=\"_ _5f\"></span>valore \u00e8 ve<span class=\"_ _5f\"></span>rificata s<span class=\"_ _5f\"></span>econdo i<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs14d\">criteri<span class=\"_ _5f\"></span> previsti d<span class=\"_ _5f\"></span>allo IAS<span class=\"_ _5f\"></span> 36.<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">I costi<span class=\"_ _1\"></span> succ<span class=\"ws2c\">essivi sono capitalizzati solo quando incrementano</span></span> <span class=\"_ _1\"></span><span class=\"ls1b ws44\">i be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>i </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs14e\">economici futuri attesi attribuibili all\u2019attivit\u00e0 a cu<span class=\"_ _1\"></span>i si riferiscono. Tutti gli altri costi successivi sono </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs14f\">imputati nel conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsbd gs150\">I costi sostenuti<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">internamente per lo sviluppo di nuovi prodotti e servizi (principalmente costi per </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws10d gs151\">softwa<span class=\"_ _5f\"></span>re) cos<span class=\"_ _5f\"></span>tituisc<span class=\"_ _3\"></span>ono<span class=\"_ _5f\"></span> attivi<span class=\"_ _5f\"></span>t\u00e0 imma<span class=\"_ _3\"></span>terial<span class=\"_ _5f\"></span>i gene<span class=\"_ _5f\"></span>rate in<span class=\"_ _5f\"></span>tername<span class=\"_ _5f\"></span>nte isc<span class=\"_ _3\"></span>ritte<span class=\"_ _5f\"></span> <span class=\"ls23 ws27\">ne<span class=\"ls19 ws3f\">l<span class=\"_ _1\"></span>l\u2019attivo solo se t<span class=\"_ _1\"></span>utte le </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs152\">seguenti condizioni sono rispettate: esistenza della fattib<span class=\"_ _3\"></span>ilit\u00e0 te<span class=\"lse wsc6\">cnica<span class=\"_ _3\"></span> e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws44\">intenzione di completare </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs153\">l\u2019attivit\u00e0 in modo da renderla disponibile per l\u2019uso o la vendita, capacit\u00e0 del Gruppo all\u2019<span class=\"_ _3\"></span>uso o alla </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9c gs154\">vendita<span class=\"_ _5f\"></span> dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _3\"></span>, esi<span class=\"_ _3\"></span>sten<span class=\"_ _5f\"></span>za di un m<span class=\"_ _5f\"></span>ercato p<span class=\"_ _3\"></span>er i<span class=\"_ _5f\"></span> prodotti <span class=\"_ _5f\"></span>e servizi<span class=\"_ _5f\"></span> derivan<span class=\"_ _5f\"></span>ti dall\u2019a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _5f\"></span> ovvero<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs155\">dell\u2019utilit\u00e0 a fini interni, esistenza di adeguate disponibilit\u00e0 di risorse tecniche e finanziarie per<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs156\">completare lo sviluppo e l<span class=\"_ _5f\"></span>a ve<span class=\"_ _1\"></span>ndita o<span class=\"_ _3\"></span> l\u2019utilizzo interno dei prodo<span class=\"_ _3\"></span>tti e servizi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he ne derivano,<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs157\">attendibilit\u00e0 della rilevazione dei costi a<span class=\"_ _3\"></span>ttribuibili all\u2019attivit\u00e0 duran<span class=\"ls19 ws3f\">te il<span class=\"_ _5f\"></span> su<span class=\"_ _1\"></span>o sviluppo.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">I costi di sviluppo </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs158\">capitalizzati, laddove esist<span class=\"_ _1\"></span>enti, comprendono le sole spese sostenute che possono essere attribuite </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs159\">direttamente<span class=\"_ _1\"></span> al processo di sviluppo e sono ammort<span class=\"_ _1\"></span>izzati in base ad un c<span class=\"_ _1\"></span>riterio sistematic<span class=\"_ _1\"></span>o, a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs15a\">partire dall\u2019inizio d<span class=\"ls19 ws22\">ella produzione, lungo la vita stimata del prodotto/<span class=\"_ _1\"></span>servizio.</span><span class=\"ws0\">  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs15b\">I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs15c\">I brevetti ed i diritt<span class=\"_ _1\"></span>i di utilizzo delle opere di ingegno sono principalmente relativi a licenz<span class=\"lsf ws42\">e di<span class=\"_ _1\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs15d\">software applicativo, ammortizzati a quote costanti in base alla loro vita utile <span class=\"ls16 ws6b\">c<span class=\"_ _5f\"></span>ontrattua<span class=\"_ _5f\"></span>le. Le<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs15e\">concessioni, licenze e marchi sono esse<span class=\"_ _3\"></span>nzialmente relativi ai corrispettivi pagati pe<span class=\"_ _3\"></span>r l\u2019esercizio delle </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs15f\">attivit\u00e0 commerciali ubicate all\u2019interno dei mercati <span class=\"_ _3\"></span>generali ed ammortizzate in funzione della<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs160\">durata della conc<span class=\"_ _1\"></span>essione stessa, nonch\u00e9 le<span class=\"_ _1\"></span> spese per l\u2019utilizzo di prog<span class=\"_ _1\"></span>rammi software in li<span class=\"_ _1\"></span>cenza </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs161\">d\u2019uso, ammortizzati mediamente lungo <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>n periodo di tre anni. Tali<span class=\"_ _5f\"></span> oneri sono iscritti all\u2019attivo, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs162\">secondo quant<span class=\"ls0 ws16\">o disposto dal principio IA<span class=\"_ _1\"></span>S 38 \u201cAttivit\u00e0 immateriali\u201d, quando \u00e8 probabile che l\u2019uso </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsaf gs163\">dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivit\u00e0 pu\u00f2 essere </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs164\">dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs165\">Le immobilizzazioni in corso ed acconti accolgono il saldo degli investimenti in beni non ancora<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gs166\">entrati in esercizio a fine anno e, pertanto, non assoggettati ad ammortament<span class=\"_ _1\"></span>o, ma, <span class=\"_ _3\"></span>come previsto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs167\">dallo IA<span class=\"_ _1\"></span>S 36,<span class=\"_ _1\"></span> ad Impairme<span class=\"_ _1\"></span>nt test.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4f gs168\">Altre immobilizzazioni immateriali acquistate o prodotte in<span class=\"_ _3\"></span>ternamente sono iscritte <span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">ll\u2019attivo,<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs169\">laddove esistent<span class=\"_ _1\"></span>i, secondo quanto disposto dallo IAS 38 (Atti<span class=\"_ _1\"></span>vit\u00e0 immateriali), quando \u00e8 probabile </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs16a\">che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs16b\">dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile<span class=\"ls0 ws0\">.<span class=\"_ _1\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsaf gs16c\">Le altre attivit\u00e0 immateriali rilevate a seguito dell<span class=\"_ _5f\"></span>\u2019acquisizion<span class=\"_ _1\"></span>e di un\u2019azienda sono iscritte </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws130 gs16d\">separatamente<span class=\"_ _1\"></span> dall\u2019avviamento se il loro valore<span class=\"_ _1\"></span> corrente pu\u00f2 essere d<span class=\"lsf ws109\">etermin<span class=\"_ _1\"></span>ato in<span class=\"_ _1\"></span> modo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs16e\">attendibile. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-753": {
   "value": "Avviamento<span class=\"ls0 ws0\"> </span>Nel caso di acquisizione di aziende, le attivit\u00e0, le passivit\u00e0 e le passivit\u00e0 potenzial<span class=\"_ _5f\"></span>i ac<span class=\"_ _1\"></span>quisite ed identifi<span class=\"_ _5f\"></span>cabili s<span class=\"_ _3\"></span>ono ril<span class=\"_ _5f\"></span>evate a<span class=\"_ _5f\"></span>l valore co<span class=\"_ _3\"></span>rren<span class=\"_ _3\"></span>te (fai<span class=\"_ _5f\"></span>r value<span class=\"_ _5f\"></span>) alla d<span class=\"ls10 ws13d\">ata di acquisizio<span class=\"_ _1\"></span>ne. La differenza </span>positiva tra il prezzo<span class=\"_ _3\"></span> pagato per l\u2019acquisto <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> la quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a di interessenza dei soci<span class=\"_ _5f\"></span> della controllante<span class=\"ws0\"> <span class=\"ls1b ws2e\">nel </span></span>valore corrente delle attivit\u00e0 e pas<span class=\"_ _3\"></span>sivit\u00e0 acquisite \u00e8 classificata come <span class=\"ws0\">\u201c<span class=\"_ _3\"></span><span class=\"lsf ws1f\">Avvia<span class=\"_ _1\"></span>mento<span class=\"ls0 ws0\">\u201d<span class=\"ls11 ws57\">. L\u2019eventuale </span></span></span></span>differe<span class=\"_ _5f\"></span>nza nega<span class=\"_ _5f\"></span>tiva (\u201cavvi<span class=\"_ _5f\"></span>amento nega<span class=\"_ _5f\"></span>tivo\u201d) \u00e8 i<span class=\"_ _5f\"></span>nvece ri<span class=\"_ _3\"></span>leva<span class=\"_ _3\"></span>ta a<span class=\"_ _3\"></span> conto<span class=\"_ _3\"></span> econo<span class=\"_ _5f\"></span>mico al<span class=\"_ _3\"></span> mom<span class=\"_ _3\"></span>ento dell\u2019acquisizione. <span class=\"_ _43\"> </span><span class=\"lse ws9c\">La voce \u201c<span class=\"ls18 ws21\">Avviamen<span class=\"_ _1\"></span>to</span></span><span class=\"ws92\">\u201d \u00e8 rilevata come attiv<span class=\"ls10 ws13d\">it\u00e0 a vi<span class=\"_ _1\"></span>ta utile indef<span class=\"_ _1\"></span>inita e <span class=\"ls1c ws198\">non \u00e8 </span></span></span>assoggettata ad ammortamento e la recuperabilit\u00e0 del valore di iscrizione \u00e8 ve<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ificata almeno annual<span class=\"_ _3\"></span>mente<span class=\"_ _3\"></span> e com<span class=\"_ _5f\"></span>unque ogni<span class=\"_ _5f\"></span> qualvol<span class=\"_ _5f\"></span>ta si veri<span class=\"_ _5f\"></span>fichino e<span class=\"_ _3\"></span>venti<span class=\"_ _5f\"></span> che faccia<span class=\"_ _5f\"></span>no pres<span class=\"_ _3\"></span>upporre<span class=\"_ _5f\"></span> una riduzione di valore, adottando i criteri indicati dallo IAS 36. Le perdite di valore sono riconosciute a conto economico e<span class=\"_ _1\"></span> non sono successivamente ripr<span class=\"_ _1\"></span>istinate.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span></span>In caso di cessione<span class=\"_ _1\"></span> di una societ\u00e0 controllata, il valore netto del<span class=\"ls0 ws0\">l\u2019\u201c<span class=\"lse ws14\">Avviamen<span class=\"_ _5f\"></span>to<span class=\"ls0 ws47\">\u201d ad essa attribuibile \u00e8 in<span class=\"_ _3\"></span>cluso nella determinazio<span class=\"ls23 ws27\">ne </span></span></span></span>della plusvalenza o minusvalenza di cessione. Ai fini della determinazione dell\u2019<span class=\"ff8 lsf ws6b\">impair<span class=\"_ _1\"></span>ment t<span class=\"_ _1\"></span>est</span><span class=\"ls23 ws27\">, </span>l\u2019avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\">  <span class=\"ws74\">\u00e8 considerato allocato sulle singole entit\u00e0 <span class=\"_ _3\"></span>generatrici dei flussi finanziari (Cash </span></span>Generating Units o CGU) rappresentative delle unit\u00e0 di busi<span class=\"ls1c wsfd\">ness finanzia<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iament<span class=\"_ _5f\"></span>e indipendenti </span>attra<span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>cui il<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o ope<span class=\"_ _5f\"></span>ra.<span class=\"_ _1ec\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "A<span class=\"ls4\">ttivit<span class=\"_ _3\"></span>\u00e0 im<span class=\"_ _3\"></span>materiali<span class=\"_ _5f\"></span> diverse <span class=\"_ _5f\"></span>dall\u2019avvi<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ls0 ws8b\">mmateriali diverse dall\u2019avviamento<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">sono attivit\u00e0 prive di consistenza fisica, identificabili, </span></span></span>contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>e dal Gru<span class=\"_ _1\"></span>ppo, ed <span class=\"lse ws23\">in grado d<span class=\"_ _5f\"></span>i produrre b<span class=\"_ _3\"></span>enefi<span class=\"_ _5f\"></span>ci econom<span class=\"_ _5f\"></span>ici futuri<span class=\"_ _5f\"></span>. <span class=\"ls0 ws0\"> </span></span>Le attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"ls19 wsbd\">sono is<span class=\"_ _1\"></span>critte nell\u2019att<span class=\"_ _1\"></span>ivo, secondo quanto disposto </span>dallo IA<span class=\"_ _1\"></span>S 38 <span class=\"ls0 ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span><span class=\"ws127\">Attivit\u00e0 immateriali, quando le stesse sono identificabili, \u00e8 probabile che l\u2019uso </span></span>generer\u00e0 be<span class=\"lse ws56\">n<span class=\"_ _3\"></span>efici e<span class=\"_ _5f\"></span>conomici fu<span class=\"_ _5f\"></span>turi e<span class=\"ls0 ws0\">d <span class=\"_ _40\"></span><span class=\"ls19 ws55\">il costo pu\u00f2 essere determinato in modo attendibile. Tali </span></span></span>attivit\u00e0 sono iscritte al costo di acquisto o di produzione, compren<span class=\"_ _1\"></span>sivo di tutti gli oneri accessori ad esse imputabili e<span class=\"ws0\">d </span>ammortizzate a quote costanti in relazione alla loro utilit\u00e0 temporale. Le attivit\u00e0 immateriali con vita utile definita sono ammortizzate sistematic<span class=\"_ _1\"></span>amente a partire dal mom<span class=\"_ _3\"></span>ento in cui il bene \u00e8 disponibile per l\u2019utilizzo per il periodo della loro prevista<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">utilit\u00e0. La vita <span class=\"_ _1\"></span>utile viene </span></span>riesaminata<span class=\"_ _3\"></span> con periodici<span class=\"_ _5f\"></span>t\u00e0 annuale ed eventuali <span class=\"_ _5f\"></span>cambiamenti, ladd<span class=\"_ _5f\"></span>ove necessari, sono appo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>con ap<span class=\"_ _3\"></span>plicaz<span class=\"_ _5f\"></span>ione pro<span class=\"_ _5f\"></span>spettica.<span class=\"_ _5f\"></span> La recupe<span class=\"_ _5f\"></span>rabilit\u00e0 d<span class=\"_ _5f\"></span>el loro <span class=\"_ _5f\"></span>valore \u00e8 ve<span class=\"_ _5f\"></span>rificata s<span class=\"_ _5f\"></span>econdo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti d<span class=\"_ _5f\"></span>allo IAS<span class=\"_ _5f\"></span> 36.<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">I costi<span class=\"_ _1\"></span> succ<span class=\"ws2c\">essivi sono capitalizzati solo quando incrementano</span></span> <span class=\"_ _1\"></span><span class=\"ls1b ws44\">i be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>i </span></span>economici futuri attesi attribuibili all\u2019attivit\u00e0 a cu<span class=\"_ _1\"></span>i si riferiscono. Tutti gli altri costi successivi sono imputati nel conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti.<span class=\"ls0 ws0\"> </span>I costi sostenuti<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">internamente per lo sviluppo di nuovi prodotti e servizi (principalmente costi per </span></span>softwa<span class=\"_ _5f\"></span>re) cos<span class=\"_ _5f\"></span>tituisc<span class=\"_ _3\"></span>ono<span class=\"_ _5f\"></span> attivi<span class=\"_ _5f\"></span>t\u00e0 imma<span class=\"_ _3\"></span>terial<span class=\"_ _5f\"></span>i gene<span class=\"_ _5f\"></span>rate in<span class=\"_ _5f\"></span>tername<span class=\"_ _5f\"></span>nte isc<span class=\"_ _3\"></span>ritte<span class=\"_ _5f\"></span> <span class=\"ls23 ws27\">ne<span class=\"ls19 ws3f\">l<span class=\"_ _1\"></span>l\u2019attivo solo se t<span class=\"_ _1\"></span>utte le </span></span>seguenti condizioni sono rispettate: esistenza della fattib<span class=\"_ _3\"></span>ilit\u00e0 te<span class=\"lse wsc6\">cnica<span class=\"_ _3\"></span> e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws44\">intenzione di completare </span></span></span>l\u2019attivit\u00e0 in modo da renderla disponibile per l\u2019uso o la vendita, capacit\u00e0 del Gruppo all\u2019<span class=\"_ _3\"></span>uso o alla vendita<span class=\"_ _5f\"></span> dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _3\"></span>, esi<span class=\"_ _3\"></span>sten<span class=\"_ _5f\"></span>za di un m<span class=\"_ _5f\"></span>ercato p<span class=\"_ _3\"></span>er i<span class=\"_ _5f\"></span> prodotti <span class=\"_ _5f\"></span>e servizi<span class=\"_ _5f\"></span> derivan<span class=\"_ _5f\"></span>ti dall\u2019a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _5f\"></span> ovvero<span class=\"_ _5f\"></span> dell\u2019utilit\u00e0 a fini interni, esistenza di adeguate disponibilit\u00e0 di risorse tecniche e finanziarie per<span class=\"_ _3\"></span> completare lo sviluppo e l<span class=\"_ _5f\"></span>a ve<span class=\"_ _1\"></span>ndita o<span class=\"_ _3\"></span> l\u2019utilizzo interno dei prodo<span class=\"_ _3\"></span>tti e servizi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he ne derivano,<span class=\"_ _3\"></span> attendibilit\u00e0 della rilevazione dei costi a<span class=\"_ _3\"></span>ttribuibili all\u2019attivit\u00e0 duran<span class=\"ls19 ws3f\">te il<span class=\"_ _5f\"></span> su<span class=\"_ _1\"></span>o sviluppo.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">I costi di sviluppo </span></span></span>capitalizzati, laddove esist<span class=\"_ _1\"></span>enti, comprendono le sole spese sostenute che possono essere attribuite direttamente<span class=\"_ _1\"></span> al processo di sviluppo e sono ammort<span class=\"_ _1\"></span>izzati in base ad un c<span class=\"_ _1\"></span>riterio sistematic<span class=\"_ _1\"></span>o, a partire dall\u2019inizio d<span class=\"ls19 ws22\">ella produzione, lungo la vita stimata del prodotto/<span class=\"_ _1\"></span>servizio.</span><span class=\"ws0\">  </span>I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.<span class=\"ls0 ws0\"> </span>I brevetti ed i diritt<span class=\"_ _1\"></span>i di utilizzo delle opere di ingegno sono principalmente relativi a licenz<span class=\"lsf ws42\">e di<span class=\"_ _1\"></span> </span>software applicativo, ammortizzati a quote costanti in base alla loro vita utile <span class=\"ls16 ws6b\">c<span class=\"_ _5f\"></span>ontrattua<span class=\"_ _5f\"></span>le. Le<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>concessioni, licenze e marchi sono esse<span class=\"_ _3\"></span>nzialmente relativi ai corrispettivi pagati pe<span class=\"_ _3\"></span>r l\u2019esercizio delle attivit\u00e0 commerciali ubicate all\u2019interno dei mercati <span class=\"_ _3\"></span>generali ed ammortizzate in funzione della<span class=\"_ _5f\"></span> durata della conc<span class=\"_ _1\"></span>essione stessa, nonch\u00e9 le<span class=\"_ _1\"></span> spese per l\u2019utilizzo di prog<span class=\"_ _1\"></span>rammi software in li<span class=\"_ _1\"></span>cenza d\u2019uso, ammortizzati mediamente lungo <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>n periodo di tre anni. Tali<span class=\"_ _5f\"></span> oneri sono iscritti all\u2019attivo, secondo quant<span class=\"ls0 ws16\">o disposto dal principio IA<span class=\"_ _1\"></span>S 38 \u201cAttivit\u00e0 immateriali\u201d, quando \u00e8 probabile che l\u2019uso </span>dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Le immobilizzazioni in corso ed acconti accolgono il saldo degli investimenti in beni non ancora<span class=\"_ _5f\"></span> entrati in esercizio a fine anno e, pertanto, non assoggettati ad ammortament<span class=\"_ _1\"></span>o, ma, <span class=\"_ _3\"></span>come previsto dallo IA<span class=\"_ _1\"></span>S 36,<span class=\"_ _1\"></span> ad Impairme<span class=\"_ _1\"></span>nt test.<span class=\"ls0 ws0\"> </span>Altre immobilizzazioni immateriali acquistate o prodotte in<span class=\"_ _3\"></span>ternamente sono iscritte <span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">ll\u2019attivo,<span class=\"_ _5f\"></span> </span>laddove esistent<span class=\"_ _1\"></span>i, secondo quanto disposto dallo IAS 38 (Atti<span class=\"_ _1\"></span>vit\u00e0 immateriali), quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile<span class=\"ls0 ws0\">.<span class=\"_ _1\"></span> </span>Le altre attivit\u00e0 immateriali rilevate a seguito dell<span class=\"_ _5f\"></span>\u2019acquisizion<span class=\"_ _1\"></span>e di un\u2019azienda sono iscritte separatamente<span class=\"_ _1\"></span> dall\u2019avviamento se il loro valore<span class=\"_ _1\"></span> corrente pu\u00f2 essere d<span class=\"lsf ws109\">etermin<span class=\"_ _1\"></span>ato in<span class=\"_ _1\"></span> modo </span>attendibile.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-754": {
   "value": "A<span class=\"ls4\">ttivit<span class=\"_ _3\"></span>\u00e0 im<span class=\"_ _3\"></span>materiali<span class=\"_ _5f\"></span> diverse <span class=\"_ _5f\"></span>dall\u2019avvi<span class=\"_ _3\"></span>amen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ls0 ws8b\">mmateriali diverse dall\u2019avviamento<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">sono attivit\u00e0 prive di consistenza fisica, identificabili, </span></span></span>contr<span class=\"_ _1\"></span>ollat<span class=\"_ _1\"></span>e dal Gru<span class=\"_ _1\"></span>ppo, ed <span class=\"lse ws23\">in grado d<span class=\"_ _5f\"></span>i produrre b<span class=\"_ _3\"></span>enefi<span class=\"_ _5f\"></span>ci econom<span class=\"_ _5f\"></span>ici futuri<span class=\"_ _5f\"></span>. <span class=\"ls0 ws0\"> </span></span>Le attivit\u00e0 immateriali diverse dall\u2019avviamento <span class=\"ls19 wsbd\">sono is<span class=\"_ _1\"></span>critte nell\u2019att<span class=\"_ _1\"></span>ivo, secondo quanto disposto </span>dallo IA<span class=\"_ _1\"></span>S 38 <span class=\"ls0 ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span><span class=\"ws127\">Attivit\u00e0 immateriali, quando le stesse sono identificabili, \u00e8 probabile che l\u2019uso </span></span>generer\u00e0 be<span class=\"lse ws56\">n<span class=\"_ _3\"></span>efici e<span class=\"_ _5f\"></span>conomici fu<span class=\"_ _5f\"></span>turi e<span class=\"ls0 ws0\">d <span class=\"_ _40\"></span><span class=\"ls19 ws55\">il costo pu\u00f2 essere determinato in modo attendibile. Tali </span></span></span>attivit\u00e0 sono iscritte al costo di acquisto o di produzione, compren<span class=\"_ _1\"></span>sivo di tutti gli oneri accessori ad esse imputabili e<span class=\"ws0\">d </span>ammortizzate a quote costanti in relazione alla loro utilit\u00e0 temporale. Le attivit\u00e0 immateriali con vita utile definita sono ammortizzate sistematic<span class=\"_ _1\"></span>amente a partire dal mom<span class=\"_ _3\"></span>ento in cui il bene \u00e8 disponibile per l\u2019utilizzo per il periodo della loro prevista<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">utilit\u00e0. La vita <span class=\"_ _1\"></span>utile viene </span></span>riesaminata<span class=\"_ _3\"></span> con periodici<span class=\"_ _5f\"></span>t\u00e0 annuale ed eventuali <span class=\"_ _5f\"></span>cambiamenti, ladd<span class=\"_ _5f\"></span>ove necessari, sono appo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>con ap<span class=\"_ _3\"></span>plicaz<span class=\"_ _5f\"></span>ione pro<span class=\"_ _5f\"></span>spettica.<span class=\"_ _5f\"></span> La recupe<span class=\"_ _5f\"></span>rabilit\u00e0 d<span class=\"_ _5f\"></span>el loro <span class=\"_ _5f\"></span>valore \u00e8 ve<span class=\"_ _5f\"></span>rificata s<span class=\"_ _5f\"></span>econdo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti d<span class=\"_ _5f\"></span>allo IAS<span class=\"_ _5f\"></span> 36.<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">I costi<span class=\"_ _1\"></span> succ<span class=\"ws2c\">essivi sono capitalizzati solo quando incrementano</span></span> <span class=\"_ _1\"></span><span class=\"ls1b ws44\">i be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>i </span></span>economici futuri attesi attribuibili all\u2019attivit\u00e0 a cu<span class=\"_ _1\"></span>i si riferiscono. Tutti gli altri costi successivi sono imputati nel conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti.<span class=\"ls0 ws0\"> </span>I costi sostenuti<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">internamente per lo sviluppo di nuovi prodotti e servizi (principalmente costi per </span></span>softwa<span class=\"_ _5f\"></span>re) cos<span class=\"_ _5f\"></span>tituisc<span class=\"_ _3\"></span>ono<span class=\"_ _5f\"></span> attivi<span class=\"_ _5f\"></span>t\u00e0 imma<span class=\"_ _3\"></span>terial<span class=\"_ _5f\"></span>i gene<span class=\"_ _5f\"></span>rate in<span class=\"_ _5f\"></span>tername<span class=\"_ _5f\"></span>nte isc<span class=\"_ _3\"></span>ritte<span class=\"_ _5f\"></span> <span class=\"ls23 ws27\">ne<span class=\"ls19 ws3f\">l<span class=\"_ _1\"></span>l\u2019attivo solo se t<span class=\"_ _1\"></span>utte le </span></span>seguenti condizioni sono rispettate: esistenza della fattib<span class=\"_ _3\"></span>ilit\u00e0 te<span class=\"lse wsc6\">cnica<span class=\"_ _3\"></span> e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws44\">intenzione di completare </span></span></span>l\u2019attivit\u00e0 in modo da renderla disponibile per l\u2019uso o la vendita, capacit\u00e0 del Gruppo all\u2019<span class=\"_ _3\"></span>uso o alla vendita<span class=\"_ _5f\"></span> dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _3\"></span>, esi<span class=\"_ _3\"></span>sten<span class=\"_ _5f\"></span>za di un m<span class=\"_ _5f\"></span>ercato p<span class=\"_ _3\"></span>er i<span class=\"_ _5f\"></span> prodotti <span class=\"_ _5f\"></span>e servizi<span class=\"_ _5f\"></span> derivan<span class=\"_ _5f\"></span>ti dall\u2019a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _5f\"></span> ovvero<span class=\"_ _5f\"></span> dell\u2019utilit\u00e0 a fini interni, esistenza di adeguate disponibilit\u00e0 di risorse tecniche e finanziarie per<span class=\"_ _3\"></span> completare lo sviluppo e l<span class=\"_ _5f\"></span>a ve<span class=\"_ _1\"></span>ndita o<span class=\"_ _3\"></span> l\u2019utilizzo interno dei prodo<span class=\"_ _3\"></span>tti e servizi <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he ne derivano,<span class=\"_ _3\"></span> attendibilit\u00e0 della rilevazione dei costi a<span class=\"_ _3\"></span>ttribuibili all\u2019attivit\u00e0 duran<span class=\"ls19 ws3f\">te il<span class=\"_ _5f\"></span> su<span class=\"_ _1\"></span>o sviluppo.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 ws3f\">I costi di sviluppo </span></span></span>capitalizzati, laddove esist<span class=\"_ _1\"></span>enti, comprendono le sole spese sostenute che possono essere attribuite direttamente<span class=\"_ _1\"></span> al processo di sviluppo e sono ammort<span class=\"_ _1\"></span>izzati in base ad un c<span class=\"_ _1\"></span>riterio sistematic<span class=\"_ _1\"></span>o, a partire dall\u2019inizio d<span class=\"ls19 ws22\">ella produzione, lungo la vita stimata del prodotto/<span class=\"_ _1\"></span>servizio.</span><span class=\"ws0\">  </span>I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.<span class=\"ls0 ws0\"> </span>I brevetti ed i diritt<span class=\"_ _1\"></span>i di utilizzo delle opere di ingegno sono principalmente relativi a licenz<span class=\"lsf ws42\">e di<span class=\"_ _1\"></span> </span>software applicativo, ammortizzati a quote costanti in base alla loro vita utile <span class=\"ls16 ws6b\">c<span class=\"_ _5f\"></span>ontrattua<span class=\"_ _5f\"></span>le. Le<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>concessioni, licenze e marchi sono esse<span class=\"_ _3\"></span>nzialmente relativi ai corrispettivi pagati pe<span class=\"_ _3\"></span>r l\u2019esercizio delle attivit\u00e0 commerciali ubicate all\u2019interno dei mercati <span class=\"_ _3\"></span>generali ed ammortizzate in funzione della<span class=\"_ _5f\"></span> durata della conc<span class=\"_ _1\"></span>essione stessa, nonch\u00e9 le<span class=\"_ _1\"></span> spese per l\u2019utilizzo di prog<span class=\"_ _1\"></span>rammi software in li<span class=\"_ _1\"></span>cenza d\u2019uso, ammortizzati mediamente lungo <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>n periodo di tre anni. Tali<span class=\"_ _5f\"></span> oneri sono iscritti all\u2019attivo, secondo quant<span class=\"ls0 ws16\">o disposto dal principio IA<span class=\"_ _1\"></span>S 38 \u201cAttivit\u00e0 immateriali\u201d, quando \u00e8 probabile che l\u2019uso </span>dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Le immobilizzazioni in corso ed acconti accolgono il saldo degli investimenti in beni non ancora<span class=\"_ _5f\"></span> entrati in esercizio a fine anno e, pertanto, non assoggettati ad ammortament<span class=\"_ _1\"></span>o, ma, <span class=\"_ _3\"></span>come previsto dallo IA<span class=\"_ _1\"></span>S 36,<span class=\"_ _1\"></span> ad Impairme<span class=\"_ _1\"></span>nt test.<span class=\"ls0 ws0\"> </span>Altre immobilizzazioni immateriali acquistate o prodotte in<span class=\"_ _3\"></span>ternamente sono iscritte <span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">ll\u2019attivo,<span class=\"_ _5f\"></span> </span>laddove esistent<span class=\"_ _1\"></span>i, secondo quanto disposto dallo IAS 38 (Atti<span class=\"_ _1\"></span>vit\u00e0 immateriali), quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere dete<span class=\"_ _1\"></span>rminat<span class=\"_ _1\"></span>o in modo at<span class=\"_ _1\"></span>tendibile<span class=\"ls0 ws0\">.<span class=\"_ _1\"></span> </span>Le altre attivit\u00e0 immateriali rilevate a seguito dell<span class=\"_ _5f\"></span>\u2019acquisizion<span class=\"_ _1\"></span>e di un\u2019azienda sono iscritte separatamente<span class=\"_ _1\"></span> dall\u2019avviamento se il loro valore<span class=\"_ _1\"></span> corrente pu\u00f2 essere d<span class=\"lsf ws109\">etermin<span class=\"_ _1\"></span>ato in<span class=\"_ _1\"></span> modo </span>attendibile. Immobili<span class=\"wsa\">, impianti e macchinari<span class=\"ls0 ws0\"> </span></span>Gli immobili, impian<span class=\"lse ws197\">ti e ma<span class=\"_ _5f\"></span>cchinari<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws5c\">sono attivit\u00e0 dotate <span class=\"_ _1\"></span>di consistenza fisica, identificabili, </span></span></span>controllate dal Gruppo, e in grado d<span class=\"_ _3\"></span>i produrre benefici economici futuri. Le attivit\u00e0 materiali<span class=\"_ _5f\"></span> acquistate o prodott<span class=\"_ _1\"></span>e internamente sono iscritte n<span class=\"_ _1\"></span>ell\u2019attivo, secondo quanto dispost<span class=\"lsf ws1d\">o dall<span class=\"_ _1\"></span>o IAS 1<span class=\"_ _1\"></span>6 </span>\u2013 <span class=\"ws16\">Immobili, impianti e macchinari, quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici<span class=\"_ _1ec\"> </span></span>economici futuri e quando il costo<span class=\"_ _3\"></span> dell\u2019attivit\u00e0 pu\u00f2 essere determinato in m<span class=\"_ _5f\"></span>odo attendibile.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">S<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>o </span></span>iscritte al costo st<span class=\"_ _1\"></span>orico di acquisto, di produzione o di conferimento, compren<span class=\"_ _1\"></span>sivo degli oneri accessori necessari a rendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 disponibile per l\u2019uso<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lsf ws96\">dedotto l<span class=\"_ _1\"></span>\u2019ammorta<span class=\"_ _1\"></span>mento cu<span class=\"_ _1\"></span>mulato </span></span>calcolato e le eventuali sv<span class=\"_ _5f\"></span>alut<span class=\"_ _1\"></span>azioni apportate per a<span class=\"_ _5f\"></span>deg<span class=\"_ _1\"></span>uare il loro<span class=\"_ _3\"></span> valore alla prevista m<span class=\"_ _3\"></span>in<span class=\"ls36 wsfe\">or<span class=\"_ _1\"></span>e </span>utilit\u00e0<span class=\"_ _3\"></span> futura.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">I costi successivi sono capitalizzati solo quando \u00e8 probabile che i relat<span class=\"_ _1\"></span>ivi futuri benefici </span></span>economici affluiranno al Gruppo.<span class=\"ls0 ws0\"> </span>Gli ammortamenti sono conteggiati sulla base di aliquote economico/tecniche legate alle <span class=\"_ _3\"></span>vite utili attese dei <span class=\"ls0 ws16\">beni, l<span class=\"_ _3\"></span>e pi\u00f9 rappresentative delle quali risultano:<span class=\"ws0\"> </span></span>Categoria <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"ws16\">V<span class=\"_ _1\"></span>ita utile</span> Terreni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lsf ws15\">Non ammor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ati</span> </span>Fabbricat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">20 </span>\u2013 <span class=\"ls1c ws61\">33 anni</span> </span>Navi<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _da\"> </span>2<span class=\"_ _1\"></span>9/<span class=\"lse ws14\">30</span> <span class=\"ls1c ws2f\">anni</span> </span>Impiant<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> <span class=\"_ _33\"> </span><span class=\"ws16\">              <span class=\"_ _5f\"></span> <span class=\"lse ws14\">7 </span><span class=\"ws0\">\u2013 <span class=\"ls1c ws61\">10 anni</span> </span></span></span>Automezzi<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">4 </span>- <span class=\"_ _1\"></span><span class=\"ls1c ws61\">5 anni<span class=\"_ _1ec\"> </span></span></span>Nel caso in cui, <span class=\"_ _1\"></span>indipendentemente dall\u2019ammortamento gi\u00e0 contabilizzato, risulti una <span class=\"_ _1\"></span>perdita di valore, l\u2019immobilizzazione viene corrispondentemente s<span class=\"_ _5f\"></span>valu<span class=\"_ _1\"></span>tata; se in eser<span class=\"_ _3\"></span>cizi successivi vengono meno i presupposti della svalutazione viene <span class=\"_ _3\"></span>ripristinato il valore originario, <span class=\"_ _3\"></span>rettificato dei soli ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">che sarebbero stati stanziati qualora non si <span class=\"_ _3\"></span>fosse proceduto alla svalutazione o il </span></span>valore <span class=\"_ _5f\"></span>recupera<span class=\"_ _3\"></span>bile, s<span class=\"_ _5f\"></span>e infe<span class=\"_ _3\"></span>riore<span class=\"ls0 ws0\">. <span class=\"_ _40\"></span></span>La recupera<span class=\"_ _5f\"></span>bilit\u00e0 d<span class=\"_ _5f\"></span>el loro val<span class=\"_ _5f\"></span>ore \u00e8 <span class=\"_ _3\"></span>verifica<span class=\"_ _5f\"></span>ta seco<span class=\"_ _3\"></span>ndo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti dallo IAS 36. Il valore resid<span class=\"ls11 ws53\">uo del ben<span class=\"_ _5f\"></span>e, la vita utile e<span class=\"ls0 ws0\">d<span class=\"_ _3\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">i metodi applicati sono rivisti con </span></span></span>frequen<span class=\"_ _1\"></span>za annuale e<span class=\"_ _1\"></span><span class=\"ls0 ws0\">d <span class=\"ws16\">adeguati se necessario alla fi<span class=\"_ _3\"></span>ne di ciascun esercizio.<span class=\"ws0\"> </span></span></span>Gli utili e le perdite derivanti da cessioni o dismiss<span class=\"_ _3\"></span>ioni di cespiti sono determinati come differenza fra il ri<span class=\"_ _5f\"></span>ca<span class=\"ls0 ws8b\">vo di vendita ed il valore netto contabile dell\u2019attivit\u00e0 e sono imputati al conto economico </span>dell\u2019esercizio. Eventuali oneri finanziari sostenuti a fronte dell\u2019acquisizione o p<span class=\"_ _3\"></span>roduzione di immobilizzazioni materia<span class=\"_ _5f\"></span>li per le q<span class=\"_ _3\"></span>uali no<span class=\"_ _5f\"></span>rmalmente<span class=\"_ _3\"></span> trasco<span class=\"_ _5f\"></span>rre un de<span class=\"_ _5f\"></span>t<span class=\"ls11 wsba\">er<span class=\"_ _1\"></span>mina<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o periodo<span class=\"_ _3\"></span> di tempo per <span class=\"_ _5f\"></span>rendere l\u2019attivi<span class=\"_ _3\"></span>t\u00e0 </span>pronta per l\u2019utilizzo sono ca<span class=\"_ _5f\"></span>pitalizzat<span class=\"_ _1\"></span>i e ammortizzati l<span class=\"_ _3\"></span>ungo la vita utile<span class=\"_ _3\"></span> della classe di beni a<span class=\"_ _3\"></span> cui essi si riferiscono, mentre tutti gli altri oneri finanziari sono rilevati a conto economico n<span class=\"_ _3\"></span>ell\u2019esercizio nel quale sono sostenut<span class=\"_ _1\"></span>i.<span class=\"ls0 ws0\">  </span>I costi di manut<span class=\"_ _1\"></span>enzione aventi natur<span class=\"_ _1\"></span>a ordinaria sono addebit<span class=\"_ _1\"></span>ati integr<span class=\"_ _1\"></span>almente al conto economico, mentre gli ammodernamenti e le migliorie aventi natura incrementativa sono attribuiti ai cespiti a cui si rif<span class=\"_ _1\"></span>eriscono e sono ammortizzati in relazione alle residue possibilit\u00e0 di utilizzo degli stessi.<span class=\"ls0 ws0\">  <span class=\"ws3a\">Le migliorie su immobili di terzi, nel caso in cui soddisfino i requisiti prev<span class=\"_ _1\"></span>isti per la loro </span></span>capitalizzazione, sono classificate nelle immobilizzazioni mate<span class=\"_ _3\"></span>riali ed ammortizzate in ba<span class=\"_ _3\"></span>se alla durat<span class=\"_ _1\"></span>a del c<span class=\"_ _1\"></span>ontratto di<span class=\"_ _1\"></span> locazi<span class=\"_ _1\"></span>one.<span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span><span class=\"ws14a\">In presenza di obbligazioni legali o implicite per lo<span class=\"_ _5f\"></span> </span></span>smantellamento e la rimozi<span class=\"_ _3\"></span>one delle attivit\u00e0 dei siti,<span class=\"_ _3\"></span> il valore di isc<span class=\"_ _3\"></span>rizione dell\u2019attivit\u00e0 include i costi stimati (<span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zati) <span class=\"ls11 ws19f\">da sostenere a<span class=\"_ _5f\"></span>l momento dell\u2019ab<span class=\"_ _3\"></span>bandono <span class=\"_ _3\"></span>delle strutture, ril<span class=\"_ _5f\"></span>evati in </span>contropartita ad uno specif<span class=\"_ _1\"></span>ico fondo.<span class=\"ls0 ws0\"> </span>Quando l\u2019attivit\u00e0 materiale \u00e8 costituit<span class=\"_ _1\"></span>a da pi\u00f9 componenti significative aventi vite utili differenti, l\u2019ammortamento \u00e8 calc<span class=\"_ _1\"></span>olato ed effettuato separatamente per ciascuna c<span class=\"_ _1\"></span>omponente. I costi relativi alle manutenzioni cicliche delle navi sono iscritti all\u2019<span class=\"_ _3\"></span>attivo patrimoniale come componente distinta del bene principale n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti e sono inclusi nel processo di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o cons<span class=\"ls10 ws20\">i<span class=\"_ _1\"></span>derando una vi<span class=\"_ _1\"></span>ta utile appropr<span class=\"_ _1\"></span>iata.<span class=\"ls0 ws0\"> </span></span>Non sono oggetto di am<span class=\"_ _1\"></span>mortamento i terren<span class=\"_ _1\"></span>i, anche se acquistati congiuntamente a u<span class=\"_ _1\"></span>n fabbri<span class=\"_ _3\"></span>cato.<span class=\"_ _1ec\"> </span>Leasi<span class=\"_ _3\"></span>ng<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Il Gruppo ha in essere va<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i contratti di a<span class=\"_ _3\"></span>ffitto, noleggio e lease operati<span class=\"_ _3\"></span>vi per l\u2019utilizzo di ma<span class=\"_ _3\"></span>gazzini, uffici,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">veicoli, containers, macchinari ed altre attivit\u00e0 minori di propriet\u00e0 di terzi. I contratti sono in<span class=\"_ _3\"></span> </span></span>genere st<span class=\"_ _1\"></span>ipulati per una durat<span class=\"_ _1\"></span>a da 3 a 20 <span class=\"ls1b ws24\">e pi\u00f9<span class=\"_ _1\"></span> <span class=\"ls19 wsaa\">anni, ma possono avere opzione di estensione. I </span></span>termini di negoziazione sono ne<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>oziati individualmente e co<span class=\"ls10 wsa6\">ntengono una v<span class=\"_ _1\"></span>asta gamma <span class=\"_ _1\"></span>di te<span class=\"_ _1\"></span>rmini </span>e condizioni differenti.<span class=\"_ _1ec\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs17d\">A partire dal 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019, a seg<span class=\"_ _3\"></span>uito della prima ap<span class=\"_ _5f\"></span>plic<span class=\"_ _1\"></span>azione dell\u2019IFRS 16, il Gr<span class=\"_ _5f\"></span>uppo riconosce </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws9e gs17e\">per tutti<span class=\"_ _3\"></span> tali cont<span class=\"_ _3\"></span>ratti di l<span class=\"_ _5f\"></span>ease, ad eccezione<span class=\"_ _5f\"></span> di quelli a br<span class=\"_ _3\"></span>eve termine <span class=\"_ _5f\"></span>(i.e. contratti<span class=\"_ _3\"></span> di <span class=\"ls19 wsb5\">locazione con </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs17f\">durata inferiore o uguale a 12 mesi <span class=\"_ _3\"></span>che non contengono un\u2019opzione di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisto) e di quelli con<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs180\">attivit\u00e0 di modesto valore (c<span class=\"_ _3\"></span>io\u00e8 aventi un valore unitario <span class=\"_ _5f\"></span>inf<span class=\"_ _1\"></span>eriore ad usd 5<span class=\"_ _3\"></span> migliaia), un diritto d\u2019uso </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs181\">alla data di inizio del leasing, c<span class=\"_ _1\"></span>he corrisponde alla data in cui l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 sottostante \u00e8 disponibile per </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs182\">l\u2019uso. I canoni di locazione relativi a contratti a breve termine e a basso valore sono rilevati a conto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs183\">economico come cost<span class=\"_ _1\"></span>i a quote costanti lungo la durata del lease.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs184\">I diritti d\u2019uso sono<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">valutati al costo, al netto degli ammort<span class=\"_ _1\"></span>amenti; il valore assegnato ai diritti d\u2019uso </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs185\">corrisponde all'ammontare delle passivit\u00e0 di <span class=\"ff8 ls1b ws2e\">leasi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </span>rilevate, oltre ai costi diretti inizia<span class=\"_ _3\"></span>li sostenuti, ai </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs186\">canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _1\"></span></span>regolati alla data di inizio contratto o pr<span class=\"ls11 ws5f\">ecedent<span class=\"_ _5f\"></span>emente, ai costi<span class=\"_ _5f\"></span> di ripristino, al<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs187\">netto di eventuali incentivi di <span class=\"ff8 ws0\">leasing <span class=\"_ _5f\"></span><span class=\"ff1 ls19 wsb5\">ricevut<span class=\"_ _1\"></span>i. A meno che il Gruppo non sia ragionevolmente certo </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs188\">di ottenere la propriet\u00e0 del bene locato alla fin<span class=\"_ _1\"></span>e della durata del <span class=\"ff8 ws0\">leasing</span><span class=\"ls19 ws6a\">, i diritti d'uso sono </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws43 gs189\">ammortizz<span class=\"_ _1\"></span>ati a quot<span class=\"_ _1\"></span>e costanti su<span class=\"_ _1\"></span>lla base della du<span class=\"_ _1\"></span>rata del c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atto. <span class=\"ls0 ws40\">Nel caso in cui il le<span class=\"_ _1\"></span>asing </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs18a\">trasfe<span class=\"_ _3\"></span>risc<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws24\">la propriet\u00e0 dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 sottostante al Gruppo al termine della durata del leasing o si </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs18b\">aspetta l\u2019esercizi<span class=\"_ _1\"></span>o dell\u2019opzione di acquisto, il diritto d\u2019uso sar\u00e0 ammor<span class=\"ls0 ws6c\">tizzato lungo la vita utile<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws26 gs18c\">dell\u2019attivit\u00e0 sottostante, determinata sulla stessa base di quella della <span class=\"_ _5f\"></span>cat<span class=\"_ _1\"></span>egoria dell<span class=\"ls23 ws110\">a voce </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs18d\">Immobili, impianti e macchinari <span class=\"ls10 wsd3\">di appart<span class=\"_ _1\"></span>enenz<span class=\"_ _1\"></span>a.</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il valore del diritto d\u2019uso \u00e8, inoltre,<span class=\"_ _1\"></span> diminuito<span class=\"ws0\"> <span class=\"_ _5f\"></span>delle </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs18e\">eventuali perdite per riduzio<span class=\"lse wsd6\">ne di va<span class=\"_ _5f\"></span>lore e ret<span class=\"_ _5f\"></span>tificato al<span class=\"_ _3\"></span> fine d<span class=\"_ _5f\"></span>i rifletter<span class=\"_ _5f\"></span>e eventuali<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _5f\"></span>erivanti </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs18f\">dalle valutazioni successive della passivit\u00e0 del leasing.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws179 gs190\">La passivit<span class=\"_ _1\"></span>\u00e0 finan<span class=\"_ _1\"></span>ziaria per <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _69\"> </span><span class=\"ff1 ws10b\">\u00e8 rilevata alla data di inizio dell\u2019accordo per un valore </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs191\">complessivo pari al valore attuale dei canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _37\"></span></span><span class=\"lse ws71\">da co<span class=\"_ _5f\"></span>rrisponder<span class=\"_ _5f\"></span>e nel cors<span class=\"_ _3\"></span>o dell<span class=\"_ _5f\"></span>a durata </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gs192\">del contr<span class=\"_ _1\"></span>atto, determinato utilizzan<span class=\"_ _1\"></span>do un opportuno tasso di intere<span class=\"_ _1\"></span>sse (<span class=\"ff8 ls0 ws0\">B<span class=\"ls19 ws2b\">orrowing <span class=\"_ _5f\"></span><span class=\"ls0 ws0\">R<span class=\"ls2a ws3e\">at<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff1 ls19 ws85\">) basato sulle </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs193\">condizioni del mercato finanziario del momento, la du<span class=\"_ _5f\"></span>rata del lease, la valuta<span class=\"ws0\"> <span class=\"_ _1\"></span>e </span>lo standing della </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs194\">societ\u00e0. <span class=\"ls0 ws0\">  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs195\">I pagamenti dovuti per il leasing inclusi nella valutazione dell<span class=\"ws0\">e <span class=\"ls23 ws27\">sue <span class=\"ls19 ws22\">passivit\u00e0 c<span class=\"_ _1\"></span>omprendono:</span></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs196\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws1e\">i <span class=\"_ _1\"></span>pagamenti fissi;</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs197\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws10b\">i pag<span class=\"_ _1\"></span>amenti variabili che dipendono da un indice o un tasso, valutati in<span class=\"_ _1\"></span>izialmente </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs198\">utilizzando un indice o un tasso alla d<span class=\"_ _3\"></span>ata di decorrenza;<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs199\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">g<span class=\"_ _1\"></span>li importi che si prevede di pa<span class=\"_ _3\"></span>gare a titolo di garanzia sul valore residuo; e<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs19a\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il prezzo di esercizio di un\u2019opzione di acquisto che il Gruppo ha la <span class=\"ls11 ws13\">ragionevole certezza di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs19b\">esercitare, i pagamenti dovuti per il leasing in un<span class=\"_ _1\"></span> periodo di rinnovo facoltativo se il Gruppo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs19c\">ha la ragionevole certezza di esercitare l\u2019op<span class=\"_ _3\"></span>zione di rinnovo, e le p<span class=\"_ _3\"></span>enalit\u00e0 di risoluzione </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws187 gs19d\">antic<span class=\"_ _1\"></span>ipata del leasing,<span class=\"_ _1\"></span> a meno che il Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>n<span class=\"_ _1\"></span>on abbia la ragion<span class=\"_ _1\"></span>evole certe<span class=\"_ _1\"></span>zza di non </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs19e\">risolvere anticipatamente il leasing.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs19f\">Dopo la data di inizio, l'amm<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>tare delle passivit\u00e0 per contratti di locazione aume<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ta per riflettere<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs1a0\">la maturazione degli interessi e diminuisce per riflettere i pagamenti effettuati. Ogni pagamento di<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 ls0 ws0 gs1a1\">leasing <span class=\"_ _3b\"> </span><span class=\"ff1 lse ws121\">\u00e8 riparti<span class=\"_ _5f\"></span>to tra <span class=\"ls0 ws0\">il <span class=\"_ _3b\"> </span><span class=\"ls19 ws1a0\">rimborso della quota capit</span><span class=\"ws4b\">ale della passivit\u00e0 e </span>il <span class=\"_ _3b\"> </span><span class=\"ws4b\">costo finanziario. </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls21 ws22 gs1a2\">Quest<span class=\"_ _1\"></span>\u2019ulti<span class=\"_ _1\"></span>mo <span class=\"lse ws2a\">\u00e8 impu<span class=\"_ _3\"></span>tato a <span class=\"_ _5f\"></span>conto econom<span class=\"_ _5f\"></span>ico lungo<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del con<span class=\"_ _3\"></span>tratto, p<span class=\"_ _5f\"></span>er rifl<span class=\"_ _5f\"></span>ettere un ta<span class=\"_ _3\"></span>sso<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsaa gs1a3\">di interesse costante sul debito residuo della passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">per ciasc<span class=\"_ _5f\"></span>un period<span class=\"_ _3\"></span>o. In<span class=\"_ _3\"></span> cas<span class=\"_ _3\"></span>o di a<span class=\"_ _5f\"></span>ccordi di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs1a4\">sub<span class=\"ls0 ws0\">-</span><span class=\"ws22\">locazione e<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">di modifica del contratto di locazione, si applicano le regole ric<span class=\"_ _1\"></span>hieste dal IFRS 16</span>-<span class=\"_ _1ec\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs1a5\">\u2018Leases\u2019. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs1a6\">I contratti sono inclusi o esclusi dall\u2019applicazione del princ<span class=\"_ _1\"></span>ipio, in base ad analisi dettagliate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9b gs1a7\">eseguite a livello di sing<span class=\"_ _1\"></span>olo accordo e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws58\">in<span class=\"_ _1\"></span> linea con le regole previste dai principi IFRS. La durata </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs1a8\">del <span class=\"_ _5f\"></span><span class=\"ff8 ls11 ws23\">lease <span class=\"_ _9\"></span><span class=\"ff1 ls0 ws84\">\u00e8 c<span class=\"_ _1\"></span>alcolata considerando il periodo non annullabile del <span class=\"ff8 ws0\">leasing</span>, insieme ai periodi coperti </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws101 gs1a9\">da un'opzio<span class=\"_ _5f\"></span>ne di estension<span class=\"_ _5f\"></span>e dell\u2019accordo s<span class=\"_ _5f\"></span>e \u00e8 ragionevolm<span class=\"_ _5f\"></span>ente certo che <span class=\"_ _3\"></span>verr\u00e0 eser<span class=\"_ _5f\"></span>citata, o </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws13f gs1aa\">qualsiasi periodo coperto da un'opzione di risoluzione del contratto di locazione, se \u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws125 gs1ab\">ragionevolment<span class=\"_ _1\"></span>e certo non essere esercitato. Il Gruppo valuta se sia r<span class=\"_ _1\"></span>agionevolmente certo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs1ac\">esercitare o meno le opzioni di estensione o di <span class=\"_ _5f\"></span>risol<span class=\"_ _1\"></span>uzione tenendo conto di tutti <span class=\"_ _5f\"></span>i f<span class=\"_ _1\"></span>attori rile<span class=\"ls23 ws27\">vant<span class=\"_ _1\"></span>i </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3b gs1ad\">che creano un incentivo economico afferente tali<span class=\"_ _5f\"></span> dec<span class=\"_ _1\"></span>isioni. La valutazione iniziale viene </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wscb gs1ae\">riesam<span class=\"_ _5f\"></span>inata se si ve<span class=\"_ _5f\"></span>rifica u<span class=\"_ _5f\"></span>n evento si<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nifi<span class=\"_ _5f\"></span>cativo o un<span class=\"_ _5f\"></span> cambiam<span class=\"_ _3\"></span>ento del<span class=\"_ _3\"></span>le cara<span class=\"_ _5f\"></span>tteristich<span class=\"_ _5f\"></span>e che </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs1af\">influisc<span class=\"_ _1\"></span>ono sulla valutazione stessa e che siano sotto il controll<span class=\"lsf ws15\">o del Gru<span class=\"_ _1\"></span>ppo. <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs1b0\">I tassi di interesse marginal<span class=\"_ _3\"></span>e definiti dal Gruppo sono <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivisti su base ricorrente e a<span class=\"_ _5f\"></span>pplicati a tutti i </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1b1\">contratti aventi caratteristiche simili, che sono stati cons<span class=\"_ _5f\"></span>ider<span class=\"_ _1\"></span>ati come un unico portafoglio di<span class=\"ff2 ws0\"> </span></div>contratti. I tassi sono determinati per simulare un teorico tasso marginale di i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>teresse coerente con i contratti oggetto di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione. Gli elementi<span class=\"_ _3\"></span> maggiormente significativi considerati nell\u2019aggiu<span class=\"_ _1\"></span>stamento del tasso sono il <span class=\"ff8 lse ws14\">credi<span class=\"_ _5f\"></span>t<span class=\"ls0 ws0\">-<span class=\"ls19 ws9b\">risk spread </span><span class=\"ff1 ws58\">di ciascu<span class=\"_ _1\"></span>n <span class=\"ws0\">P<span class=\"ls19 ws9b\">aese osservabile sul mercato e </span></span></span></span></span>la di<span class=\"ls0 ws7b\">versa durat<span class=\"_ _1\"></span>a dei contra<span class=\"_ _3\"></span>tti di locazione. I tassi di interesse esplicitati all\u2019<span class=\"_ _3\"></span>interno degli accordi di </span>leasing <span class=\"_ _37\"></span><span class=\"ff1 lse ws60\">sono<span class=\"_ _5f\"></span> rari. G<span class=\"_ _3\"></span>li i<span class=\"_ _3\"></span>ncenti<span class=\"_ _5f\"></span>vi per il<span class=\"_ _5f\"></span> <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _37\"></span><span class=\"ff1 ws87\">ricevuti entro e <span class=\"_ _5f\"></span>non oltre la data di inizio d<span class=\"_ _3\"></span>ell\u2019accordo </span></span></span>sono imputati a diretta riduzione del valore del diritto <span class=\"_ _3\"></span>d'uso. Gli incentivi per il leasing concordati durante<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del co<span class=\"_ _3\"></span>ntr<span class=\"_ _3\"></span>atto so<span class=\"_ _5f\"></span>no consi<span class=\"_ _3\"></span>derati<span class=\"_ _5f\"></span> come mo<span class=\"_ _5f\"></span>difiche de<span class=\"_ _3\"></span>l con<span class=\"_ _5f\"></span>tratto o<span class=\"_ _3\"></span>rigina<span class=\"_ _5f\"></span>le misura<span class=\"_ _3\"></span>to alla data della modifica,<span class=\"_ _3\"></span> con un conseguente im<span class=\"_ _3\"></span>patto di pa<span class=\"_ _3\"></span>ri valore sul valore sia<span class=\"_ _3\"></span> del diritt<span class=\"ls19 ws2c\">o d'uso<span class=\"_ _5f\"></span> </span>sia della passivit\u00e0 per leasing.<span class=\"ws0\"> </span>Nel prospetto della situazione patrimo<span class=\"_ _3\"></span>niale<span class=\"ws0\">-</span>finanziaria, il Gruppo espone il<span class=\"_ _3\"></span> \u201cright of use\u201d<span class=\"_ _3\"></span> che non soddisfano la definizione di investimenti immobiliari nella voce \u201cImmob<span class=\"_ _3\"></span>ili, impianti e macchinari<span class=\"ls23 ws2e\">\u201d e </span>le passivit\u00e0 del leasing nella voce \u201c<span class=\"ls19 ws2b\">Passivit<span class=\"_ _1\"></span>\u00e0</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws16\">fin<span class=\"_ _1\"></span>anziari</span>e\u201d, <span class=\"_ _37\"></span></span>nelle sezioni <span class=\"ls19 wsaa\">n<span class=\"_ _1\"></span>on correnti <span class=\"ls11 ws23\">e/o</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>n </span></span></span></span>funzione del<span class=\"_ _3\"></span>le relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>e scad<span class=\"_ _3\"></span>enze<span class=\"ls0\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-770": {
   "value": "I costi di ricerca sono imputati a conto economico n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono stati sostenuti.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws123 gs170\">Immobili<span class=\"wsa\">, impianti e macchinari<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3b gs171\">Gli immobili, impian<span class=\"lse ws197\">ti e ma<span class=\"_ _5f\"></span>cchinari<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws5c\">sono attivit\u00e0 dotate <span class=\"_ _1\"></span>di consistenza fisica, identificabili, </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs172\">controllate dal Gruppo, e in grado d<span class=\"_ _3\"></span>i produrre benefici economici futuri. Le attivit\u00e0 materiali<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs173\">acquistate o prodott<span class=\"_ _1\"></span>e internamente sono iscritte n<span class=\"_ _1\"></span>ell\u2019attivo, secondo quanto dispost<span class=\"lsf ws1d\">o dall<span class=\"_ _1\"></span>o IAS 1<span class=\"_ _1\"></span>6 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs174\">\u2013 <span class=\"ws16\">Immobili, impianti e macchinari, quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 generer\u00e0 benefici<span class=\"_ _1ec\"> </span></span><span class=\"ff2\"> </span></div>economici futuri e quando il costo<span class=\"_ _3\"></span> dell\u2019attivit\u00e0 pu\u00f2 essere determinato in m<span class=\"_ _5f\"></span>odo attendibile.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">S<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>o </span></span>iscritte al costo st<span class=\"_ _1\"></span>orico di acquisto, di produzione o di conferimento, compren<span class=\"_ _1\"></span>sivo degli oneri accessori necessari a rendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 disponibile per l\u2019uso<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lsf ws96\">dedotto l<span class=\"_ _1\"></span>\u2019ammorta<span class=\"_ _1\"></span>mento cu<span class=\"_ _1\"></span>mulato </span></span>calcolato e le eventuali sv<span class=\"_ _5f\"></span>alut<span class=\"_ _1\"></span>azioni apportate per a<span class=\"_ _5f\"></span>deg<span class=\"_ _1\"></span>uare il loro<span class=\"_ _3\"></span> valore alla prevista m<span class=\"_ _3\"></span>in<span class=\"ls36 wsfe\">or<span class=\"_ _1\"></span>e </span>utilit\u00e0<span class=\"_ _3\"></span> futura.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">I costi successivi sono capitalizzati solo quando \u00e8 probabile che i relat<span class=\"_ _1\"></span>ivi futuri benefici </span></span>economici affluiranno al Gruppo.<span class=\"ls0 ws0\"> </span>Gli ammortamenti sono conteggiati sulla base di aliquote economico/tecniche legate alle <span class=\"_ _3\"></span>vite utili attese dei <span class=\"ls0 ws16\">beni, l<span class=\"_ _3\"></span>e pi\u00f9 rappresentative delle quali risultano:<span class=\"ws0\"> </span></span>Categoria <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"ws16\">V<span class=\"_ _1\"></span>ita utile</span> Terreni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lsf ws15\">Non ammor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ati</span> </span>Fabbricat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">20 </span>\u2013 <span class=\"ls1c ws61\">33 anni</span> </span>Navi<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _da\"> </span>2<span class=\"_ _1\"></span>9/<span class=\"lse ws14\">30</span> <span class=\"ls1c ws2f\">anni</span> </span>Impiant<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> <span class=\"_ _33\"> </span><span class=\"ws16\">              <span class=\"_ _5f\"></span> <span class=\"lse ws14\">7 </span><span class=\"ws0\">\u2013 <span class=\"ls1c ws61\">10 anni</span> </span></span></span>Automezzi<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">4 </span>- <span class=\"_ _1\"></span><span class=\"ls1c ws61\">5 anni<span class=\"_ _1ec\"> </span></span></span>Nel caso in cui, <span class=\"_ _1\"></span>indipendentemente dall\u2019ammortamento gi\u00e0 contabilizzato, risulti una <span class=\"_ _1\"></span>perdita di valore, l\u2019immobilizzazione viene corrispondentemente s<span class=\"_ _5f\"></span>valu<span class=\"_ _1\"></span>tata; se in eser<span class=\"_ _3\"></span>cizi successivi vengono meno i presupposti della svalutazione viene <span class=\"_ _3\"></span>ripristinato il valore originario, <span class=\"_ _3\"></span>rettificato dei soli ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">che sarebbero stati stanziati qualora non si <span class=\"_ _3\"></span>fosse proceduto alla svalutazione o il </span></span>valore <span class=\"_ _5f\"></span>recupera<span class=\"_ _3\"></span>bile, s<span class=\"_ _5f\"></span>e infe<span class=\"_ _3\"></span>riore<span class=\"ls0 ws0\">. <span class=\"_ _40\"></span></span>La recupera<span class=\"_ _5f\"></span>bilit\u00e0 d<span class=\"_ _5f\"></span>el loro val<span class=\"_ _5f\"></span>ore \u00e8 <span class=\"_ _3\"></span>verifica<span class=\"_ _5f\"></span>ta seco<span class=\"_ _3\"></span>ndo i<span class=\"_ _5f\"></span> criteri<span class=\"_ _5f\"></span> previsti dallo IAS 36. Il valore resid<span class=\"ls11 ws53\">uo del ben<span class=\"_ _5f\"></span>e, la vita utile e<span class=\"ls0 ws0\">d<span class=\"_ _3\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">i metodi applicati sono rivisti con </span></span></span>frequen<span class=\"_ _1\"></span>za annuale e<span class=\"_ _1\"></span><span class=\"ls0 ws0\">d <span class=\"ws16\">adeguati se necessario alla fi<span class=\"_ _3\"></span>ne di ciascun esercizio.<span class=\"ws0\"> </span></span></span>Gli utili e le perdite derivanti da cessioni o dismiss<span class=\"_ _3\"></span>ioni di cespiti sono determinati come differenza fra il ri<span class=\"_ _5f\"></span>ca<span class=\"ls0 ws8b\">vo di vendita ed il valore netto contabile dell\u2019attivit\u00e0 e sono imputati al conto economico </span>dell\u2019esercizio. Eventuali oneri finanziari sostenuti a fronte dell\u2019acquisizione o p<span class=\"_ _3\"></span>roduzione di immobilizzazioni materia<span class=\"_ _5f\"></span>li per le q<span class=\"_ _3\"></span>uali no<span class=\"_ _5f\"></span>rmalmente<span class=\"_ _3\"></span> trasco<span class=\"_ _5f\"></span>rre un de<span class=\"_ _5f\"></span>t<span class=\"ls11 wsba\">er<span class=\"_ _1\"></span>mina<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o periodo<span class=\"_ _3\"></span> di tempo per <span class=\"_ _5f\"></span>rendere l\u2019attivi<span class=\"_ _3\"></span>t\u00e0 </span>pronta per l\u2019utilizzo sono ca<span class=\"_ _5f\"></span>pitalizzat<span class=\"_ _1\"></span>i e ammortizzati l<span class=\"_ _3\"></span>ungo la vita utile<span class=\"_ _3\"></span> della classe di beni a<span class=\"_ _3\"></span> cui essi si riferiscono, mentre tutti gli altri oneri finanziari sono rilevati a conto economico n<span class=\"_ _3\"></span>ell\u2019esercizio nel quale sono sostenut<span class=\"_ _1\"></span>i.<span class=\"ls0 ws0\">  </span>I costi di manut<span class=\"_ _1\"></span>enzione aventi natur<span class=\"_ _1\"></span>a ordinaria sono addebit<span class=\"_ _1\"></span>ati integr<span class=\"_ _1\"></span>almente al conto economico, mentre gli ammodernamenti e le migliorie aventi natura incrementativa sono attribuiti ai cespiti a cui si rif<span class=\"_ _1\"></span>eriscono e sono ammortizzati in relazione alle residue possibilit\u00e0 di utilizzo degli stessi.<span class=\"ls0 ws0\">  <span class=\"ws3a\">Le migliorie su immobili di terzi, nel caso in cui soddisfino i requisiti prev<span class=\"_ _1\"></span>isti per la loro </span></span>capitalizzazione, sono classificate nelle immobilizzazioni mate<span class=\"_ _3\"></span>riali ed ammortizzate in ba<span class=\"_ _3\"></span>se alla durat<span class=\"_ _1\"></span>a del c<span class=\"_ _1\"></span>ontratto di<span class=\"_ _1\"></span> locazi<span class=\"_ _1\"></span>one.<span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span><span class=\"ws14a\">In presenza di obbligazioni legali o implicite per lo<span class=\"_ _5f\"></span> </span></span>smantellamento e la rimozi<span class=\"_ _3\"></span>one delle attivit\u00e0 dei siti,<span class=\"_ _3\"></span> il valore di isc<span class=\"_ _3\"></span>rizione dell\u2019attivit\u00e0 include i costi stimati (<span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zati) <span class=\"ls11 ws19f\">da sostenere a<span class=\"_ _5f\"></span>l momento dell\u2019ab<span class=\"_ _3\"></span>bandono <span class=\"_ _3\"></span>delle strutture, ril<span class=\"_ _5f\"></span>evati in </span>contropartita ad uno specif<span class=\"_ _1\"></span>ico fondo.<span class=\"ls0 ws0\"> </span>Quando l\u2019attivit\u00e0 materiale \u00e8 costituit<span class=\"_ _1\"></span>a da pi\u00f9 componenti significative aventi vite utili differenti, l\u2019ammortamento \u00e8 calc<span class=\"_ _1\"></span>olato ed effettuato separatamente per ciascuna c<span class=\"_ _1\"></span>omponente. I costi relativi alle manutenzioni cicliche delle navi sono iscritti all\u2019<span class=\"_ _3\"></span>attivo patrimoniale come componente distinta del bene principale n<span class=\"_ _1\"></span>ell\u2019esercizio in cui sono sostenuti e sono inclusi nel processo di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o cons<span class=\"ls10 ws20\">i<span class=\"_ _1\"></span>derando una vi<span class=\"_ _1\"></span>ta utile appropr<span class=\"_ _1\"></span>iata.<span class=\"ls0 ws0\"> </span></span>Non sono oggetto di am<span class=\"_ _1\"></span>mortamento i terren<span class=\"_ _1\"></span>i, anche se acquistati congiuntamente a u<span class=\"_ _1\"></span>n fabbri<span class=\"_ _3\"></span>cato.<span class=\"_ _1ec\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-726": {
   "value": "Gli ammortamenti sono conteggiati sulla base di aliquote economico/tecniche legate alle <span class=\"_ _3\"></span>vite utili attese dei <span class=\"ls0 ws16\">beni, l<span class=\"_ _3\"></span>e pi\u00f9 rappresentative delle quali risultano:<span class=\"ws0\"> </span></span>Categoria <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"ws16\">V<span class=\"_ _1\"></span>ita utile</span> Terreni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lsf ws15\">Non ammor<span class=\"_ _1\"></span>tizz<span class=\"_ _1\"></span>ati</span> </span>Fabbricat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">20 </span>\u2013 <span class=\"ls1c ws61\">33 anni</span> </span>Navi<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _da\"> </span>2<span class=\"_ _1\"></span>9/<span class=\"lse ws14\">30</span> <span class=\"ls1c ws2f\">anni</span> </span>Impiant<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> <span class=\"_ _33\"> </span><span class=\"ws16\">              <span class=\"_ _5f\"></span> <span class=\"lse ws14\">7 </span><span class=\"ws0\">\u2013 <span class=\"ls1c ws61\">10 anni</span> </span></span></span>Automezzi<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">4 </span>- <span class=\"_ _1\"></span><span class=\"ls1c ws61\">5 anni<span class=\"_ _1ec\"> </span></span></span>Impair<span class=\"_ _5f\"></span>ment test <span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Lo IAS 36 p<span class=\"_ _5f\"></span>recisa che a<span class=\"_ _3\"></span> <span class=\"ls0 ws7b\">ogni data di <span class=\"_ _3\"></span>riferiment<span class=\"_ _1\"></span>o del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di<span class=\"_ _1ec\"> </span></span>un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una <span class=\"_ _3\"></span>riduzione di valore. Se esiste una qualsiasi<span class=\"_ _5f\"></span> indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019<span class=\"_ _3\"></span>attivit\u00e0. N<span class=\"ls11 wsa0\">el valuta<span class=\"_ _3\"></span>re se esiste la<span class=\"_ _5f\"></span> </span>suddetta indicazione il Gruppo deve considerare la pre<span class=\"_ _1\"></span>senza di eventuali \u201cindicatori di perdita\u201d di<span class=\"_ _1ec\"> </span>valore,<span class=\"_ _3\"></span> cos\u00ec<span class=\"_ _5f\"></span> come richies<span class=\"_ _5f\"></span>to dal<span class=\"_ _5f\"></span> paragrafo 1<span class=\"_ _3\"></span>2 dello<span class=\"_ _5f\"></span> IAS 36. Una p<span class=\"_ _5f\"></span>erdita per <span class=\"_ _5f\"></span>riduzione<span class=\"_ _5f\"></span> di valore<span class=\"_ _3\"></span> viene<span class=\"_ _5f\"></span> contab<span class=\"_ _1\"></span>ilizzata a conto ec<span class=\"_ _1\"></span>onomi<span class=\"ls0 ws7b\">co quando il valore co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tabile di un\u2019attivit\u00e0 o <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>nit\u00e0 generatrice di<span class=\"_ _1ec\"> </span></span>flussi finanziari eccede il valore <span class=\"_ _3\"></span>recuperabile. I valori contabili delle a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0 delle Societ\u00e0 sono,<span class=\"_ _5f\"></span> comunqu<span class=\"_ _1\"></span>e valutat<span class=\"_ _1\"></span>i ad ogni data di r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento del b<span class=\"_ _1\"></span>ilancio an<span class=\"_ _1\"></span>nuale. Le at<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 immat<span class=\"ls0 ws44\">eriali a vita<span class=\"_ _1ec\"> </span></span>utile indefinita vengono verificate almeno a<span class=\"_ _5f\"></span>nnu<span class=\"_ _1\"></span>almente e o<span class=\"_ _3\"></span>gni qualvolta vi sia <span class=\"_ _3\"></span>un\u2019indicazione di<span class=\"_ _1ec\"> </span>una possibile perdita di valore al fine di determinare se vi sia la<span class=\"_ _3\"></span> sussistenza di tale perdita.<span class=\"ws0\"> </span>Il Gruppo ha sottopost<span class=\"_ _1\"></span>o a tale test il valore co<span class=\"ls0 ws87\">ntabile del capitale in<span class=\"_ _1\"></span>vestito netto al 31 dicembre<span class=\"_ _1ec\"> </span></span>20<span class=\"ls0 ws0\">22<span class=\"lsf ws15\">, indiv<span class=\"_ _1\"></span>iduan<span class=\"_ _1\"></span>do come \u201c<span class=\"ff8 ls1c ws61\">cash genera<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ing uni<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>s<span class=\"ff1 ls0 ws0\">\u201d:<span class=\"_ _1ec\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws47\">i div<span class=\"_ _1\"></span>ersi </span>P<span class=\"ws47\">aesi in cui opera il </span>G<span class=\"ls10 ws5e\">ruppo (Itali<span class=\"_ _1\"></span>a, Francia, </span><span class=\"ws47\">Penisola Iberic<span class=\"_ _1\"></span>a<span class=\"lse ws56\">, Gre<span class=\"_ _5f\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">e Messico<span class=\"ls24 ws41\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span>stante<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls25 ws4d\">gl</span>i <span class=\"ls16 ws73\">stre<span class=\"_ _3\"></span>tti <span class=\"ls0 ws16\">le<span class=\"_ _3\"></span>gami esistenti tra le societ\u00e0 distributri<span class=\"ls11 ws0\">ci resid<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i. <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>l<span class=\"ls19 ws22\">a societ\u00e0 Cosiarma</span>, <span class=\"ws16\">per verificare la tenuta di valore degli assets navali.</span> La tenu<span class=\"_ _5f\"></span>ta dei va<span class=\"_ _5f\"></span>lori dell<span class=\"_ _5f\"></span>e suddette<span class=\"_ _5f\"></span> CGU viene<span class=\"_ _5f\"></span> verific<span class=\"_ _5f\"></span>ata compa<span class=\"_ _3\"></span>rando<span class=\"_ _3\"></span> i val<span class=\"_ _5f\"></span>ori conta<span class=\"_ _5f\"></span>bili cont<span class=\"_ _5f\"></span>ro i<span class=\"_ _1ec\"> </span>corrispett<span class=\"_ _1\"></span>ivi valori d\u2019uso pari alla somm<span class=\"_ _3\"></span>a dei flussi di cassa attua<span class=\"ls0 ws7d\">lizzati del<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">triennio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202</span>3<span class=\"_ _1\"></span>-25 <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e del<span class=\"_ _1ec\"> </span></span></span></span></span></span>terminal value<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">ch<span class=\"_ _1\"></span>e le singole CGU saranno in grado di generare secondo le stime del<span class=\"_ _1ec\"> </span></span></span>mana<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ement. P<span class=\"_ _5f\"></span>er la socie<span class=\"_ _5f\"></span>t\u00e0 Cosia<span class=\"_ _3\"></span>rma, p<span class=\"_ _5f\"></span>er le cui specific<span class=\"_ _5f\"></span>he caratteri<span class=\"_ _5f\"></span>stiche no<span class=\"_ _3\"></span>n \u00e8 ap<span class=\"_ _5f\"></span>propriato<span class=\"_ _1ec\"> </span>conteggiare un Terminal Value, il flusso di <span class=\"ls10 ws7c\">cassa \u00e8<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>ato alla v<span class=\"_ _1\"></span>ita utile<span class=\"_ _1\"></span> residua delle n<span class=\"_ _1\"></span>avi, al<span class=\"_ _1ec\"> </span></span>mom<span class=\"_ _3\"></span>ento fiss<span class=\"_ _3\"></span>ata al<span class=\"_ _5f\"></span> 31 dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">9.<span class=\"_ _3\"></span> </span>Per la <span class=\"ls0 ws58\">st<span class=\"_ _1\"></span>ima dei flussi di cassa si sono utilizzati i dati del <span class=\"ws0\">B<span class=\"ls18 wsc6\">udg<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> 202</span>3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">sulla base dei quali sono st<span class=\"_ _1\"></span>ati<span class=\"_ _1ec\"> </span></span></span></span>determinati i dati per gli anni<span class=\"ws0\"> <span class=\"lse ws14\">202</span>4 e <span class=\"ls18 ws21\">202</span>5<span class=\"_ _1\"></span> <span class=\"ls1c ws61\">nonch\u00e9 quell<span class=\"_ _3\"></span>i <span class=\"lsf ws1f\">del <span class=\"ls0 ws16\">Terminal Value.<span class=\"ws0\"> <span class=\"ls19 ws22\">Per l<span class=\"_ _1\"></span>a sola Cosiarma si<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>sono invece utilizzati i dati stimati <span class=\"lsf ws1b8\">di Adju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>d EBITDA<span class=\"ls11 ws132\">, Capex e CIN, anche i<span class=\"_ _5f\"></span>n questo caso<span class=\"_ _1ec\"> </span></span></span>compr<span class=\"_ _1\"></span>ensiv<span class=\"_ _1\"></span>i degl<span class=\"_ _1\"></span>i Adjus<span class=\"_ _1\"></span>tment r<span class=\"_ _1\"></span><span class=\"ls0 ws47\">elativi al principio IFRS 16 per tutto il periodo fino l<span class=\"_ _3\"></span>a 31 dicembre<span class=\"_ _1ec\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs3a0\">2029<span class=\"ls0 ws0\">. </span><span class=\"ws59\">P<span class=\"_ _5f\"></span>er quanto co<span class=\"_ _5f\"></span>ncerne i<span class=\"ls0 ws1e\">l valore degli <span class=\"lsf ws1f\">ammortame<span class=\"_ _1\"></span>nti</span><span class=\"ws0\"> <span class=\"ls19 ws2d\">esso \u00e8 stato conteggiat<span class=\"_ _1\"></span>o in ma<span class=\"ls10 ws4d\">niera tale<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws59\"><span class=\"ls0 ws1e\"><span class=\"ws0\"><span class=\"ls19 ws2d\"><span class=\"ls10 ws4d\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs3a1\">da portar<span class=\"_ _1\"></span>e ad un valore delle<span class=\"_ _1\"></span> navi a fine<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">202<span class=\"ls0 ws0\">9 </span></span>par<span class=\"_ _1\"></span>i al loro <span class=\"ff8 lse ws23\">scrap<span class=\"_ _5f\"></span> value<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3a2\">Nella <span class=\"ws8b\">predisposizione dell\u2019impairment test si sono usati i dati di Budget 202</span>3 <span class=\"ws8b\">approvati nel Consiglio<span class=\"_ _1ec\"> </span></span><span class=\"ws8b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3a3\">di Amministrazione del 2 febbraio 2023.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs3a4\">Per l\u2019attualizzazione si utilizz<span class=\"_ _5f\"></span>a c<span class=\"_ _1\"></span>ome tasso di sco<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>o il <span class=\"_ _3\"></span><span class=\"ff8\">WACC post<span class=\"ws0\">-<span class=\"ls10 ws16\">tax</span><span class=\"ff1\"> <span class=\"_ _40\"></span><span class=\"ls1c wsd1\">c<span class=\"_ _1\"></span>he tiene<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto dei ri<span class=\"_ _3\"></span>schi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8\"><span class=\"ws0\"><span class=\"ff1\"><span class=\"ls1c wsd1\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs3a5\">specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs3a6\">su una ponderazione tra il costo del d<span class=\"_ _3\"></span>ebito e il costo dell\u2019equity, elaborato sulla base dei valori di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3a7\">societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impai<span class=\"ls11 ws23\">rment. <span class=\"lsf ws15\">Per<span class=\"_ _1\"></span> l\u2019impair<span class=\"_ _1\"></span>ment<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws23\"><span class=\"lsf ws15\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1b9 gs3a8\">test 20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2  <span class=\"ls19 ws125\">si <span class=\"_ _5f\"></span>\u00e8 f<span class=\"_ _1\"></span>atto ricorso<span class=\"ls0 ws0\">, <span class=\"_ _41\"> </span><span class=\"ls11 ws6f\">come gi\u00e0 nel<span class=\"_ _5f\"></span> precedente esercizio<span class=\"ls0 ws0\">, <span class=\"_ _3f\"> </span><span class=\"ls19 ws125\">ad un professionista est<span class=\"_ _1\"></span>erno,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"><span class=\"ls0 ws0\"><span class=\"ls11 ws6f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs3a9\">docente universitario, per la determinazione dei parametri applicat<span class=\"_ _1\"></span>i nel test, come indicati qui di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs3aa\">seguito:<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3ab\"> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"ff3 ls25 ws4d\">WACC</span><span class=\"ff3\">              \u201cg\u201d <span class=\"ls18 ws21\">rate</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3ac\">CGU Italia<span class=\"ws0\"> <span class=\"_ _bc\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">7,<span class=\"ls18 ws21\">97</span></span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">0,<span class=\"ls18 ws21\">85<span class=\"_ _1\"></span></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs3ad\">CGU Fran<span class=\"_ _1\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>7<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">47</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">1,<span class=\"ls18 ws21\">00</span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3ae\">CGU Penisola Iberica<span class=\"ws0\"> <span class=\"_ _dc\"> </span> <span class=\"_ _33\"> </span>7,<span class=\"ls18 ws21\">86<span class=\"_ _1\"></span></span>% <span class=\"_ _55\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1,00%</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs3af\">CGU Grec<span class=\"_ _1\"></span>ia<span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>9<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">78</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span>1,<span class=\"ls18 ws21\">00<span class=\"_ _1\"></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs3b0\">CGU Messico<span class=\"ls0 ws0\"> <span class=\"_ _bb\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">11,98%</span> <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">0,50%<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs3b1\">CGU Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">13<span class=\"ls23 ws27\">,9</span></span>0<span class=\"_ _1\"></span>% <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span>-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs3b2\">Le risultanze dei conteggi hanno evidenziat<span class=\"_ _1\"></span>o gli ampi margini (i <span class=\"lsf wscd\">cosi<span class=\"_ _1\"></span>ddett<span class=\"_ _1\"></span>i \u201ch</span><span class=\"ws0\">e<span class=\"ls10 ws16\">ad</span>-<span class=\"ls19 ws9d\">room\u201d) tra i valori<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws9d\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3a gs3b3\">contabili delle CGU, rappr<span class=\"_ _3\"></span>esentati dai rispettivi Capita<span class=\"_ _3\"></span>li Investiti Netti<span class=\"ws0\"> <span class=\"_ _41\"> </span><span class=\"lsf wsa2\">(di segu<span class=\"_ _1\"></span>ito \u201cCIN<span class=\"_ _1\"></span>\u201d)<span class=\"ls11 ws6f\">, ed i<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lsf wsa2\"><span class=\"ls11 ws6f\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs3b4\">corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vi valo<span class=\"_ _5f\"></span>ri d\u2019uso ra<span class=\"_ _5f\"></span>ppresenta<span class=\"_ _3\"></span>ti dagl<span class=\"_ _3\"></span>i En<span class=\"_ _3\"></span>terpris<span class=\"_ _5f\"></span>e Value:<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3b5\">Valori in migliaia \u20ac <span class=\"_ _bc\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _da\"> </span>\"g\" rate<span class=\"_ _1ec\"> </span> </div><div class=\"c w69 h7c gs3b6\"><div class=\"t m0 xc hf y9a7 ff3 fs0 fc1 sc0 ls0 ws0\">Enterprise<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs3b7\">Value<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs3b8\">CI<span class=\"ls0 ws13\">N Conso<span class=\"ws0\"> <span class=\"_ _d3\"> </span>Head<span class=\"_ _1\"></span>-room</span></span><span class=\"ls0 ws13\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3b9\"> - Italia <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">100.726 </span> <span class=\"_ _32\"> </span><span class=\"fc0 lse ws14\">93.115 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">7.611 </span> </div><div class=\"c w6a h28 gs3ba\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc1 sc0 ls0 ws0\"> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div></div><div class=\"c w6b h28 gs3bb\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc0 sc0 lse ws14\">7,47%<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6b h28 gs3bc\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc0 sc0 lse ws14\">1,00%<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w69 h28 gs3bd\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc0 sc0 lse ws14\">45.299<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6c h28 gs3be\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc0 sc0 lse ws14\">28.531<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6d h28 gs3bf\"><div class=\"t m0 xc h2 y2a9 ff1 fs0 fc0 sc0 lse ws14\">16.768<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3c0\"> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">7,86%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">75.562 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">68.097<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span></span>7.465 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs3c1\"> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">9,7<span class=\"_ _5f\"></span>8%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>1,00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>5.726 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>2.<span class=\"_ _3\"></span>289 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>3.4<span class=\"_ _5f\"></span>37 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c2\"> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs3c3\">11,98%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"lse ws14\">0,50%</span> <span class=\"_ _81\"> </span><span class=\"lse ws14\">12.674 </span> <span class=\"_ _11\"> </span><span class=\"lse ws14\">5.325 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">7.349 </span> </span></span></span></div><div class=\"c w6a h16 gs3c4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\"> - <span class=\"ls10 ws16\">Cosiarma </span> </div></div><div class=\"c w6b h16 gs3c5\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">13,90%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6b h16 gs3c6\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fc1\"> </span></div></div><div class=\"c w69 h16 gs3c7\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">87.780<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6c h16 gs3c8\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">44.313<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w6d h16 gs3c9\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">43.467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8c gs3ca\">Si precisa come i valori di \u201cCIN <span class=\"ws0\">C<span class=\"ls19 ws176\">onso\u201d indic<span class=\"_ _1\"></span>hino le somme dei CIN delle div<span class=\"_ _1\"></span>erse societ\u00e0</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs3cb\">appartenenti alle varie CGU, ded<span class=\"_ _3\"></span>otti i costi delle pa<span class=\"_ _3\"></span>rtecipazioni in societ\u00e0 appar<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enenti alla stessa<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs3cc\">CGU ed incrementati dei va<span class=\"_ _3\"></span>lori di <span class=\"ls18 ws21\">Avvi<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>e/o delle altre rettifiche in sede di a<span class=\"_ _3\"></span>cquisizione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3cd\">come conteggiate nell\u2019ambito del bilancio consolidato.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls3d ws1d gs3ce\">L\u2019<span class=\"ls0 ws81\">analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019im<span class=\"_ _3\"></span>pairment test,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws81\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsd0 gs3cf\">quant<span class=\"_ _1\"></span>o dovr<span class=\"_ _1\"></span>ebbe dimi<span class=\"_ _1\"></span>nuir<span class=\"_ _1\"></span>e l\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed<span class=\"ls0 ws0\"> E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 wsa0\">, fermi i parametri di WACC<span class=\"_ _3\"></span> e \u201cg\u201d rate, per azzera<span class=\"_ _3\"></span>re<span class=\"_ _5f\"></span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls21 ws22 gs3d0\">l\u2019\u201chea<span class=\"_ _1\"></span>d<span class=\"ls0 ws0\">-<span class=\"ls19 ws2c\">room\u201d delle diverse CGU, cos\u00ec come su qu<span class=\"_ _1\"></span>ale valore </span><span class=\"ws7b\">dovrebbe collocarsi il WACC, fermi i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs3d1\">valori di Adj<span class=\"ls19 ws2b\">usted</span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span> <span class=\"ls11 ws13\">e \u201cg\u201d rate, pe<span class=\"_ _5f\"></span>r l\u2019azzeramento dell<span class=\"_ _3\"></span>\u2019<span class=\"ls0 ws0\">\u201d<span class=\"ls10 ws16\">head</span>-<span class=\"ls19 ws2b\">room</span>\u201d <span class=\"ls19 ws2d\">e lo stesso per<span class=\"_ _1\"></span> il \u201cg\u201d rate,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws13\"><span class=\"ls0 ws0\"><span class=\"ls19 ws2d\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs3d2\">fermi i valori di Adj<span class=\"ls2b wsbb\">ust<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> </span><span class=\"ws0\">E<span class=\"ls2 ws61\">BITDA</span> </span>e WACC. La tabella seguente riporta il risultato di <span class=\"_ _3\"></span>tale test<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span></div>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">A <span class=\"_ _b2\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _f2\"> </span>\"g\" rate</span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,94%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,56%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,16%</span> </span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">27,85%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">11,63%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">4,2<span class=\"_ _3\"></span>5%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,37%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,57%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,17%</span> </span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,10%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">16,70%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,8<span class=\"_ _3\"></span>0%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>-<span class=\"lse ws14\">72,90%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>26,84%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-<span class=\"lse ws14\">26,00%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span> - <span class=\"ls19 ws2b\">Cosiarma</span> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">47,60%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">45,40%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-</span> </span></span>Analogo test \u00e8 stato fatto ad uso del bilancio <span class=\"ls18 ws21\">d\u2019es<span class=\"_ _1\"></span>ercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">di Ors<span class=\"_ _3\"></span>ero<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws23\">S.p.A.<span class=\"ls10 ws5e\">, nel qual caso i va<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>messi a confronto sono quelli de<span class=\"ls0 ws84\">ll\u2019Equity Value<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">contro i<span class=\"_ _3\"></span> ris<span class=\"_ _5f\"></span>pettivi va<span class=\"_ _5f\"></span>lori di ca<span class=\"_ _5f\"></span>rico dell<span class=\"_ _5f\"></span>e partecip<span class=\"_ _5f\"></span>azi<span class=\"_ _1ec\"> </span></span></span></span>In questa tabella non compare il M<span class=\"_ _1\"></span>essico in quanto le societ\u00e0 sono partecipate da AZ France.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _d4\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _79\"> </span>\"g<span class=\"_ _1\"></span>\" rate<span class=\"_ _1ec\"> </span>Equity<span class=\"_ _1ec\"> </span>Value<span class=\"_ _1ec\"> </span>Costo<span class=\"_ _1ec\"> </span>partecipazione<span class=\"_ _1ec\"> </span>Head-roo - Italia <span class=\"_ _f9\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">65.444 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">55.<span class=\"_ _5f\"></span>549 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>9.895 <span class=\"fc1 ls0 ws0\"> </span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">7,47%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">48.611 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">21.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>27.145 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">7,86%<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>57.690 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">46.<span class=\"_ _5f\"></span>407 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>11.283<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span><span class=\"fc0 lse ws14\">9,78%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">8.009 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">2.505 </span> <span class=\"_ _b4\"> </span><span class=\"fc0 lse ws14\">5.504 </span> </span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">13,<span class=\"_ _3\"></span>90%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span></span>111.16<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>31.849 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 lse ws14\">79.315 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>A seguire la relativa <span class=\"ls19 ws2b\">sensitivity</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">(per Co<span class=\"_ _3\"></span>siarm<span class=\"_ _5f\"></span>a N.s. s<span class=\"_ _3\"></span>ta ad<span class=\"_ _5f\"></span> indicare<span class=\"_ _5f\"></span> un valore<span class=\"_ _3\"></span> irrea<span class=\"_ _3\"></span>listi<span class=\"_ _5f\"></span>co superio<span class=\"_ _5f\"></span>r<span class=\"_ _1ec\"> </span></span></span>100%)<span class=\"ls0 ws0\">:<span class=\"_ _5f\"></span> </span>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _3\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _c3\"> </span></span>WACC<span class=\"ls0 ws0\"> <span class=\"_ _f2\"> </span>\"g\" rate</span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,72%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,76%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,07%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">45,10%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">18,57%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">16,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">8,11%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">9,00%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,32%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">54,50%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">33,25%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,<span class=\"_ _3\"></span>50%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> -<span class=\"lse ws14\">86,80%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>N.<span class=\"ls0 ws0\">s<span class=\"ls11 ws23\">. </span><span class=\"fc1\"> </span></span>-<span class=\"fc1\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs589\">Ai sensi dello IAS 36, il <span class=\"_ _3\"></span>risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs58a\">disponibili e stime ragionevoli sull\u2019evoluzione del capitale inve<span class=\"ls16 ws94\">stito<span class=\"_ _5f\"></span>, ha di<span class=\"_ _5f\"></span>mostrato<span class=\"_ _5f\"></span> la tenu<span class=\"_ _3\"></span>ta dei<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs58b\">valori delle principali societ\u00e0<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws60\">come sop<span class=\"_ _5f\"></span>ra ricorda<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e nei<span class=\"_ _5f\"></span> confron<span class=\"_ _5f\"></span>ti dei risp<span class=\"_ _5f\"></span>ettivi val<span class=\"_ _3\"></span>ori d<span class=\"_ _5f\"></span>i carico e d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws60\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs58c\">conseguenza rispetto ai patrimoni <span class=\"_ _3\"></span>netti contabili usati nel <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento, determinando quindi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs58d\">la non necessit\u00e0 di a<span class=\"ls0 ws16\">lcuna svalutazione nel bilancio consolidato<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs5d4\">Si segnala che nel periodo i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> esame non si sono<span class=\"_ _3\"></span> verificate variazioni di s<span class=\"_ _3\"></span>tima nella valutazione della<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws122 gs5d5\">vita util<span class=\"wsda\">e delle attivit\u00e0 immateriali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"ls11 ws17b\">, nella scel<span class=\"_ _5f\"></span>ta del metodo d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"wsda\"><span class=\"ls11 ws17b\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs5d6\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls11 ws14c\">, n\u00e9 che s<span class=\"_ _3\"></span>iano<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws3b\">stati individuat<span class=\"_ _1\"></span>i indica<span class=\"_ _3\"></span>tori endogeni ed esogeni che <span class=\"ls2b wsbb\">d<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>no<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws14c\"><span class=\"ls0 ws0\"><span class=\"ws3b\"><span class=\"ls2b wsbb\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs5d7\">un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzion<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> di v<span class=\"ls10\">alore.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws62 gs657\">Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs658\">ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs659\">di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls18 ws69 gs65b\">Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs65c\">possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs65d\">de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span></div>NOTA 6. Attivit\u00e0 fiscali differite<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">Variazione</span> Attivit\u00e0 fiscali differite<span class=\"_ _1ec\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(168)<span class=\"fc1\"> </span>Le <span class=\"_ _d\"> </span><span class=\"ls0 wsac\">Attivit\u00e0 fiscali differite<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ls1c ws2f\">vengono</span> <span class=\"_ _43\"> </span>rilevate <span class=\"_ _d\"> </span><span class=\"lse wsa8\">con un <span class=\"_ _5f\"></span>criterio p<span class=\"_ _5f\"></span>rudenziale<span class=\"_ _5f\"></span> quando <span class=\"_ _5f\"></span>ne sia valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ato<span class=\"_ _3\"></span> </span></span></span>ragionevole e probabile il loro recupero a mezzo dei fut<span class=\"_ _1\"></span>uri imponibili; esse possono derivare<span class=\"_ _1\"></span> da<span class=\"ls0 ws0\">ll<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span>differenze temporanee tra il valore delle attivit\u00e0 e passivit\u00e0 riflessi nel bilancio <span class=\"ls19 wsc8\">rispetto al</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">valor<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws14\">e<span class=\"_ _1ec\"> </span></span></span>delle stesse <span class=\"_ _1\"></span>ai fini fiscali <span class=\"_ _1\"></span><span class=\"ls19 ws2d\">cos\u00ec come <span class=\"_ _1\"></span>dalle</span><span class=\"ws0\"> </span>perdite fiscali riportabili<span class=\"ws0\"> <span class=\"ws16\">agli eserc<span class=\"_ _1\"></span>izi successivi<span class=\"ls11 ws23\">. <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>L<span class=\"lse ws56\">a voce Atti<span class=\"_ _5f\"></span>vit\u00e0 fisca<span class=\"_ _5f\"></span>li differite<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>al 31 dic<span class=\"_ _5f\"></span>embre<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22<span class=\"ls10 ws5e\">, pari ad eur<span class=\"_ _1\"></span>o</span> <span class=\"_ _40\"></span></span>8.323 <span class=\"_ _37\"></span><span class=\"ls0 ws0\">migliaia <span class=\"_ _40\"></span>\u00e8 <span class=\"_ _40\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _40\"></span><span class=\"ws47\">sia i<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws56\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws47\">n<span class=\"_ _1ec\"> </span></span></span></span></span>relazione alla valorizzazione delle perdite <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>iscali pr<span class=\"ls11 ws23\">egress<span class=\"_ _5f\"></span>e <span class=\"ls0 ws0\">d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">so<span class=\"_ _1\"></span>ciet\u00e0 italiane<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">ed<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 ws23\">estere, <span class=\"_ _9\"></span><span class=\"ls23 ws9e\">c<span class=\"_ _1\"></span>he de<span class=\"_ _1\"></span>lle<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>differe<span class=\"_ _5f\"></span>nze temporal<span class=\"_ _3\"></span>i <span class=\"ls0 ws7d\">di imponibilit\u00e0/deducibilit\u00e0 di costi e ricavi secondo le rispettive normativ<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7d\">e<span class=\"_ _1ec\"> </span></span>fiscali, quali ad esempio <span class=\"ws0\">gli <span class=\"_ _d\"> </span><span class=\"ls10 ws76\">accant<span class=\"_ _1\"></span>onamenti a</span>i <span class=\"_ _d\"> </span><span class=\"ls19 ws2b\">fon<span class=\"_ _1\"></span>d</span>i <span class=\"_ _43\"> </span></span>r<span class=\"_ _1\"></span>ischi e <span class=\"ws6c\">svalutazione crediti<span class=\"ls11 ws23\">, <span class=\"_ _d\"> </span><span class=\"ls1c ws2f\">nonch\u00e9</span></span><span class=\"ws0\"> <span class=\"_ _d\"> </span>all<span class=\"_ _1ec\"> </span></span></span><span class=\"ws6c\"><span class=\"ws0\">e<span class=\"_ _1ec\"> </span></span></span>scritture di transizione ai p<span class=\"_ _3\"></span>rincipi <span class=\"lsf ws12a\">IFRS, qual<span class=\"_ _1\"></span>i ad esempio l<span class=\"_ _1\"></span>a determi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e del<span class=\"ls10 ws116\">la passivi<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _1ec\"> </span></span></span>benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"ls19 ws22\">secondo la metodol<span class=\"ls10 ws4d\">ogia at<span class=\"_ _1\"></span>tuariale<span class=\"ls11 ws23\">. </span></span></span> </span>Per quanto concerne la composizione <span class=\"ls0 ws8f\">e la movimentazione <span class=\"ls10 wsb3\">di tale voce s<span class=\"_ _1\"></span>i rimanda a <span class=\"ws16\">quanto<span class=\"_ _1ec\"> </span></span></span></span>riportato nella <span class=\"ls16 ws1d\">tabe<span class=\"_ _3\"></span>lla s<span class=\"_ _5f\"></span>ottosta<span class=\"_ _3\"></span>nte e<span class=\"_ _3\"></span> nel<span class=\"_ _3\"></span>la <span class=\"ls2b ws2c\">Nota<span class=\"_ _1\"></span> 2<span class=\"ls0 ws0\">9 <span class=\"ls19 ws2b\">\u201cI<span class=\"_ _1\"></span>mposte</span> </span></span><span class=\"lsf\">sul r<span class=\"_ _1\"></span>eddit<span class=\"_ _1\"></span>o<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _b5\"> </span>31.12.2022 <span class=\"_ _18\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> <span class=\"_ _125\"> </span><span class=\"fc0 lse ws14\">5.397 </span> <span class=\"_ _126\"> </span><span class=\"fc0 lse ws14\">5.020 </span> </span>Effetto Piani benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">567 </span> <span class=\"_ _127\"> </span><span class=\"fc0 lse ws14\">829 </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> </span>571 <span class=\"fc1 ls0 ws0\"> </span>598 <span class=\"fc1 ls0 ws0\"> </span>Svalut<span class=\"_ _1\"></span>azioni ed accan<span class=\"_ _1\"></span>tonamenti<span class=\"ls0 ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">1.005 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">993 </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _128\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"fc0 ws14\">58 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Vari minori<span class=\"ws0\"> </span>635 <span class=\"fc1 ls0 ws0\"> </span>994 <span class=\"fc1 ls0 ws0\"> </span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>NOTA 7.<span class=\"ls0 ws0\"> <span class=\"ls7 ws11\">Rimanenze</span> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _d5\"> </span>Variazione<span class=\"_ _1ec\"> </span>Materie prime e di consumo<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">12.696 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">11.116 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">1.580 </span> </span>Attivit\u00e0 biologiche<span class=\"ws0\"> </span>54 <span class=\"fc1 ls0 ws0\"> </span>130 <span class=\"fc1 ls0 ws0\"> </span>(76)<span class=\"fc1 ls0 ws0\"> </span>Prodot<span class=\"_ _1\"></span>ti fini<span class=\"_ _1\"></span>ti e merc<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span><span class=\"fc0 lse ws14\">34.608<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>32.087 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>2.521 <span class=\"fc1 ls0 ws0\"> </span></span></span>Rimanen<span class=\"_ _5f\"></span>ze<span class=\"ls0 ws0\"> </span>47.357 <span class=\"fc1\"> </span>43.333 <span class=\"fc1\"> </span>4.024 <span class=\"fc1\"> </span>Le rimanenze <span class=\"_ _3\"></span>di materie p<span class=\"_ _5f\"></span>rime e di consumo<span class=\"_ _3\"></span> sono rapp<span class=\"_ _3\"></span>resentate <span class=\"ls0 ws87\">essenzialmente d<span class=\"_ _5f\"></span>ai mater<span class=\"_ _1\"></span>iali di<span class=\"_ _1ec\"> </span></span>imballo utilizzati<span class=\"ws0\"> <span class=\"_ _d\"> </span>da</span>lle societ\u00e0 distributrici<span class=\"ws0\"> <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>d</span>ai carburanti, lubrificanti e pezzi di <span class=\"_ _5f\"></span>ricambio delle<span class=\"_ _1ec\"> </span>societ\u00e0 di trasport<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  <span class=\"lsf ws1cd\">e so<span class=\"_ _1\"></span>no valut<span class=\"_ _1\"></span>ate al FIFO<span class=\"ls11 ws23\">. <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">Le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span><span class=\"wsde\">biologiche sono riferite alla</span>  </span><span class=\"ws2b\">socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1ec\"> </span></span>Productores A<span class=\"_ _5f\"></span>gu<span class=\"_ _1\"></span>acate Ja<span class=\"_ _5f\"></span>lisco S.A.C.V. <span class=\"_ _3\"></span><span class=\"ls10 wsa6\">relativame<span class=\"_ _1\"></span>nte alla frutta an<span class=\"_ _1\"></span>cora in fase di matu<span class=\"_ _1\"></span>razione su<span class=\"_ _1\"></span>lla<span class=\"_ _1ec\"> </span></span>pianta <span class=\"_ _43\"> </span><span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls16 ws73\">risp<span class=\"_ _3\"></span>etti<span class=\"_ _5f\"></span>vamente<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">euro <span class=\"_ _43\"></span><span class=\"lse ws14\">54<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _43\"></span><span class=\"ls2b ws120\">ed eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">130</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span></span><span class=\"ws67\">al <span class=\"_ _3\"></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span>e<span class=\"_ _1\"></span><span class=\"ls18 ws99\">d al 3<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"ls17 ws3\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls19 ws2b\"><span class=\"lse ws14\"><span class=\"ws67\"><span class=\"ls0 ws0\"><span class=\"ls18 ws99\"><span class=\"_ _1\"></span>1<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2</span>1<span class=\"ls11 ws23\">, <span class=\"lse\">raccol<span class=\"_ _5f\"></span>ta e vendu<span class=\"_ _5f\"></span>ta nei mesi s<span class=\"_ _5f\"></span>uccessivi.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icem<span class=\"_ _5f\"></span>bre<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ws24\">il valore delle <span class=\"ls1c ws2f\">rimanenze</span></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">aumenta</span> <span class=\"_ _40\"></span><span class=\"ws75\">rispetto all\u2019esercizio precedente di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span>4.0<span class=\"ls0 ws0\">24 <span class=\"_ _37\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls23 ws27\">l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>o <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">p<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>cip<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">alla m<span class=\"ls25 ws4d\">aggior</span></span> <span class=\"_ _37\"></span><span class=\"ws24\">valorizzazione delle rimanenze finali di bunke<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws24\">r</span> </span>s<span class=\"ws68\">ulle navi</span> <span class=\"_ _3f\"> </span><span class=\"lsf wsdf\">deter<span class=\"_ _1\"></span>minato dal<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span><span class=\"ls25 ws4d\">maggior</span> <span class=\"_ _d\"> </span><span class=\"ls23 wscc\">prez<span class=\"_ _1\"></span>zo u<span class=\"_ _1\"></span>nit<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span> to<span class=\"_ _1\"></span>nnel<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>a d<span class=\"ls11 ws23\">el</span></span> <span class=\"_ _3f\"> </span><span class=\"ls23 ws27\">bun<span class=\"_ _1\"></span>ker<span class=\"_ _1\"></span></span><span class=\"ws68\">, all\u2019interno dell<span class=\"_ _1ec\"> </span></span><span class=\"ws68\">e<span class=\"_ _1ec\"> </span></span>mater<span class=\"_ _1\"></span>ie pr<span class=\"_ _1\"></span>ime e di con<span class=\"_ _1\"></span>sumo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">per euro<span class=\"_ _3\"></span> 717 mi<span class=\"_ _5f\"></span>gliaia<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws53\">e d</span><span class=\"ws47\">ei maggiori stock</span> <span class=\"_ _40\"></span><span class=\"ws75\">puntuali a f<span class=\"_ _1\"></span>in<span class=\"ls1c ws1b5\">e anno d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span>frutt<span class=\"_ _1\"></span>a a magazzin<span class=\"_ _1\"></span><span class=\"ls0 ws0\">o <span class=\"_ _5f\"></span><span class=\"ws28\">anche<span class=\"_ _1\"></span> per effetto degli aumentati valori dei prezzi unitari per via dell\u2019inflazione<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs74a\">Il saldo dei crediti verso societ\u00e0 del Gruppo <span class=\"ls11 wse1\">colle<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ate e co<span class=\"_ _3\"></span>rrelate <span class=\"lse ws77\">si <span class=\"_ _5f\"></span>riferisce<span class=\"_ _5f\"></span> principal<span class=\"_ _5f\"></span>mente a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 wse1\"><span class=\"lse ws77\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs74b\">normali crediti di fornitura<span class=\"ws0\"> </span>e per l\u2019analisi delle posizioni si <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ima<span class=\"ls10 ws20\">nda alla </span><span class=\"ws0\">N<span class=\"ls19 ws2b\">ota</span> 34 </span>sulle parti correlate.<span class=\"ws0\"> </span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs74c\">Di seguito si riporta la movim<span class=\"_ _3\"></span>entazione del fondo svalutazione crediti<span class=\"ls0 ws0\"> <span class=\"ls17 ws106\">c<span class=\"_ _1\"></span>he il Gruppo predispone in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls17 ws106\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs74d\">un\u2019ottica realistica basata sull\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disciplinato dall\u2019<span class=\"_ _3\"></span>IFRS<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws78 gs74e\">9 \u201c<span class=\"ff8 ls11 ws118\">expected lo<span class=\"_ _5f\"></span>sses<span class=\"ff1\">\u201d e che risulta, inolt<span class=\"_ _3\"></span>re, comprensi<span class=\"_ _3\"></span>va di una quota<span class=\"_ _3\"></span> di euro <span class=\"ls18 ws21\">50 <span class=\"ls10 ws100\">migliaia a fronte<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8 ls11 ws118\"><span class=\"ff1\"><span class=\"ls18 ws21\"><span class=\"ls10 ws100\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs74f\">pi\u00f9 generico rischio di mancato incasso di tutte le attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie esposte in bilancio<span class=\"ls10 ws20\">. Alla data<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws20\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs750\">del bilancio rimangono iscritti eu<span class=\"_ _1\"></span>ro<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">11<span class=\"_ _1\"></span>,6<span class=\"ls0 ws0\"> <span class=\"ws28\">m<span class=\"_ _3\"></span>ilioni, di<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws28\">c<span class=\"_ _1\"></span>ui la p<span class=\"_ _3\"></span>arte pi\u00f9 significativa, quasi <span class=\"_ _3\"></span>euro <span class=\"ls23 ws27\">8,4</span><span class=\"ws0\"> milioni,<span class=\"_ _5f\"></span> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs751\">posta in capo alle socie<span class=\"_ _1\"></span>t\u00e0 portoghese, greca e spag<span class=\"_ _1\"></span>nola<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws60\">a fronte di cred<span class=\"_ _3\"></span>iti scad<span class=\"_ _5f\"></span>uti <span class=\"ls11 ws23\">e <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">pressoch\u00e9<span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1d gs752\">inte<span class=\"_ _3\"></span>rame<span class=\"_ _5f\"></span>nte svalu<span class=\"_ _5f\"></span>tati <span class=\"ls0 ws16\">nella fascia oltre <span class=\"ls1c ws2f\">l\u2019anno<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs753\">Valori in migliaia \u20ac <span class=\"_ _12d\"> </span>Fondo svalutazione crediti<span class=\"_ _1ec\"> </span> </div><div class=\"c w9f h10 gs754\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al 31.12.2021<span class=\"fc1\"> </span></div></div><div class=\"c wa0 h10 gs755\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(11.803)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff8 fs0 fc0 sc0 ls0 ws16 gs756\">Movimenti del periodo:<span class=\"fc1 ws0\"> <span class=\"_ _12e\"> </span><span class=\"ff1 fc0\"> <span class=\"fc1\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls23 ws27 gs757\">Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"fc1 ls0 ws0\"> <span class=\"_ _12f\"> </span></span><span class=\"lse ws14\">(572)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs758\">Utilizzo/rilascio <span class=\"fc1\"> <span class=\"_ _105\"> </span></span><span class=\"lse ws14\">682 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lsf ws1f gs759\">Altro<span class=\"_ _1ec\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs75a\">48<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs75b\">Saldo al 31.12.2022<span class=\"fc1\"> <span class=\"_ _54\"> </span></span>(11.644)<span class=\"_ _1ec\"> </span><span class=\"fc1\"> </span></div>La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31<span class=\"_ _1ec\"> </span>dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">2 </span>in va<span class=\"_ _5f\"></span>rie societ\u00e0<span class=\"_ _3\"></span> del G<span class=\"_ _5f\"></span>ruppo, frutto<span class=\"_ _5f\"></span> di stime accura<span class=\"_ _5f\"></span>te da pa<span class=\"_ _3\"></span>rte degl<span class=\"_ _5f\"></span>i Amministra<span class=\"_ _3\"></span>tori<span class=\"_ _5f\"></span> nonch\u00e9 il f<span class=\"_ _1\"></span>ondo costituito per le prev<span class=\"_ _1\"></span>iste spese di manutenzione da sost<span class=\"_ _1\"></span>enersi al momento della<span class=\"_ _1ec\"> </span>restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al ter<span class=\"ls16 wscd\">mi<span class=\"_ _5f\"></span>ne <span class=\"_ _1\"></span>del<span class=\"_ _3\"></span> con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-727": {
   "value": "I costi di manut<span class=\"_ _1\"></span>enzione aventi natur<span class=\"_ _1\"></span>a ordinaria sono addebit<span class=\"_ _1\"></span>ati integr<span class=\"_ _1\"></span>almente al conto economico, mentre gli ammodernamenti e le migliorie aventi natura incrementativa sono attribuiti ai cespiti a cui si rif<span class=\"_ _1\"></span>eriscono e sono ammortizzati in relazione alle residue possibilit\u00e0 di utilizzo degli stessi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls5 ws7 gs176\">Leasi<span class=\"_ _3\"></span>ng<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs177\">Il Gruppo ha in essere va<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>i contratti di a<span class=\"_ _3\"></span>ffitto, noleggio e lease operati<span class=\"_ _3\"></span>vi per l\u2019utilizzo di ma<span class=\"_ _3\"></span>gazzini, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs178\">uffici,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">veicoli, containers, macchinari ed altre attivit\u00e0 minori di propriet\u00e0 di terzi. I contratti sono in<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws7c gs179\">genere st<span class=\"_ _1\"></span>ipulati per una durat<span class=\"_ _1\"></span>a da 3 a 20 <span class=\"ls1b ws24\">e pi\u00f9<span class=\"_ _1\"></span> <span class=\"ls19 wsaa\">anni, ma possono avere opzione di estensione. I </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs17a\">termini di negoziazione sono ne<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>oziati individualmente e co<span class=\"ls10 wsa6\">ntengono una v<span class=\"_ _1\"></span>asta gamma <span class=\"_ _1\"></span>di te<span class=\"_ _1\"></span>rmini </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs17b\">e condizioni differenti.<span class=\"_ _1ec\"> </span> <span class=\"ff2 ws0\"> <span class=\"_ _c\"> </span><span class=\"ff1\"> </span></span></div>A partire dal 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019, a seg<span class=\"_ _3\"></span>uito della prima ap<span class=\"_ _5f\"></span>plic<span class=\"_ _1\"></span>azione dell\u2019IFRS 16, il Gr<span class=\"_ _5f\"></span>uppo riconosce per tutti<span class=\"_ _3\"></span> tali cont<span class=\"_ _3\"></span>ratti di l<span class=\"_ _5f\"></span>ease, ad eccezione<span class=\"_ _5f\"></span> di quelli a br<span class=\"_ _3\"></span>eve termine <span class=\"_ _5f\"></span>(i.e. contratti<span class=\"_ _3\"></span> di <span class=\"ls19 wsb5\">locazione con </span>durata inferiore o uguale a 12 mesi <span class=\"_ _3\"></span>che non contengono un\u2019opzione di a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>quisto) e di quelli con<span class=\"_ _5f\"></span> attivit\u00e0 di modesto valore (c<span class=\"_ _3\"></span>io\u00e8 aventi un valore unitario <span class=\"_ _5f\"></span>inf<span class=\"_ _1\"></span>eriore ad usd 5<span class=\"_ _3\"></span> migliaia), un diritto d\u2019uso alla data di inizio del leasing, c<span class=\"_ _1\"></span>he corrisponde alla data in cui l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 sottostante \u00e8 disponibile per l\u2019uso. I canoni di locazione relativi a contratti a breve termine e a basso valore sono rilevati a conto economico come cost<span class=\"_ _1\"></span>i a quote costanti lungo la durata del lease.<span class=\"ls0 ws0\"> </span>I diritti d\u2019uso sono<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">valutati al costo, al netto degli ammort<span class=\"_ _1\"></span>amenti; il valore assegnato ai diritti d\u2019uso </span></span>corrisponde all'ammontare delle passivit\u00e0 di <span class=\"ff8 ls1b ws2e\">leasi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </span>rilevate, oltre ai costi diretti inizia<span class=\"_ _3\"></span>li sostenuti, ai canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _1\"></span></span>regolati alla data di inizio contratto o pr<span class=\"ls11 ws5f\">ecedent<span class=\"_ _5f\"></span>emente, ai costi<span class=\"_ _5f\"></span> di ripristino, al<span class=\"_ _5f\"></span> </span>netto di eventuali incentivi di <span class=\"ff8 ws0\">leasing <span class=\"_ _5f\"></span><span class=\"ff1 ls19 wsb5\">ricevut<span class=\"_ _1\"></span>i. A meno che il Gruppo non sia ragionevolmente certo </span></span>di ottenere la propriet\u00e0 del bene locato alla fin<span class=\"_ _1\"></span>e della durata del <span class=\"ff8 ws0\">leasing</span><span class=\"ls19 ws6a\">, i diritti d'uso sono </span>ammortizz<span class=\"_ _1\"></span>ati a quot<span class=\"_ _1\"></span>e costanti su<span class=\"_ _1\"></span>lla base della du<span class=\"_ _1\"></span>rata del c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>atto. <span class=\"ls0 ws40\">Nel caso in cui il le<span class=\"_ _1\"></span>asing </span>trasfe<span class=\"_ _3\"></span>risc<span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws24\">la propriet\u00e0 dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 sottostante al Gruppo al termine della durata del leasing o si </span></span>aspetta l\u2019esercizi<span class=\"_ _1\"></span>o dell\u2019opzione di acquisto, il diritto d\u2019uso sar\u00e0 ammor<span class=\"ls0 ws6c\">tizzato lungo la vita utile<span class=\"_ _5f\"></span> </span>dell\u2019attivit\u00e0 sottostante, determinata sulla stessa base di quella della <span class=\"_ _5f\"></span>cat<span class=\"_ _1\"></span>egoria dell<span class=\"ls23 ws110\">a voce </span>Immobili, impianti e macchinari <span class=\"ls10 wsd3\">di appart<span class=\"_ _1\"></span>enenz<span class=\"_ _1\"></span>a.</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il valore del diritto d\u2019uso \u00e8, inoltre,<span class=\"_ _1\"></span> diminuito<span class=\"ws0\"> <span class=\"_ _5f\"></span>delle </span></span></span>eventuali perdite per riduzio<span class=\"lse wsd6\">ne di va<span class=\"_ _5f\"></span>lore e ret<span class=\"_ _5f\"></span>tificato al<span class=\"_ _3\"></span> fine d<span class=\"_ _5f\"></span>i rifletter<span class=\"_ _5f\"></span>e eventuali<span class=\"_ _5f\"></span> variaz<span class=\"_ _3\"></span>ioni d<span class=\"_ _5f\"></span>erivanti </span>dalle valutazioni successive della passivit\u00e0 del leasing.<span class=\"ws0\"> </span>La passivit<span class=\"_ _1\"></span>\u00e0 finan<span class=\"_ _1\"></span>ziaria per <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _69\"> </span><span class=\"ff1 ws10b\">\u00e8 rilevata alla data di inizio dell\u2019accordo per un valore </span></span>complessivo pari al valore attuale dei canoni di <span class=\"ff8 ws0\">leasing <span class=\"_ _37\"></span></span><span class=\"lse ws71\">da co<span class=\"_ _5f\"></span>rrisponder<span class=\"_ _5f\"></span>e nel cors<span class=\"_ _3\"></span>o dell<span class=\"_ _5f\"></span>a durata </span>del contr<span class=\"_ _1\"></span>atto, determinato utilizzan<span class=\"_ _1\"></span>do un opportuno tasso di intere<span class=\"_ _1\"></span>sse (<span class=\"ff8 ls0 ws0\">B<span class=\"ls19 ws2b\">orrowing <span class=\"_ _5f\"></span><span class=\"ls0 ws0\">R<span class=\"ls2a ws3e\">at<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff1 ls19 ws85\">) basato sulle </span></span></span></span></span>condizioni del mercato finanziario del momento, la du<span class=\"_ _5f\"></span>rata del lease, la valuta<span class=\"ws0\"> <span class=\"_ _1\"></span>e </span>lo standing della societ\u00e0. <span class=\"ls0 ws0\">  </span>I pagamenti dovuti per il leasing inclusi nella valutazione dell<span class=\"ws0\">e <span class=\"ls23 ws27\">sue <span class=\"ls19 ws22\">passivit\u00e0 c<span class=\"_ _1\"></span>omprendono:</span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws1e\">i <span class=\"_ _1\"></span>pagamenti fissi;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws10b\">i pag<span class=\"_ _1\"></span>amenti variabili che dipendono da un indice o un tasso, valutati in<span class=\"_ _1\"></span>izialmente </span>utilizzando un indice o un tasso alla d<span class=\"_ _3\"></span>ata di decorrenza;<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">g<span class=\"_ _1\"></span>li importi che si prevede di pa<span class=\"_ _3\"></span>gare a titolo di garanzia sul valore residuo; e<span class=\"ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">il prezzo di esercizio di un\u2019opzione di acquisto che il Gruppo ha la <span class=\"ls11 ws13\">ragionevole certezza di </span></span>esercitare, i pagamenti dovuti per il leasing in un<span class=\"_ _1\"></span> periodo di rinnovo facoltativo se il Gruppo ha la ragionevole certezza di esercitare l\u2019op<span class=\"_ _3\"></span>zione di rinnovo, e le p<span class=\"_ _3\"></span>enalit\u00e0 di risoluzione antic<span class=\"_ _1\"></span>ipata del leasing,<span class=\"_ _1\"></span> a meno che il Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>n<span class=\"_ _1\"></span>on abbia la ragion<span class=\"_ _1\"></span>evole certe<span class=\"_ _1\"></span>zza di non risolvere anticipatamente il leasing.<span class=\"ws0\"> </span>Dopo la data di inizio, l'amm<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>tare delle passivit\u00e0 per contratti di locazione aume<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>ta per riflettere<span class=\"_ _3\"></span> la maturazione degli interessi e diminuisce per riflettere i pagamenti effettuati. Ogni pagamento di<span class=\"_ _5f\"></span> leasing <span class=\"_ _3b\"> </span><span class=\"ff1 lse ws121\">\u00e8 riparti<span class=\"_ _5f\"></span>to tra <span class=\"ls0 ws0\">il <span class=\"_ _3b\"> </span><span class=\"ls19 ws1a0\">rimborso della quota capit</span><span class=\"ws4b\">ale della passivit\u00e0 e </span>il <span class=\"_ _3b\"> </span><span class=\"ws4b\">costo finanziario. </span></span></span>Quest<span class=\"_ _1\"></span>\u2019ulti<span class=\"_ _1\"></span>mo <span class=\"lse ws2a\">\u00e8 impu<span class=\"_ _3\"></span>tato a <span class=\"_ _5f\"></span>conto econom<span class=\"_ _5f\"></span>ico lungo<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del con<span class=\"_ _3\"></span>tratto, p<span class=\"_ _5f\"></span>er rifl<span class=\"_ _5f\"></span>ettere un ta<span class=\"_ _3\"></span>sso<span class=\"_ _5f\"></span> </span>di interesse costante sul debito residuo della passiv<span class=\"_ _1\"></span>it\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">per ciasc<span class=\"_ _5f\"></span>un period<span class=\"_ _3\"></span>o. In<span class=\"_ _3\"></span> cas<span class=\"_ _3\"></span>o di a<span class=\"_ _5f\"></span>ccordi di </span></span>sub<span class=\"ls0 ws0\">-</span><span class=\"ws22\">locazione e<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">di modifica del contratto di locazione, si applicano le regole ric<span class=\"_ _1\"></span>hieste dal IFRS 16</span>-<span class=\"_ _1ec\"> </span></span></span>\u2018Leases\u2019. <span class=\"ls0 ws0\"> </span>I contratti sono inclusi o esclusi dall\u2019applicazione del princ<span class=\"_ _1\"></span>ipio, in base ad analisi dettagliate eseguite a livello di sing<span class=\"_ _1\"></span>olo accordo e<span class=\"ls0 ws0\">d <span class=\"_ _1\"></span><span class=\"ws58\">in<span class=\"_ _1\"></span> linea con le regole previste dai principi IFRS. La durata </span></span>del <span class=\"_ _5f\"></span><span class=\"ff8 ls11 ws23\">lease <span class=\"_ _9\"></span><span class=\"ff1 ls0 ws84\">\u00e8 c<span class=\"_ _1\"></span>alcolata considerando il periodo non annullabile del <span class=\"ff8 ws0\">leasing</span>, insieme ai periodi coperti </span></span>da un'opzio<span class=\"_ _5f\"></span>ne di estension<span class=\"_ _5f\"></span>e dell\u2019accordo s<span class=\"_ _5f\"></span>e \u00e8 ragionevolm<span class=\"_ _5f\"></span>ente certo che <span class=\"_ _3\"></span>verr\u00e0 eser<span class=\"_ _5f\"></span>citata, o qualsiasi periodo coperto da un'opzione di risoluzione del contratto di locazione, se \u00e8 ragionevolment<span class=\"_ _1\"></span>e certo non essere esercitato. Il Gruppo valuta se sia r<span class=\"_ _1\"></span>agionevolmente certo esercitare o meno le opzioni di estensione o di <span class=\"_ _5f\"></span>risol<span class=\"_ _1\"></span>uzione tenendo conto di tutti <span class=\"_ _5f\"></span>i f<span class=\"_ _1\"></span>attori rile<span class=\"ls23 ws27\">vant<span class=\"_ _1\"></span>i </span>che creano un incentivo economico afferente tali<span class=\"_ _5f\"></span> dec<span class=\"_ _1\"></span>isioni. La valutazione iniziale viene riesam<span class=\"_ _5f\"></span>inata se si ve<span class=\"_ _5f\"></span>rifica u<span class=\"_ _5f\"></span>n evento si<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nifi<span class=\"_ _5f\"></span>cativo o un<span class=\"_ _5f\"></span> cambiam<span class=\"_ _3\"></span>ento del<span class=\"_ _3\"></span>le cara<span class=\"_ _5f\"></span>tteristich<span class=\"_ _5f\"></span>e che influisc<span class=\"_ _1\"></span>ono sulla valutazione stessa e che siano sotto il controll<span class=\"lsf ws15\">o del Gru<span class=\"_ _1\"></span>ppo. <span class=\"ls0 ws0\"> </span></span>I tassi di interesse marginal<span class=\"_ _3\"></span>e definiti dal Gruppo sono <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ivisti su base ricorrente e a<span class=\"_ _5f\"></span>pplicati a tutti i contratti aventi caratteristiche simili, che sono stati cons<span class=\"_ _5f\"></span>ider<span class=\"_ _1\"></span>ati come un unico portafoglio di<span class=\"ff2 ws0\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs1b3\">contratti. I tassi sono determinati per simulare un teorico tasso marginale di i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>teresse coerente con </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1a1 gs1b4\">i contratti oggetto di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione. Gli elementi<span class=\"_ _3\"></span> maggiormente significativi considerati </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9b gs1b5\">nell\u2019aggiu<span class=\"_ _1\"></span>stamento del tasso sono il <span class=\"ff8 lse ws14\">credi<span class=\"_ _5f\"></span>t<span class=\"ls0 ws0\">-<span class=\"ls19 ws9b\">risk spread </span><span class=\"ff1 ws58\">di ciascu<span class=\"_ _1\"></span>n <span class=\"ws0\">P<span class=\"ls19 ws9b\">aese osservabile sul mercato e </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsd0 gs1b6\">la di<span class=\"ls0 ws7b\">versa durat<span class=\"_ _1\"></span>a dei contra<span class=\"_ _3\"></span>tti di locazione. I tassi di interesse esplicitati all\u2019<span class=\"_ _3\"></span>interno degli accordi di </span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 ls0 ws0 gs1b7\">leasing <span class=\"_ _37\"></span><span class=\"ff1 lse ws60\">sono<span class=\"_ _5f\"></span> rari. G<span class=\"_ _3\"></span>li i<span class=\"_ _3\"></span>ncenti<span class=\"_ _5f\"></span>vi per il<span class=\"_ _5f\"></span> <span class=\"ff8 ls0 ws0\">leasing <span class=\"_ _37\"></span><span class=\"ff1 ws87\">ricevuti entro e <span class=\"_ _5f\"></span>non oltre la data di inizio d<span class=\"_ _3\"></span>ell\u2019accordo </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs1b8\">sono imputati a diretta riduzione del valore del diritto <span class=\"_ _3\"></span>d'uso. Gli incentivi per il leasing concordati </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs1b9\">durante<span class=\"_ _5f\"></span> la durata<span class=\"_ _5f\"></span> del co<span class=\"_ _3\"></span>ntr<span class=\"_ _3\"></span>atto so<span class=\"_ _5f\"></span>no consi<span class=\"_ _3\"></span>derati<span class=\"_ _5f\"></span> come mo<span class=\"_ _5f\"></span>difiche de<span class=\"_ _3\"></span>l con<span class=\"_ _5f\"></span>tratto o<span class=\"_ _3\"></span>rigina<span class=\"_ _5f\"></span>le misura<span class=\"_ _3\"></span>to </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs1ba\">alla data della modifica,<span class=\"_ _3\"></span> con un conseguente im<span class=\"_ _3\"></span>patto di pa<span class=\"_ _3\"></span>ri valore sul valore sia<span class=\"_ _3\"></span> del diritt<span class=\"ls19 ws2c\">o d'uso<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1bb\">sia della passivit\u00e0 per leasing.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs1bc\">Nel prospetto della situazione patrimo<span class=\"_ _3\"></span>niale<span class=\"ws0\">-</span>finanziaria, il Gruppo espone il<span class=\"_ _3\"></span> \u201cright of use\u201d<span class=\"_ _3\"></span> che non </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs1bd\">soddisfano la definizione di investimenti immobiliari nella voce \u201cImmob<span class=\"_ _3\"></span>ili, impianti e macchinari<span class=\"ls23 ws2e\">\u201d e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs1be\">le passivit\u00e0 del leasing nella voce \u201c<span class=\"ls19 ws2b\">Passivit<span class=\"_ _1\"></span>\u00e0</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws16\">fin<span class=\"_ _1\"></span>anziari</span>e\u201d, <span class=\"_ _37\"></span></span>nelle sezioni <span class=\"ls19 wsaa\">n<span class=\"_ _1\"></span>on correnti <span class=\"ls11 ws23\">e/o</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>n </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs1bf\">funzione del<span class=\"_ _3\"></span>le relati<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>e scad<span class=\"_ _3\"></span>enze<span class=\"ls0\">.</span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "Perdite di valore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Ad ogni data di bilancio, il Gruppo rivede il <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore contabile delle proprie attivit\u00e0 im<span class=\"_ _5f\"></span>mate<span class=\"_ _1\"></span>riali e<span class=\"ws0\"> </span>degli<span class=\"_ _1\"></span> immo<span class=\"ls0 ws75\">bili, impianti e macc<span class=\"_ _1\"></span>hinari<span class=\"ws0\"> <span class=\"_ _40\"></span></span>per determinare se vi siano indicazioni che queste attivit\u00e0 </span>abbiano subito perdite di valore. Qualora queste ind<span class=\"_ _5f\"></span>ic<span class=\"_ _1\"></span>azioni esistano, viene stimato il valore recuperabile di tali attivit\u00e0 per determinare l\u2019eventuale importo della s<span class=\"ls11 ws53\">valutazion<span class=\"_ _5f\"></span>e. Dove non \u00e8 </span>possibile stimare il valore recuperabile di un\u2019attivit\u00e0 individ<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>almente, il Gruppo effettua la stima del valore recuperabile della unit\u00e0 generatrice di flussi finanziari cui l\u2019attivit\u00e0 appartiene.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Le attivit\u00e0 </span></span>immateriali a vita utile<span class=\"_ _3\"></span> indefinita o non anco<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>a disponibili per l\u2019u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzo sono sottoposte a <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rifica per<span class=\"_ _5f\"></span> perdita di valore ogni anno o pi\u00f9 frequ<span class=\"_ _1\"></span>entemente, ogniqualvolta vi sia un\u2019indicazione che l\u2019attivit\u00e0 possa aver subito u<span class=\"_ _1\"></span>na perdita di valore.<span class=\"ls0 ws0\"> <span class=\"ws1e\">L\u2019ammontare recuperabile \u00e8 il <span class=\"ws8b\">maggiore f<span class=\"_ _1\"></span>ra il <span class=\"ff8 lse ws59\">fair value</span></span></span> <span class=\"_ _3\"></span><span class=\"ls1b ws2e\">al </span></span>netto dei costi di vendita e il valore d\u2019uso. Nella determinazione del valore d\u2019uso, i <span class=\"_ _3\"></span>flussi di cassa futuri stimati sono scont<span class=\"_ _1\"></span>ati al loro valore attuale utilizzando un tasso al lordo delle imposte che riflette le valutazioni<span class=\"ws0\"> <span class=\"_ _1\"></span></span>correnti di mercato del valore del denaro e dei rischi specifici dell\u2019attivit\u00e0.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf ws1f\">Se </span></span>l\u2019ammontare recuperabile di un\u2019attivit\u00e0 (o di u<span class=\"_ _3\"></span>na unit\u00e0 generatrice di flussi finanziari) \u00e8 stimato<span class=\"_ _5f\"></span> essere infer<span class=\"_ _1\"></span>iore rispetto al relativo valor<span class=\"_ _1\"></span>e contabile, esso \u00e8 <span class=\"lse wsd9\">ridotto a<span class=\"_ _5f\"></span>l minor valo<span class=\"_ _3\"></span>re re<span class=\"_ _5f\"></span>cuperabile. <span class=\"_ _5f\"></span>La </span>perdita<span class=\"_ _5f\"></span> di valo<span class=\"_ _3\"></span>re \u00e8 <span class=\"_ _5f\"></span>rilevata n<span class=\"_ _5f\"></span>el conto e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>co.<span class=\"ls0 ws0\"> <span class=\"ls10 ws4d\">Quando una svalutaz<span class=\"_ _1\"></span>ione non ha pi\u00f9 ragione di </span></span>essere mantenuta, il valore contabile dell\u2019attivit\u00e0 (o dell\u2019unit\u00e0 generatrice di flussi finanziari), ad eccezione del<span class=\"ls0 ws0\">l\u2019<span class=\"_ _3\"></span><span class=\"ls10 ws16\">avviamen<span class=\"_ _1\"></span>to<span class=\"ls0 ws44\">, \u00e8 incrementato al nuovo valore derivante dalla stima del suo v<span class=\"_ _1\"></span>alore </span></span></span>re<span class=\"ls19 ws22\">cuperabile, ma non<span class=\"_ _1\"></span> oltre il valore netto di carico che l\u2019attivit\u00e0 avrebbe avuto se non fosse st<span class=\"_ _1\"></span>ata </span>effet<span class=\"_ _3\"></span>tuata la<span class=\"_ _3\"></span> sva<span class=\"_ _3\"></span>lutazio<span class=\"_ _5f\"></span>ne per perd<span class=\"_ _5f\"></span>ita di va<span class=\"_ _5f\"></span>lore. Il rip<span class=\"_ _5f\"></span>ristino d<span class=\"_ _5f\"></span>el valore <span class=\"ls0 ws16\">\u00e8 im<span class=\"_ _3\"></span>putato imm<span class=\"ls11 ws23\">ed<span class=\"_ _3\"></span>iatamente </span></span>al cont<span class=\"_ _1\"></span>o economico.<span class=\"ls0 ws0\"> </span>Nel capitolo dedicato all\u2019impairment test viene <span class=\"_ _3\"></span>esposto in maniera dettagliata il <span class=\"_ _5f\"></span>proce<span class=\"_ _1\"></span>dimento seguito per la validazione degli importi di avviamento iscritti a bilancio e de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li assets immateriali e materiali d<span class=\"ls11 ws0\">etenuti da<span class=\"_ _3\"></span>lle soci<span class=\"_ _3\"></span>et\u00e0 del Gruppo<span class=\"_ _3\"></span>.</span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws0 gs385\">Impair<span class=\"_ _5f\"></span>ment test <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs386\">Lo IAS 36 p<span class=\"_ _5f\"></span>recisa che a<span class=\"_ _3\"></span> <span class=\"ls0 ws7b\">ogni data di <span class=\"_ _3\"></span>riferiment<span class=\"_ _1\"></span>o del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs387\">un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una <span class=\"_ _3\"></span>riduzione di valore. Se esiste una qualsiasi<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs388\">indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019<span class=\"_ _3\"></span>attivit\u00e0. N<span class=\"ls11 wsa0\">el valuta<span class=\"_ _3\"></span>re se esiste la<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs389\">suddetta indicazione il Gruppo deve considerare la pre<span class=\"_ _1\"></span>senza di eventuali \u201cindicatori di perdita\u201d di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws59 gs38a\">valore,<span class=\"_ _3\"></span> cos\u00ec<span class=\"_ _5f\"></span> come richies<span class=\"_ _5f\"></span>to dal<span class=\"_ _5f\"></span> paragrafo 1<span class=\"_ _3\"></span>2 dello<span class=\"_ _5f\"></span> IAS 36. Una p<span class=\"_ _5f\"></span>erdita per <span class=\"_ _5f\"></span>riduzione<span class=\"_ _5f\"></span> di valore<span class=\"_ _3\"></span> viene<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc3 gs38b\">contab<span class=\"_ _1\"></span>ilizzata a conto ec<span class=\"_ _1\"></span>onomi<span class=\"ls0 ws7b\">co quando il valore co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tabile di un\u2019attivit\u00e0 o <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>nit\u00e0 generatrice di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs38c\">flussi finanziari eccede il valore <span class=\"_ _3\"></span>recuperabile. I valori contabili delle a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivit\u00e0 delle Societ\u00e0 sono,<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws105 gs38d\">comunqu<span class=\"_ _1\"></span>e valutat<span class=\"_ _1\"></span>i ad ogni data di r<span class=\"_ _1\"></span>iferi<span class=\"_ _1\"></span>mento del b<span class=\"_ _1\"></span>ilancio an<span class=\"_ _1\"></span>nuale. Le at<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 immat<span class=\"ls0 ws44\">eriali a vita<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws44\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs38e\">utile indefinita vengono verificate almeno a<span class=\"_ _5f\"></span>nnu<span class=\"_ _1\"></span>almente e o<span class=\"_ _3\"></span>gni qualvolta vi sia <span class=\"_ _3\"></span>un\u2019indicazione di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs38f\">una possibile perdita di valore al fine di determinare se vi sia la<span class=\"_ _3\"></span> sussistenza di tale perdita.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs390\">Il Gruppo ha sottopost<span class=\"_ _1\"></span>o a tale test il valore co<span class=\"ls0 ws87\">ntabile del capitale in<span class=\"_ _1\"></span>vestito netto al 31 dicembre<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws87\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs391\">20<span class=\"ls0 ws0\">22<span class=\"lsf ws15\">, indiv<span class=\"_ _1\"></span>iduan<span class=\"_ _1\"></span>do come \u201c<span class=\"ff8 ls1c ws61\">cash genera<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ing uni<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>s<span class=\"ff1 ls0 ws0\">\u201d:<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws15\"><span class=\"ff8 ls1c ws61\"><span class=\"ff1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs392\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws47\">i div<span class=\"_ _1\"></span>ersi </span>P<span class=\"ws47\">aesi in cui opera il </span>G<span class=\"ls10 ws5e\">ruppo (Itali<span class=\"_ _1\"></span>a, Francia, </span><span class=\"ws47\">Penisola Iberic<span class=\"_ _1\"></span>a<span class=\"lse ws56\">, Gre<span class=\"_ _5f\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">e Messico<span class=\"ls24 ws41\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws47\"><span class=\"lse ws56\"><span class=\"ls0 ws0\"><span class=\"ls19 ws55\"><span class=\"ls24 ws41\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws73 gs393\">stante<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls25 ws4d\">gl</span>i <span class=\"ls16 ws73\">stre<span class=\"_ _3\"></span>tti <span class=\"ls0 ws16\">le<span class=\"_ _3\"></span>gami esistenti tra le societ\u00e0 distributri<span class=\"ls11 ws0\">ci resid<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i. <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs394\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span>l<span class=\"ls19 ws22\">a societ\u00e0 Cosiarma</span>, <span class=\"ws16\">per verificare la tenuta di valore degli assets navali.</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9c gs395\">La tenu<span class=\"_ _5f\"></span>ta dei va<span class=\"_ _5f\"></span>lori dell<span class=\"_ _5f\"></span>e suddette<span class=\"_ _5f\"></span> CGU viene<span class=\"_ _5f\"></span> verific<span class=\"_ _5f\"></span>ata compa<span class=\"_ _3\"></span>rando<span class=\"_ _3\"></span> i val<span class=\"_ _5f\"></span>ori conta<span class=\"_ _5f\"></span>bili cont<span class=\"_ _5f\"></span>ro i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gs396\">corrispett<span class=\"_ _1\"></span>ivi valori d\u2019uso pari alla somm<span class=\"_ _3\"></span>a dei flussi di cassa attua<span class=\"ls0 ws7d\">lizzati del<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">triennio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202</span>3<span class=\"_ _1\"></span>-25 <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e del<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws7d\"><span class=\"ws0\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ls11 ws54\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws147 gs397\">terminal value<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">ch<span class=\"_ _1\"></span>e le singole CGU saranno in grado di generare secondo le stime del<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws1ae\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gs398\">mana<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ement. P<span class=\"_ _5f\"></span>er la socie<span class=\"_ _5f\"></span>t\u00e0 Cosia<span class=\"_ _3\"></span>rma, p<span class=\"_ _5f\"></span>er le cui specific<span class=\"_ _5f\"></span>he caratteri<span class=\"_ _5f\"></span>stiche no<span class=\"_ _3\"></span>n \u00e8 ap<span class=\"_ _5f\"></span>propriato<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs399\">conteggiare un Terminal Value, il flusso di <span class=\"ls10 ws7c\">cassa \u00e8<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>ato alla v<span class=\"_ _1\"></span>ita utile<span class=\"_ _1\"></span> residua delle n<span class=\"_ _1\"></span>avi, al<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws7c\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs39a\">mom<span class=\"_ _3\"></span>ento fiss<span class=\"_ _3\"></span>ata al<span class=\"_ _5f\"></span> 31 dicem<span class=\"_ _3\"></span>bre 202<span class=\"ls0 ws0\">9.<span class=\"_ _3\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wse7 gs39b\">Per la <span class=\"ls0 ws58\">st<span class=\"_ _1\"></span>ima dei flussi di cassa si sono utilizzati i dati del <span class=\"ws0\">B<span class=\"ls18 wsc6\">udg<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> 202</span>3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">sulla base dei quali sono st<span class=\"_ _1\"></span>ati<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws58\"><span class=\"ws0\"><span class=\"ls19 ws9b\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs39c\">determinati i dati per gli anni<span class=\"ws0\"> <span class=\"lse ws14\">202</span>4 e <span class=\"ls18 ws21\">202</span>5<span class=\"_ _1\"></span> <span class=\"ls1c ws61\">nonch\u00e9 quell<span class=\"_ _3\"></span>i <span class=\"lsf ws1f\">del <span class=\"ls0 ws16\">Terminal Value.<span class=\"ws0\"> <span class=\"ls19 ws22\">Per l<span class=\"_ _1\"></span>a sola Cosiarma si<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls1c ws61\"><span class=\"lsf ws1f\"><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls19 ws22\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gs39d\">sono invece utilizzati i dati stimati <span class=\"lsf ws1b8\">di Adju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>d EBITDA<span class=\"ls11 ws132\">, Capex e CIN, anche i<span class=\"_ _5f\"></span>n questo caso<span class=\"_ _1ec\"> </span></span></span><span class=\"lsf ws1b8\"><span class=\"ls11 ws132\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws5d gs39e\">compr<span class=\"_ _1\"></span>ensiv<span class=\"_ _1\"></span>i degl<span class=\"_ _1\"></span>i Adjus<span class=\"_ _1\"></span>tment r<span class=\"_ _1\"></span><span class=\"ls0 ws47\">elativi al principio IFRS 16 per tutto il periodo fino l<span class=\"_ _3\"></span>a 31 dicembre<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws47\"> </span></div>2029<span class=\"ls0 ws0\">. </span><span class=\"ws59\">P<span class=\"_ _5f\"></span>er quanto co<span class=\"_ _5f\"></span>ncerne i<span class=\"ls0 ws1e\">l valore degli <span class=\"lsf ws1f\">ammortame<span class=\"_ _1\"></span>nti</span><span class=\"ws0\"> <span class=\"ls19 ws2d\">esso \u00e8 stato conteggiat<span class=\"_ _1\"></span>o in ma<span class=\"ls10 ws4d\">niera tale<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws59\"><span class=\"ls0 ws1e\"><span class=\"ws0\"><span class=\"ls19 ws2d\"><span class=\"ls10 ws4d\"> </span></span></span></span></span>da portar<span class=\"_ _1\"></span>e ad un valore delle<span class=\"_ _1\"></span> navi a fine<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">202<span class=\"ls0 ws0\">9 </span></span>par<span class=\"_ _1\"></span>i al loro <span class=\"ff8 lse ws23\">scrap<span class=\"_ _5f\"></span> value<span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span>Nella <span class=\"ws8b\">predisposizione dell\u2019impairment test si sono usati i dati di Budget 202</span>3 <span class=\"ws8b\">approvati nel Consiglio<span class=\"_ _1ec\"> </span></span><span class=\"ws8b\"> </span>di Amministrazione del 2 febbraio 2023.<span class=\"ws0\"> </span>Per l\u2019attualizzazione si utilizz<span class=\"_ _5f\"></span>a c<span class=\"_ _1\"></span>ome tasso di sco<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>o il <span class=\"_ _3\"></span><span class=\"ff8\">WACC post<span class=\"ws0\">-<span class=\"ls10 ws16\">tax</span><span class=\"ff1\"> <span class=\"_ _40\"></span><span class=\"ls1c wsd1\">c<span class=\"_ _1\"></span>he tiene<span class=\"_ _5f\"></span> c<span class=\"_ _1\"></span>onto dei ri<span class=\"_ _3\"></span>schi<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8\"><span class=\"ws0\"><span class=\"ff1\"><span class=\"ls1c wsd1\"> </span></span></span></span>specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa<span class=\"_ _1ec\"> </span> su una ponderazione tra il costo del d<span class=\"_ _3\"></span>ebito e il costo dell\u2019equity, elaborato sulla base dei valori di<span class=\"_ _1ec\"> </span> societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impai<span class=\"ls11 ws23\">rment. <span class=\"lsf ws15\">Per<span class=\"_ _1\"></span> l\u2019impair<span class=\"_ _1\"></span>ment<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws23\"><span class=\"lsf ws15\"> </span></span>test 20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2  <span class=\"ls19 ws125\">si <span class=\"_ _5f\"></span>\u00e8 f<span class=\"_ _1\"></span>atto ricorso<span class=\"ls0 ws0\">, <span class=\"_ _41\"> </span><span class=\"ls11 ws6f\">come gi\u00e0 nel<span class=\"_ _5f\"></span> precedente esercizio<span class=\"ls0 ws0\">, <span class=\"_ _3f\"> </span><span class=\"ls19 ws125\">ad un professionista est<span class=\"_ _1\"></span>erno,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"><span class=\"ls0 ws0\"><span class=\"ls11 ws6f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws125\"> </span></span></span></span></span></span>docente universitario, per la determinazione dei parametri applicat<span class=\"_ _1\"></span>i nel test, come indicati qui di<span class=\"_ _1ec\"> </span> seguito:<span class=\"ls0 ws0\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"ff3 ls25 ws4d\">WACC</span><span class=\"ff3\">              \u201cg\u201d <span class=\"ls18 ws21\">rate</span> </span>CGU Italia<span class=\"ws0\"> <span class=\"_ _bc\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">7,<span class=\"ls18 ws21\">97</span></span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">0,<span class=\"ls18 ws21\">85<span class=\"_ _1\"></span></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>CGU Fran<span class=\"_ _1\"></span>cia<span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>7<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">47</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span><span class=\"lse ws14\">1,<span class=\"ls18 ws21\">00</span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>CGU Penisola Iberica<span class=\"ws0\"> <span class=\"_ _dc\"> </span> <span class=\"_ _33\"> </span>7,<span class=\"ls18 ws21\">86<span class=\"_ _1\"></span></span>% <span class=\"_ _55\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1,00%</span> </span>CGU Grec<span class=\"_ _1\"></span>ia<span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span> <span class=\"_ _da\"> </span> <span class=\"_ _33\"> </span>9<span class=\"_ _1\"></span>,<span class=\"ls18 ws21\">78</span>% <span class=\"_ _e2\"> </span> <span class=\"_ _da\"> </span>1,<span class=\"ls18 ws21\">00<span class=\"_ _1\"></span></span>%<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>CGU Messico<span class=\"ls0 ws0\"> <span class=\"_ _bb\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">11,98%</span> <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">0,50%<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span> </span></span></span>CGU Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">13<span class=\"ls23 ws27\">,9</span></span>0<span class=\"_ _1\"></span>% <span class=\"_ _3b\"> </span> <span class=\"_ _33\"> </span>-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Le risultanze dei conteggi hanno evidenziat<span class=\"_ _1\"></span>o gli ampi margini (i <span class=\"lsf wscd\">cosi<span class=\"_ _1\"></span>ddett<span class=\"_ _1\"></span>i \u201ch</span><span class=\"ws0\">e<span class=\"ls10 ws16\">ad</span>-<span class=\"ls19 ws9d\">room\u201d) tra i valori<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws9d\"> </span></span>contabili delle CGU, rappr<span class=\"_ _3\"></span>esentati dai rispettivi Capita<span class=\"_ _3\"></span>li Investiti Netti<span class=\"ws0\"> <span class=\"_ _41\"> </span><span class=\"lsf wsa2\">(di segu<span class=\"_ _1\"></span>ito \u201cCIN<span class=\"_ _1\"></span>\u201d)<span class=\"ls11 ws6f\">, ed i<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lsf wsa2\"><span class=\"ls11 ws6f\"> </span></span></span>corrisp<span class=\"_ _3\"></span>etti<span class=\"_ _3\"></span>vi valo<span class=\"_ _5f\"></span>ri d\u2019uso ra<span class=\"_ _5f\"></span>ppresenta<span class=\"_ _3\"></span>ti dagl<span class=\"_ _3\"></span>i En<span class=\"_ _3\"></span>terpris<span class=\"_ _5f\"></span>e Value:<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _bc\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _da\"> </span>\"g\" rate<span class=\"_ _1ec\"> </span> Enterprise<span class=\"_ _1ec\"> </span> Value<span class=\"_ _1ec\"> </span> CI<span class=\"ls0 ws13\">N Conso<span class=\"ws0\"> <span class=\"_ _d3\"> </span>Head<span class=\"_ _1\"></span>-room</span></span><span class=\"ls0 ws13\"><span class=\"ws0\"> </span></span> - Italia <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">100.726 </span> <span class=\"_ _32\"> </span><span class=\"fc0 lse ws14\">93.115 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">7.611 </span>  - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>7,47%<span class=\"fc1 ls0 ws0\"> </span>1,00%<span class=\"fc1 ls0 ws0\"> </span>45.299<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>28.531<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>16.768<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">7,86%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _ef\"> </span><span class=\"fc0 lse ws14\">75.562 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">68.097<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span></span>7.465 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">9,7<span class=\"_ _5f\"></span>8%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>1,00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>5.726 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>2.<span class=\"_ _3\"></span>289 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span></span>3.4<span class=\"_ _5f\"></span>37 <span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>11,98%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"lse ws14\">0,50%</span> <span class=\"_ _81\"> </span><span class=\"lse ws14\">12.674 </span> <span class=\"_ _11\"> </span><span class=\"lse ws14\">5.325 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">7.349 </span> </span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> 13,90%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>-<span class=\"fc1\"> </span>87.780<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>44.313<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>43.467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>Si precisa come i valori di \u201cCIN <span class=\"ws0\">C<span class=\"ls19 ws176\">onso\u201d indic<span class=\"_ _1\"></span>hino le somme dei CIN delle div<span class=\"_ _1\"></span>erse societ\u00e0</span> </span>appartenenti alle varie CGU, ded<span class=\"_ _3\"></span>otti i costi delle pa<span class=\"_ _3\"></span>rtecipazioni in societ\u00e0 appar<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enenti alla stessa<span class=\"_ _1ec\"> </span> CGU ed incrementati dei va<span class=\"_ _3\"></span>lori di <span class=\"ls18 ws21\">Avvi<span class=\"_ _1\"></span>amen<span class=\"_ _1\"></span>to</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>e/o delle altre rettifiche in sede di a<span class=\"_ _3\"></span>cquisizione<span class=\"_ _1ec\"> </span> come conteggiate nell\u2019ambito del bilancio consolidato.<span class=\"ws0\"> </span>L\u2019<span class=\"ls0 ws81\">analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019im<span class=\"_ _3\"></span>pairment test,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws81\"> </span>quant<span class=\"_ _1\"></span>o dovr<span class=\"_ _1\"></span>ebbe dimi<span class=\"_ _1\"></span>nuir<span class=\"_ _1\"></span>e l\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed<span class=\"ls0 ws0\"> E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 wsa0\">, fermi i parametri di WACC<span class=\"_ _3\"></span> e \u201cg\u201d rate, per azzera<span class=\"_ _3\"></span>re<span class=\"_ _5f\"></span> </span></span></span></span>l\u2019\u201chea<span class=\"_ _1\"></span>d<span class=\"ls0 ws0\">-<span class=\"ls19 ws2c\">room\u201d delle diverse CGU, cos\u00ec come su qu<span class=\"_ _1\"></span>ale valore </span><span class=\"ws7b\">dovrebbe collocarsi il WACC, fermi i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span>valori di Adj<span class=\"ls19 ws2b\">usted</span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span> <span class=\"ls11 ws13\">e \u201cg\u201d rate, pe<span class=\"_ _5f\"></span>r l\u2019azzeramento dell<span class=\"_ _3\"></span>\u2019<span class=\"ls0 ws0\">\u201d<span class=\"ls10 ws16\">head</span>-<span class=\"ls19 ws2b\">room</span>\u201d <span class=\"ls19 ws2d\">e lo stesso per<span class=\"_ _1\"></span> il \u201cg\u201d rate,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws13\"><span class=\"ls0 ws0\"><span class=\"ls19 ws2d\"> </span></span></span></span>fermi i valori di Adj<span class=\"ls2b wsbb\">ust<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> </span><span class=\"ws0\">E<span class=\"ls2 ws61\">BITDA</span> </span>e WACC. La tabella seguente riporta il risultato di <span class=\"_ _3\"></span>tale test<span class=\"_ _1ec\"> </span>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">A <span class=\"_ _b2\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _f2\"> </span>\"g\" rate</span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,94%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,56%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,16%</span> </span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">27,85%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">11,63%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">4,2<span class=\"_ _3\"></span>5%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">5,37%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,57%</span> <span class=\"_ _f5\"> </span><span class=\"fc0 lse ws14\">0,17%</span> </span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,10%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">16,70%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,8<span class=\"_ _3\"></span>0%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls19 ws2b\">Messico</span><span class=\"fc1\"> </span>-<span class=\"lse ws14\">72,90%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>26,84%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-<span class=\"lse ws14\">26,00%<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span> - <span class=\"ls19 ws2b\">Cosiarma</span> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">47,60%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">45,40%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-</span> </span></span>Analogo test \u00e8 stato fatto ad uso del bilancio <span class=\"ls18 ws21\">d\u2019es<span class=\"_ _1\"></span>ercizi<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">di Ors<span class=\"_ _3\"></span>ero<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws23\">S.p.A.<span class=\"ls10 ws5e\">, nel qual caso i va<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>messi a confronto sono quelli de<span class=\"ls0 ws84\">ll\u2019Equity Value<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">contro i<span class=\"_ _3\"></span> ris<span class=\"_ _5f\"></span>pettivi va<span class=\"_ _5f\"></span>lori di ca<span class=\"_ _5f\"></span>rico dell<span class=\"_ _5f\"></span>e partecip<span class=\"_ _5f\"></span>azi<span class=\"_ _1ec\"> </span></span></span></span>In questa tabella non compare il M<span class=\"_ _1\"></span>essico in quanto le societ\u00e0 sono partecipate da AZ France.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _d4\"> </span><span class=\"ls25 ws4d\">WACC</span> <span class=\"_ _79\"> </span>\"g<span class=\"_ _1\"></span>\" rate<span class=\"_ _1ec\"> </span>Equity<span class=\"_ _1ec\"> </span>Value<span class=\"_ _1ec\"> </span>Costo<span class=\"_ _1ec\"> </span>partecipazione<span class=\"_ _1ec\"> </span>Head-roo - Italia <span class=\"_ _f9\"> </span><span class=\"fc0 lse ws14\">7,97%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">0,85%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">65.444 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">55.<span class=\"_ _5f\"></span>549 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>9.895 <span class=\"fc1 ls0 ws0\"> </span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">7,47%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">48.611 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">21.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>27.145 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">7,86%<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span></span>57.690 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">46.<span class=\"_ _5f\"></span>407 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span></span>11.283<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span><span class=\"fc0 lse ws14\">9,78%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">1,00%</span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">8.009 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">2.505 </span> <span class=\"_ _b4\"> </span><span class=\"fc0 lse ws14\">5.504 </span> </span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">13,<span class=\"_ _3\"></span>90%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span></span>111.16<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>31.849 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 lse ws14\">79.315 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>A seguire la relativa <span class=\"ls19 ws2b\">sensitivity</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">(per Co<span class=\"_ _3\"></span>siarm<span class=\"_ _5f\"></span>a N.s. s<span class=\"_ _3\"></span>ta ad<span class=\"_ _5f\"></span> indicare<span class=\"_ _5f\"></span> un valore<span class=\"_ _3\"></span> irrea<span class=\"_ _3\"></span>listi<span class=\"_ _5f\"></span>co superio<span class=\"_ _5f\"></span>r<span class=\"_ _1ec\"> </span></span></span>100%)<span class=\"ls0 ws0\">:<span class=\"_ _5f\"></span> </span>CGU <span class=\"_ _f1\"> </span><span class=\"ls25 ws4d\">Adjuste<span class=\"_ _5f\"></span>d EBITD<span class=\"_ _3\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _c3\"> </span></span>WACC<span class=\"ls0 ws0\"> <span class=\"_ _f2\"> </span>\"g\" rate</span></span> - Italia <span class=\"_ _f3\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">7,72%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">8,76%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,07%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Francia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _eb\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">45,10%</span></span> <span class=\"_ _f6\"> </span><span class=\"fc0 lse ws14\">18,57%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">16,<span class=\"_ _3\"></span>00%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span> - <span class=\"ws16\">Penisola Iberica</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">8,11%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">9,00%</span> <span class=\"_ _f5\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">0,32%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span> - <span class=\"lse ws14\">Grecia<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f7\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">54,50%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f8\"> </span><span class=\"fc0 lse ws14\">33,25%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _f2\"> </span><span class=\"fc0\">-<span class=\"lse ws14\">34,<span class=\"_ _3\"></span>50%<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span> - <span class=\"ls10 ws16\">Cosiarma </span> -<span class=\"lse ws14\">86,80%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>N.<span class=\"ls0 ws0\">s<span class=\"ls11 ws23\">. </span><span class=\"fc1\"> </span></span>-<span class=\"fc1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls9 wsb gs1c5\">Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls7 ws7\">f<span class=\"_ _1\"></span>inanziarie non corrent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs1c6\">La voce co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e <span class=\"ls0 ws58\">le partecipazioni in societ\u00e0 in societ\u00e0 collegate non <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutate con il<span class=\"_ _3\"></span> metodo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs1c7\">del patrimonio netto e quelle in altre im<span class=\"_ _5f\"></span>pr<span class=\"_ _1\"></span>ese, secondo quanto riportato nel capi<span class=\"_ _5f\"></span>tolo \u201cPrincipi di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs1c8\">consolidamento ed are<span class=\"_ _1\"></span>a di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento\u201d. La voce comprende anche c<span class=\"lsf wsc7\">redi<span class=\"_ _1\"></span>ti a medio te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>, </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs1c9\">contributi da ricevere, depositi cauzionali e similari, tutti valutati al lo<span class=\"_ _3\"></span>ro valore nominale che </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wse7 gs1ca\">normal<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> coin<span class=\"_ _1\"></span><span class=\"ls0 ws87\">cide con il valore di realizzo.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">Per<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span></span></span>iori approfondimenti sulla loro iscrizione e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsbd gs1cb\">valutazione si rimanda a quanto riportato nel paragr<span class=\"_ _1\"></span>afo sotto riportato \u201cAttivit\u00e0 finanziarie (Non </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs1cc\">correnti<span class=\"_ _5f\"></span>/Correnti<span class=\"_ _5f\"></span>)\u201d.<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span></div>Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs200\">netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws1a9 gs201\">perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs202\">commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs203\">Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs204\">credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc4 gs205\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws113 gs206\">del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs207\">riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs208\">perdite da eliminazione contabile.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs209\">Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs20a\">quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs20b\">raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs20c\">varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs20d\">Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs20e\">economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs20f\">delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws114 gs210\">componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs211\">eliminazione contabile dello strumento. <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws4c gs212\">Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs213\">variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs214\">variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsda gs215\">iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 ls10 ws16 gs216\">value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3a gs217\">Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs218\">economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs219\">Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs21a\">quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsd8 gs21b\">criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws53 gs21c\">detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs21d\">variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws1aa gs21e\">vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs21f\">complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs220\">Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws62 gs221\">dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs222\">e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs223\">il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws23\"><span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls1d ws11d gs265\">Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs266\">L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs267\">variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs268\">con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span><span class=\"ff2 ls0 ws0\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs26a\">rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs26b\">finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gs26c\">eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs26d\">passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4a gs26e\">dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs26f\">economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs270\">Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1d gs271\">nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">  </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs272\">Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsaa gs273\">non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs274\">debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs275\">banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wscb gs276\">debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs277\">acquisizioni.  </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs278\">I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs279\">loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa1 gs27a\">ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs27b\">rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs27c\">finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs27d\">incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs27e\">riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4f gs27f\">valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs280\">par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs281\">Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs282\">passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsfb gs283\">estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs284\">finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls3 ws9 gs286\">Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs287\">Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsce gs288\">Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs289\">nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gs28a\">positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs28b\">primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs28c\">finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs28d\">strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsaf gs28e\">prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs28f\">coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs290\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs291\">coperti ammissibili; <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs292\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs293\">della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs294\">strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs295\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws11f gs296\">economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs297\">prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsd0 gs298\">coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3a gs299\">il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs29a\">Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs29b\">Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 ls11 ws54 gs29c\">value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs29d\">effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span><span class=\"ls11 ws0\"><span class=\"ff2 ls0\"><span class=\"_ _c\"> </span></span></span><span class=\"ls11 ws0\"><span class=\"ff2 ls0\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs29f\">segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs2a0\">dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsc7 gs2a1\">dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 lsf ws1f gs2a2\">inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs2a3\">prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2a4\">Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs2a5\">di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-728": {
   "value": "Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls7 ws7\">f<span class=\"_ _1\"></span>inanziarie non corrent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span></span>La voce co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e <span class=\"ls0 ws58\">le partecipazioni in societ\u00e0 in societ\u00e0 collegate non <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutate con il<span class=\"_ _3\"></span> metodo </span>del patrimonio netto e quelle in altre im<span class=\"_ _5f\"></span>pr<span class=\"_ _1\"></span>ese, secondo quanto riportato nel capi<span class=\"_ _5f\"></span>tolo \u201cPrincipi di consolidamento ed are<span class=\"_ _1\"></span>a di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamento\u201d. La voce comprende anche c<span class=\"lsf wsc7\">redi<span class=\"_ _1\"></span>ti a medio te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span>, </span>contributi da ricevere, depositi cauzionali e similari, tutti valutati al lo<span class=\"_ _3\"></span>ro valore nominale che normal<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> coin<span class=\"_ _1\"></span><span class=\"ls0 ws87\">cide con il valore di realizzo.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">Per<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span></span></span>iori approfondimenti sulla loro iscrizione e </span>valutazione si rimanda a quanto riportato nel paragr<span class=\"_ _1\"></span>afo sotto riportato \u201cAttivit\u00e0 finanziarie (Non correnti<span class=\"_ _5f\"></span>/Correnti<span class=\"_ _5f\"></span>)\u201d.<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "Rimanenze<span class=\"ls0 ws0\"> </span>Le rimanenze<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">di prodotti ortofrutticoli,</span> <span class=\"_ _37\"></span><span class=\"ls19 ws93\">di materie prime, sussidiarie e di consumo sono valut<span class=\"_ _1\"></span>ate al </span></span>minor valor<span class=\"_ _1\"></span>e tra <span class=\"_ _1\"></span>il costo di ac<span class=\"_ _1\"></span>quisto<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">o di fabbricazione</span></span><span class=\"ws55\">, determinato secondo la configur<span class=\"_ _1\"></span>azione </span>FIFO, ed i<span class=\"_ _1\"></span>l<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">valore di realizzo desumibile dal mercato alla data di chiusur<span class=\"_ _1\"></span>a del bilancio<span class=\"ls11 ws23\">. <span class=\"_ _43\"> </span><span class=\"ls19 ws6e\">Il costo </span></span></span></span>include gli oneri accessori <span class=\"_ _5f\"></span>al ne<span class=\"_ _1\"></span>tto degli scon<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i commerciali e, per<span class=\"_ _3\"></span> i prodotti finiti<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls19 wsc5\">o in corso di </span></span>lavorazione il costo di fabbricazione, in<span class=\"_ _3\"></span>clude le materie prime, la m<span class=\"_ _3\"></span>anodopera diretta e gli altri costi direttamente imputabili alla produzione oltre al ribaltament<span class=\"_ _1\"></span>o dei costi indiretti di produzione ragionevolmente riconducibili allo svolgimento delle attiv<span class=\"_ _1\"></span>it\u00e0 produttive in condizioni di utilizzo normale de<span class=\"_ _1\"></span>lla capacit<span class=\"_ _1\"></span>\u00e0 produtt<span class=\"_ _1\"></span>iva. <span class=\"ls0 ws74\">Il valore di iscrizione \u00e8 eventualmente rettificat<span class=\"_ _1\"></span>o di uno<span class=\"_ _3\"></span> </span>specifi<span class=\"_ _3\"></span>co a<span class=\"_ _3\"></span>ccanto<span class=\"_ _3\"></span><span class=\"ls19 wsb5\">namento per tener conto dei fenomeni di svalutazione per obsolescenza e l<span class=\"_ _3\"></span>ento </span>rigiro che possono eventualmente interessare i materiali di imballo<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Attivit\u00e0 Biol<span class=\"_ _5f\"></span>ogiche (\u201c<span class=\"ls8 wsa\">Biological asset</span><span class=\"ls7\">\u201d)<span class=\"ls0 ws0\"> </span></span>La vo<span class=\"_ _5f\"></span>ce <span class=\"ls0 ws75\">Attivit\u00e0 <span class=\"_ _1\"></span>Biologiche (\u201c<span class=\"ls19 ws55\">Biological Asset<span class=\"ls21 ws22\">\u201d)</span></span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lsf ws5d\">incl<span class=\"_ _1\"></span>ude fru<span class=\"_ _1\"></span>tta ne<span class=\"_ _1\"></span></span><span class=\"ws47\">l suo stadio d<span class=\"_ _5f\"></span>i matu<span class=\"_ _1\"></span>razione sulla<span class=\"_ _3\"></span> </span></span></span>pianta (<span class=\"_ _1\"></span><span class=\"lsf wsa5\">nel caso del Gru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"lse ws60\">avocado<span class=\"_ _5f\"></span>) che <span class=\"ls0 ws52\">viene prodotta nelle<span class=\"ws0\"> <span class=\"_ _37\"></span></span></span><span class=\"ws71\">are<span class=\"_ _3\"></span>e agri<span class=\"_ _5f\"></span>cole<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>di Orsero<span class=\"_ _5f\"></span><span class=\"ls11 ws51\">. Per le </span></span></span></span></span>attivit\u00e0 biologiche risulta a<span class=\"_ _3\"></span>pplicabile lo IAS 41<span class=\"ls23 wse0\">, secondo<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span>le rimanenze di<span class=\"_ _5f\"></span> frutta sulla pianta devono essere<span class=\"_ _1\"></span> <span class=\"ls0 ws16\">misurate sulla<span class=\"ws0\"> <span class=\"ls11\">base d<span class=\"_ _5f\"></span>el <span class=\"ff8 lse ws23\">fair value</span><span class=\"ls0\"> <span class=\"lsf ws15\">al netto dei<span class=\"_ _1\"></span> cost<span class=\"_ _1\"></span>i stimat<span class=\"_ _1\"></span>i di ve<span class=\"_ _1\"></span>ndita, a<span class=\"_ _1\"></span> meno ch<span class=\"_ _1\"></span>e il </span></span></span></span></span>fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws55\">non<span class=\"_ _1\"></span> possa essere determinat<span class=\"_ _1\"></span>o in modo attendibile. Lo IAS 41<span class=\"_ _1\"></span> assume che il </span></span>fair valu<span class=\"_ _5f\"></span>e<span class=\"ff1 ls0 ws0\"> </span>possa essere <span class=\"lsf wsd0\">misu<span class=\"_ _1\"></span>rato att<span class=\"_ _1\"></span>endibilmen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">per la maggior parte delle at<span class=\"_ _3\"></span>tivit\u00e0 biologiche<span class=\"ls11 ws23\">, <span class=\"ls2c ws1a4\">pur<span class=\"_ _1\"></span> t</span></span><span class=\"ws0\">u<span class=\"ls10 ws16\">ttavia, </span></span></span></span></span>qualora al momento della<span class=\"ws0\"> </span>rilevazione iniziale non sia dispo<span class=\"_ _3\"></span>nibile un prezzo quotato in un mercato<span class=\"_ _3\"></span> attivo<span class=\"_ _3\"></span> <span class=\"_ _37\"></span><span class=\"ls17 ws3\">oppure <span class=\"_ _37\"></span><span class=\"ls0 ws52\">le misurazioni <span class=\"ls11 ws51\">alternative del<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ff8 lse ws71\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">venisse<span class=\"_ _1\"></span>r</span><span class=\"ws52\">o giudicate inattendibili, in tal caso </span></span></span></span></span></span></span>l'attivit\u00e0 \u00e8 valutata al costo al netto di ammo<span class=\"_ _3\"></span>rtamenti accumulati e perdite di valore.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-755": {
   "value": "Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-771": {
   "value": "Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span>Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span>variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span>con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span>rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span>finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span>passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span>Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span>non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span>debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span>banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span>debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su acquisizioni.  I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span>loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span>rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span>Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-779": {
   "value": "Attivit\u00e0 finanziarie<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">(Non corr<span class=\"_ _3\"></span>enti e <span class=\"_ _3\"></span>correnti)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Le<span class=\"ls0 ws0\"> <span class=\"ls10 ws16\">attivit\u00e0 <span class=\"lse ws23\">finanzia<span class=\"_ _3\"></span>rie d<span class=\"_ _5f\"></span>evono essere<span class=\"_ _5f\"></span> rileva<span class=\"ls16 ws73\">te<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">inizialmente alla data di negozi<span class=\"ls19 ws22\">azione, cio\u00e8 quando il </span></span></span></span></span></span></span>Gruppo diventa una parte <span class=\"_ _5f\"></span>delle c<span class=\"_ _1\"></span>lausole contrattuali d<span class=\"_ _5f\"></span>ello stru<span class=\"_ _1\"></span>mento finanziario<span class=\"ws0\"> <span class=\"ls19 ws2c\">e devono essere </span></span>classificat<span class=\"_ _1\"></span>e in base al business model del Gruppo c<span class=\"_ _1\"></span>he le possiede e consi<span class=\"_ _1\"></span>derando i flussi fin<span class=\"_ _1\"></span>anziari di queste at<span class=\"_ _3\"></span>tivit\u00e0. L\u2019IFRS<span class=\"_ _5f\"></span> 9<span class=\"_ _1\"></span> preved<span class=\"ls0 ws6c\">e le s<span class=\"_ _3\"></span>eguenti tipologie di strumenti finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in base alla loro </span>valut<span class=\"_ _1\"></span>azione<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws20\">attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate<span class=\"_ _1\"></span> al costo ammorti<span class=\"_ _1\"></span>zzato;</span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"lse ws23\">attivi<span class=\"_ _3\"></span>t\u00e0 fin<span class=\"_ _3\"></span>anzia<span class=\"_ _5f\"></span>rie al valo<span class=\"_ _5f\"></span>re equo con <span class=\"_ _5f\"></span>variazioni i<span class=\"_ _3\"></span>mpu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomico<span class=\"_ _5f\"></span>;<span class=\"ls0 ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls10 ws1a5\">attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie al v<span class=\"_ _1\"></span>alore equo c<span class=\"_ _1\"></span>on <span class=\"lse ws1a6\">variazio<span class=\"_ _5f\"></span>ni imputa<span class=\"_ _3\"></span>te a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _5f\"></span>nomico </span></span>complessivo.<span class=\"ls0 ws0\"> </span>Inizialmente tutte le attivit\u00e0 finanziarie sono rilevate al valore equo<span class=\"ws0\"> <span class=\"_ _9\"></span>(<span class=\"ff8 lse ws1a7\">fair value<span class=\"_ _5f\"></span><span class=\"ff1 ls0 ws0\">)<span class=\"ls10 ws1a8\">,<span class=\"_ _1\"></span> aument<span class=\"_ _1\"></span>ato, ne<span class=\"_ _1\"></span>l caso </span></span></span></span>di attivit\u00e0 diverse da quelle al valore equo <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>on variazioni a conto e<span class=\"_ _3\"></span>conomico, degli oneri <span class=\"ls19 ws2b\">accessori. </span>Si segnala che per <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore equo si i<span class=\"_ _3\"></span>ntende il valore della<span class=\"_ _5f\"></span> qu<span class=\"_ _1\"></span>otazione dello st<span class=\"_ _3\"></span>rumento in un mer<span class=\"_ _3\"></span>cato attivo; in mancanza <span class=\"_ _1\"></span>di quest\u2019ultimo vien<span class=\"_ _1\"></span>e determinato utilizzando una te<span class=\"_ _1\"></span>cnica di valutazione che prevede di stab<span class=\"_ _3\"></span>ilire quale p<span class=\"_ _5f\"></span>rezzo avrebbe avuto l<span class=\"ls0 ws7b\">\u2019<span class=\"_ _3\"></span>operazione alla data di valutazione in un libero </span>scambio motivato da norm<span class=\"_ _1\"></span>ali considerazioni c<span class=\"_ _1\"></span>ommerciali.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">Il Gru<span class=\"_ _1\"></span>ppo determinata la classificazione </span></span>delle proprie a<span class=\"_ _5f\"></span>ttivit\u00e0 finanziarie d<span class=\"_ _5f\"></span>opo la rilevazione inizi<span class=\"_ _5f\"></span>ale e, ove adeguato e <span class=\"_ _3\"></span>consenti<span class=\"_ _3\"></span>to, rivede<span class=\"_ _3\"></span> tale classificazione alla chiusura di ciascun esercizio<span class=\"ws0\"> <span class=\"_ _40\"></span></span>nel caso in cui veng<span class=\"_ _1\"></span>a modificato il proprio modello di business<span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lse ws2a\">La recu<span class=\"_ _5f\"></span>perabilit\u00e0 d<span class=\"_ _5f\"></span>el loro va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> \u00e8 veri<span class=\"_ _5f\"></span>ficata seco<span class=\"_ _5f\"></span>ndo i cri<span class=\"_ _5f\"></span>teri previs<span class=\"_ _5f\"></span>ti dall\u2019<span class=\"_ _5f\"></span>IFRS </span></span>9 e descritti su<span class=\"_ _3\"></span>ccessivam<span class=\"_ _3\"></span>ente.<span class=\"ls0 ws0\">  <span class=\"ls19 ws5b\">Al momento della sottosc<span class=\"_ _1\"></span>rizione, si considera se un c<span class=\"_ _1\"></span>ontratto </span></span>contiene derivati impliciti. I <span class=\"_ _3\"></span>derivati incorporati in contratti dove l\u2019el<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>mento primario \u00e8 <span class=\"_ _3\"></span>un\u2019attivit\u00e0 finanziaria che rientra nell\u2019ambito di applicazione dell\u2019IFRS 9 non devono mai essere separat<span class=\"_ _1\"></span>i.<span class=\"ws0\"> <span class=\"_ _1\"></span>L<span class=\"ls23 ws27\">e </span></span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>ie valutate al cost<span class=\"_ _1\"></span>o ammortizzato sono qu<span class=\"_ _1\"></span>elle attivit\u00e0 po<span class=\"_ _1\"></span>ssedute ne<span class=\"_ _1\"></span>l quadro di un modello di business <span class=\"ls23 ws1a2\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span><span class=\"ls0 ws58\">r obiettivo <span class=\"lse wsc6\">la ra<span class=\"_ _5f\"></span>ccolt<span class=\"_ _3\"></span>a <span class=\"ls11 ws57\">nel tempo <span class=\"ls0 ws44\">di flussi finanziari <span class=\"ls17 ws3\">rappres<span class=\"_ _1\"></span>entati </span></span></span></span></span></span>unicamente <span class=\"ls10 ws20\">da pagamenti del capitale<span class=\"_ _1\"></span> e de<span class=\"ls0 ws16\">i relativi interessi mat<span class=\"_ _3\"></span>urati. La valutazione dell\u2019attivit\u00e0 </span></span>finanziaria al costo ammortizzato comporta l\u2019applicazione del metodo dell\u2019interesse ef<span class=\"_ _3\"></span><span class=\"lse ws23\">fettivo<span class=\"_ _5f\"></span> al<span class=\"_ _1ec\"> </span></span>netto di ogni accantonamento per perdita di valore, tenendo in considerazione le prevedibili perdite future. Tale<span class=\"_ _1\"></span> calcolo comprende ogni sconto o premio di acquisto ed include le commissioni<span class=\"ls0 ws0\">, <span class=\"_ _5f\"></span><span class=\"ls19 ws155\">che <span class=\"_ _1\"></span>sono una parte<span class=\"_ _1\"></span> integrante <span class=\"_ _1\"></span>del tasso di int<span class=\"_ _1\"></span>eresse<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse wsa7\">effettivo<span class=\"_ _3\"></span> e de<span class=\"_ _3\"></span>i cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i d<span class=\"_ _5f\"></span>i transazion<span class=\"_ _3\"></span>e. </span></span></span></span>Gli interessi, pertanto, sono <span class=\"_ _5f\"></span>calcolat<span class=\"_ _1\"></span>i in relazion<span class=\"_ _3\"></span>e al valore del<span class=\"_ _5f\"></span> denar<span class=\"_ _1\"></span>o nel <span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>mpo ed a<span class=\"_ _3\"></span>l rischio di credito associato allo strumento durante quel particolare periodo di tempo. <span class=\"ls23 wsfd\">I cre<span class=\"_ _1\"></span>dit<span class=\"_ _1\"></span>i e le alt<span class=\"_ _1\"></span>re </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls19 ws9b\">e valutati al costo ammortizzato sono presentati nello st<span class=\"_ _1\"></span>ato patrimoniale al netto </span>del relativo fondo svalutazione.<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">Gli interessi attivi, gli utili e le pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>dite su cambi e <span class=\"_ _5f\"></span>le<span class=\"_ _1\"></span> perdite per </span></span>riduzione di valore sono rilevati nel conto economico <span class=\"_ _5f\"></span>dell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"ws87\">cos\u00ec come gli eventuali ut<span class=\"_ _1\"></span>ili o </span>perdite da eliminazione contabile.<span class=\"ws0\"> </span>Le attivit\u00e0 finanziarie al valore equo con variazioni imputate a conto economico complessivo sono quelle attivit\u00e0 finanziarie possedute nel q<span class=\"_ _3\"></span>uadro di un mo<span class=\"_ _3\"></span>dello di business <span class=\"ls23 ws131\">aven<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>r ob<span class=\"_ _1\"></span>iet<span class=\"ls1b ws24\">t<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o la<span class=\"_ _1\"></span> </span></span>raccol<span class=\"_ _5f\"></span>ta nel tem<span class=\"_ _5f\"></span>po di fl<span class=\"_ _3\"></span>ussi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _3\"></span>ri ch<span class=\"_ _5f\"></span>e derivano<span class=\"_ _5f\"></span> <span class=\"ls10 ws16\">sia <span class=\"_ _37\"></span><span class=\"ls0 ws87\">dai pagamenti di<span class=\"_ _3\"></span> capitale ed interessi a<span class=\"_ _3\"></span>lle </span></span>varie scadenz<span class=\"_ _5f\"></span>e <span class=\"ls10 ws16\">si<span class=\"_ _1\"></span>a <span class=\"ls0\">dalla vendita delle attivit\u00e0 in questione.<span class=\"ws0\">  </span></span></span>Tali attivit\u00e0 comportano la rile<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>azione a patrimonio <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>etto, tra le alt<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e componenti del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onto economico complessiv<span class=\"_ _1\"></span>o, <span class=\"lsf ws1f\">del<span class=\"_ _1\"></span><span class=\"ls0 ws7d\">le variazioni del <span class=\"ff8 lse ws9c\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">dello st<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>o. L\u2019ammon<span class=\"_ _1\"></span>tare<span class=\"_ _1\"></span> cumulato </span></span></span></span></span>delle variazioni di <span class=\"ls23 ws66\">valor<span class=\"_ _1\"></span>e equo<span class=\"_ _1\"></span></span>, imputato nella riserva di <span class=\"_ _3\"></span>patrimonio<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws66\">n<span class=\"_ _1\"></span>etto<span class=\"_ _1\"></span> che ac<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>glie<span class=\"_ _1\"></span> le al<span class=\"_ _1\"></span>tre </span></span>componenti dell\u2019utile complessivo, \u00e8 oggetto di reversal a conto economico all\u2019atto di eliminazione contabile dello strumento. <span class=\"ws0\"> </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 finanz<span class=\"_ _1\"></span>iarie che non sono v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> costo ammortizzat<span class=\"_ _1\"></span>o e<span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">al valo<span class=\"_ _3\"></span>re equo con </span></span></span>variazi<span class=\"_ _1\"></span>o<span class=\"ls19 wsa3\">ni imputate a conto economico complessiv<span class=\"_ _1\"></span>o sono valutate al valore equo, ma con </span>variazioni imputate nell\u2019utile/perdita<span class=\"ws0\"> <span class=\"_ _43\"> </span>dell\u2019esercizio. <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">Si<span class=\"_ _1\"></span> segnala che al</span> <span class=\"_ _43\"> </span></span>momento della rilevazione iniziale l'entit\u00e0 pu\u00f2 designare irrevocabilmente l'attivit\u00e0 finanziaria come v<span class=\"ls10 ws1a5\">alutata al</span><span class=\"ws0\"> <span class=\"ff8 ls1b ws2e\">f<span class=\"_ _1\"></span>air<span class=\"_ _1\"></span> </span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">(valore equo) rilevato nell'utile</span>/<span class=\"ls11 ws8d\">perdita d<span class=\"_ _5f\"></span>'esercizio.<span class=\"ls0 ws0\"> <span class=\"ws58\">Sono compresi tutti gli strumenti derivati. </span></span></span></span>Gli utili e le <span class=\"_ _3\"></span>perdite nette, compresi i dividendi<span class=\"_ _5f\"></span> o gli interessi ricevuti, sono rile<span class=\"_ _3\"></span>vati nel conto economico <span class=\"ls0 ws0\">dell\u2019esercizio. </span>Si segnala che gli strumenti di natura azionaria devo<span class=\"_ _3\"></span>no essere sempre valutati al <span class=\"ff8 lse ws77\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls23 wsfd\">, in </span></span>quanto non essendo car<span class=\"_ _1\"></span>atterizzati da flussi di cassa sicuri e costanti, non sono c<span class=\"_ _1\"></span>ompatibili con il criterio del c<span class=\"_ _1\"></span>osto ammortizzato. Lo strumen<span class=\"lse wse9\">to finanz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>rio che rap<span class=\"_ _5f\"></span>presenta <span class=\"_ _5f\"></span>capitale e ch<span class=\"_ _5f\"></span>e \u00e8 </span>detenuto per <span class=\"_ _3\"></span>ragioni s<span class=\"_ _3\"></span>trategiche <span class=\"_ _3\"></span>e non di negoz<span class=\"_ _3\"></span>iazion<span class=\"_ _3\"></span>e \u00e8 pertanto val<span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ato al <span class=\"ff8 lse ws56\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls1b ws7d\">, le<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>i </span></span>variazioni sono imputate nel conto economico complessivo. I dividendi relativi a tali strumenti vengono im<span class=\"_ _5f\"></span>putat<span class=\"ls19 ws5b\">i a conto economic<span class=\"_ _1\"></span>o, mentre le variazioni imputat<span class=\"_ _1\"></span>e nel conto economico </span>complessivo <span class=\"_ _1\"></span>non potranno esse<span class=\"_ _1\"></span>re riclassif<span class=\"_ _1\"></span>icate a conto ec<span class=\"_ _1\"></span>onomico. <span class=\"ls0 ws0\"> </span>Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-784": {
   "value": "L<span class=\"ls23 ws27\">e </span>attiv<span class=\"_ _1\"></span>it\u00e0 finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws24\">e vengono eliminate dal bilancio qua<span class=\"_ _5f\"></span>ndo <span class=\"ls19 ws97\">ve<span class=\"_ _1\"></span>ngono meno </span>i diritti contrattuali sui </span>flussi fi<span class=\"_ _5f\"></span>nanziari d<span class=\"_ _5f\"></span>erivanti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> dalle <span class=\"ls19 ws2b\">stesse</span>.<span class=\"_ _1ec\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-785": {
   "value": "Si segnala che le attivit\u00e0 e le passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie possono essere compensate e l\u2019importo derivant<span class=\"_ _1\"></span>e dalla compensaz<span class=\"_ _1\"></span>i<span class=\"ls19 ws93\">one viene<span class=\"_ _1\"></span> presentato nel<span class=\"_ _1\"></span> prospetto della situazione<span class=\"_ _1\"></span> patrimoniale<span class=\"ls0 ws0\">-</span></span>finanz<span class=\"_ _1\"></span>iaria se, e solo se, il Gruppo ha correntemente il diritto legale di compensare tali importi e intende regolare il saldo su basi nette o realizzare l\u2019attivit\u00e0 e regolare la<span class=\"_ _3\"></span> passivit\u00e0 co<span class=\"ls11 ws23\">ntempo<span class=\"_ _3\"></span>raneamente.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls3 ws9 gs225\">Credit<span class=\"_ _1\"></span>i commercia<span class=\"_ _1\"></span>li<span class=\"ls28 ws6\">, att<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls4\">ed al<span class=\"_ _5f\"></span>tri crediti<span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws80 gs226\">I credi<span class=\"_ _5f\"></span>ti commer<span class=\"_ _3\"></span>ciali<span class=\"ls0 ws75\">, le at<span class=\"_ _3\"></span>tivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _37\"></span></span>e gli altri crediti sono inizialmente riconosciuti al <span class=\"ff8 lse ws80\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls23 ws27\">, </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs227\">corrispondente<span class=\"_ _1\"></span> al prezzo dell<span class=\"ls10 wsc1\">a relati<span class=\"_ _1\"></span>va </span><span class=\"ws2b\">operazione<span class=\"ls0 ws0\">, <span class=\"_ _d\"> </span></span></span>in quanto non<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">\u00e8 prese<span class=\"_ _5f\"></span>nte una si<span class=\"_ _3\"></span>gnifica<span class=\"_ _5f\"></span>tiva </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws7f gs228\">componente di fina<span class=\"_ _5f\"></span>nziamento<span class=\"ls0 ws0\">; <span class=\"_ _40\"></span><span class=\"ls19 ws2b\">successivamente</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">essi sono</span> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">valutati in base al metodo del costo </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs229\">ammortizzato, al netto del fondo svalut<span class=\"_ _1\"></span>azione. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs22a\">L\u2019IFRS 9 definisce un nuovo modello di impairment/svalutazione di tali attivit\u00e0, con l\u2019obiettiv<span class=\"_ _1\"></span>o di </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs22b\">fornire informazioni utili agli utilizzatori del bilancio in mer<span class=\"_ _1\"></span>ito alle relative perdite attese. Secondo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs22c\">tale modello, il Gruppo valuta i credit<span class=\"_ _1\"></span>i adottando una logica di perdita attesa (<span class=\"ff8 lsf ws1f\">Expecte<span class=\"_ _1\"></span>d <span class=\"ls19 ws2b\">Loss</span></span><span class=\"ls1c ws2e\">), in </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws10c gs22d\">sostituzione del frame<span class=\"ls0 wsac\">w<span class=\"_ _1\"></span>ork IAS 39 basato tipicamente<span class=\"_ _3\"></span> sulla valutazione delle perdite osservate </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs22e\">(<span class=\"ff8 ls19 ws55\">Incurred Loss</span><span class=\"ws47\">). Per i cre<span class=\"_ _1\"></span>diti <span class=\"_ _3\"></span>commerciali il Gruppo adotta un approccio alla valutazione di tipo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs22f\">semplificato (cd. <span class=\"ff8 ws0\">Simplified <span class=\"ls17 ws3\">Appr<span class=\"_ _1\"></span>oach</span></span><span class=\"ws7b\">) che non richiede la <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ilevazione delle modifich<span class=\"ls23 ws57\">e peri<span class=\"_ _1\"></span>odic<span class=\"_ _1\"></span>he </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs230\">del rischio di credito, q<span class=\"_ _3\"></span>uanto piuttosto la contabilizzazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a <span class=\"ff8 lsf wse7\">Expected Cr<span class=\"_ _1\"></span>edit Loss</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">c<span class=\"_ _1\"></span>alcolata </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs231\">sull\u2019intera vita del credito (cd<span class=\"ff8 ls11 ws8d\">. Lifetime Expected Cred<span class=\"_ _5f\"></span>it Loss<span class=\"ff1 ls10 wsc4\">). In part<span class=\"_ _1\"></span>icolare,<span class=\"_ _1\"></span> la policy at<span class=\"_ _1\"></span>tuata dal </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs232\">Gruppo <span class=\"_ _d\"> </span><span class=\"ls0 ws40\">pre<span class=\"_ _1\"></span>vede la stratifi<span class=\"_ _3\"></span>cazione dei crediti commerciali in categorie s<span class=\"_ _3\"></span>ulla base dei giorni di </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa4 gs233\">scaduto, definendo lo stanziamento basandosi sull\u2019esperienza storica delle perdite sui crediti, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs234\">rettifi<span class=\"_ _5f\"></span>cata per t<span class=\"_ _3\"></span>ener c<span class=\"ls0 ws16\">on<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di fattori previsionali specifici <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iferiti ai creditori ed all\u2019ambiente<span class=\"ff2 ws0\"> <span class=\"_ _c\"> </span></span></span><span class=\"ls0 ws16\"><span class=\"ff2 ws0\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs236\">economico.<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws87\">Il rischio di cred<span class=\"_ _3\"></span>ito deve essere rivalutato alla d<span class=\"_ _3\"></span>ata di riferimento del bilancio anche<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws10b gs237\">per quelle attivit\u00e0 finanziarie i cui flussi finanziari sono stati rinegoziati<span class=\"ws0\"> <span class=\"_ _69\"> </span></span>o modificati. <span class=\"ls1b ws8c\">I cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>i </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws1ab gs238\">commerc<span class=\"_ _1\"></span>iali vengo<span class=\"_ _1\"></span>no interament<span class=\"_ _1\"></span>e svalut<span class=\"_ _1\"></span>ati in asse<span class=\"_ _1\"></span>nza di una rag<span class=\"_ _1\"></span>ionevole<span class=\"_ _1\"></span> aspettat<span class=\"_ _1\"></span>iva di recu<span class=\"_ _1\"></span>pero, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs239\">ovvero in presenza di controparti commerciali inattive. Il valore<span class=\"_ _1\"></span> contabile dell\u2019attivit\u00e0 viene ridotto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4a gs23a\">mediante l\u2019utilizzo del fondo svalutazione e l\u2019importo della perdita viene rilevato a conto </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs23b\">economico. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gs23c\">Ad ogni<span class=\"_ _5f\"></span> data di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _5f\"></span>to del bi<span class=\"_ _3\"></span>lancio<span class=\"_ _5f\"></span> il Grup<span class=\"_ _3\"></span>po, p<span class=\"_ _5f\"></span>ertanto,<span class=\"_ _3\"></span> deve<span class=\"_ _5f\"></span> rilevare<span class=\"_ _5f\"></span> nel con<span class=\"_ _5f\"></span>to econom<span class=\"_ _5f\"></span>ico </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs23d\">come utile o perdita per<span class=\"_ _1\"></span> riduzione di valore le variazioni cumulate delle per<span class=\"_ _1\"></span>dite atte<span class=\"ls16 wscd\">se<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>lungo tu<span class=\"_ _5f\"></span>tta </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws5f gs23e\">la vita del <span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>edito<span class=\"_ _3\"></span>. Tale val<span class=\"_ _3\"></span>utazione d<span class=\"_ _3\"></span>eve esse<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>e fatta p<span class=\"_ _5f\"></span>er i crediti commer<span class=\"_ _5f\"></span>ciali. Le perdi<span class=\"_ _3\"></span>te attese </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsaa gs23f\">su crediti dello stru<span class=\"_ _1\"></span>mento finanziario devono riflettere<span class=\"_ _1\"></span> un importo obiettivo e ponderato, il valore </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs240\">temporale del<span class=\"_ _3\"></span> denaro <span class=\"_ _3\"></span>e le informa<span class=\"_ _5f\"></span>zioni <span class=\"ls19 ws22\">ragionev<span class=\"_ _1\"></span>oli e dim<span class=\"_ _3\"></span>ostrabili a disposizione.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs241\">Quando la riscossione del corrispettivo \u00e8 differita oltre i normali termini c<span class=\"_ _1\"></span>ommerciali p<span class=\"_ _3\"></span>raticati ai </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4a gs242\">clienti, si procede all\u2019attualizzazione del <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"lsf ws186\">, impiegan<span class=\"_ _1\"></span>do un idone<span class=\"_ _1\"></span>o tasso di merca<span class=\"_ _1\"></span>to</span><span class=\"ws0\">. </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs243\">All\u2019interno della vo<span class=\"ls11 ws63\">ce \u201c<span class=\"ls1b ws6c\">A<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span></span></span>rediti ed altre attivit\u00e0 correnti\u201d sono inclusi anc<span class=\"ws0\">h</span>e i ratei e risconti </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gs244\">relativi<span class=\"_ _5f\"></span> a quot<span class=\"_ _5f\"></span>e di costi<span class=\"_ _5f\"></span> e prove<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span> comuni a d<span class=\"_ _5f\"></span>ue o pi\u00f9<span class=\"_ _5f\"></span> esercizi<span class=\"_ _5f\"></span> la cui e<span class=\"_ _3\"></span>nti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 va<span class=\"_ _5f\"></span>ria in ra<span class=\"_ _5f\"></span>gione del<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs245\">tempo, in applicazione del principio di competenza eco<span class=\"_ _3\"></span>nomica.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls1d ws6 gs247\">Dis<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span><span class=\"ls8 ws123\">ilit\u00e0<span class=\"ls0 ws0\"> </span><span class=\"wsa\">liquide e mezzi equivalenti<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd6 gs248\">Tale vo<span class=\"_ _3\"></span>ce <span class=\"_ _3\"></span>compre<span class=\"_ _3\"></span>nde <span class=\"_ _3\"></span>valori<span class=\"_ _5f\"></span> in cassa<span class=\"_ _5f\"></span> e conti <span class=\"_ _5f\"></span>correnti ba<span class=\"_ _5f\"></span>ncari/pos<span class=\"_ _5f\"></span>tali rimb<span class=\"_ _5f\"></span>orsabili a<span class=\"_ _5f\"></span> vista (<span class=\"_ _5f\"></span>comprese </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs249\">le competenze attive e<span class=\"_ _5f\"></span> passive maturate alla data di bila<span class=\"_ _3\"></span>ncio) ed <span class=\"ws0\">iscritti <span class=\"_ _1\"></span></span>al loro valore nominale,<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs24a\">normalmente coincidente c<span class=\"_ _1\"></span>on il <span class=\"ff8 lse ws23\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\">.</span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls9 wsb gs24c\">Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls4 ws5\">po<span class=\"lsa wsd\">ssedute per la<span class=\"ls0 ws0\"> <span class=\"ls1d ws11d\">dism<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> gru<span class=\"_ _1\"></span>ppi<span class=\"_ _1\"></span> in d<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>iss<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> ope<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e </span></span></span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11c gs24d\">cessate<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 wsdc gs24e\">Le a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"_ _3\"></span> non<span class=\"_ _5f\"></span> correnti<span class=\"_ _5f\"></span> <span class=\"ls19 wsaa\">possedute per <span class=\"ls0 ws52\">la dismissione, i gruppi in<span class=\"_ _3\"></span> dismissione e le<span class=\"_ _3\"></span> attivit\u00e0 operative </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs24f\">cessate i<span class=\"_ _5f\"></span>l cui valore <span class=\"_ _5f\"></span>contabil<span class=\"_ _3\"></span>e sar\u00e0<span class=\"_ _3\"></span> recupera<span class=\"_ _5f\"></span>to principa<span class=\"_ _5f\"></span>lmente at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rave<span class=\"_ _3\"></span>rso la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita piutto<span class=\"_ _3\"></span>sto ch<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs250\">attraverso l\u2019u<span class=\"_ _1\"></span>tilizzo continuativo, non<span class=\"_ _1\"></span> sono oggetto di ammortamento e<span class=\"_ _1\"></span> sono valutate al minor<span class=\"ls23 ws27\">e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs251\">tra il loro valore nett<span class=\"_ _1\"></span>o contabile e<span class=\"ws0\">d il <span class=\"ff8 lse wsd9\">fair value</span> </span>al netto dei costi di vendita<span class=\"ls11 wsa0\">; l\u2019eventuale d<span class=\"_ _5f\"></span>iff<span class=\"_ _1\"></span>erenza<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs252\">emersa \u00e8 imputata a conto economico come svalutazione<span class=\"ls11 ws23\">. <span class=\"_ _37\"></span><span class=\"ls0 ws87\">Per quan<span class=\"_ _3\"></span>to riguarda le plusvalenze/ </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs253\">minusvalenze rilevate a seguito della valutazione al <span class=\"ff8 ls10 ws16\">fai<span class=\"_ _1\"></span>r<span class=\"ls0 ws0\"> </span>v<span class=\"_ _1\"></span>alue</span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>al netto dei costi di vendita o dalla </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs254\">dismissione delle attivit\u00e0 non co<span class=\"_ _3\"></span>rrenti (o gruppi in d<span class=\"_ _3\"></span>ismissione) classificate come <span class=\"_ _3\"></span>\u201c<span class=\"ls19 ws2c\">possedute per la</span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs255\">vendita\u201d ai sensi dell\u2019IFRS 5, si classificano n<span class=\"_ _3\"></span>ella voce \u201c<span class=\"lse wsa8\">Alt<span class=\"_ _3\"></span>ri ricavi<span class=\"_ _5f\"></span>/costi opera<span class=\"_ _5f\"></span>tivi\u201d opp<span class=\"_ _3\"></span>ure \u201c<span class=\"ls1b ws2e\">Alt<span class=\"_ _1\"></span>ri </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs256\">proven<span class=\"_ _5f\"></span>ti/oneri da<span class=\"_ _5f\"></span> partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _3\"></span><span class=\"ls0 ws0\">\u201d <span class=\"ls19 ws22\">a seconda che si tratti di specific<span class=\"_ _1\"></span>i assets o di partecipazioni.</span><span class=\"ff8\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs257\">Si evidenzia ch<span class=\"_ _1\"></span>e<span class=\"ws75\">, per \u201cGruppo <span class=\"_ _3\"></span>in dismissione\u201d (Disposal group) si intende u<span class=\"_ _3\"></span>n insieme di attivit\u00e0 e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs258\">passivit\u00e0 direttamente correlate destinate alla dismissione nell\u2019ambito di un\u2019unic<span class=\"_ _1\"></span>a operazione.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">Le </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs259\">attivit\u00e0 operative cessate (Discontinued Operations) sono, invece, costituite da una significativa </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws113 gs25a\">componente del Gruppo, quale ad esempio un importante ramo autonomo di att<span class=\"_ _1\"></span>ivit\u00e0 o area </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs25b\">geograf<span class=\"_ _1\"></span>ica di attiv<span class=\"_ _1\"></span>it\u00e0 o una controllat<span class=\"_ _1\"></span>a acquisita e<span class=\"_ _1\"></span>sclusivament<span class=\"_ _1\"></span>e in funzione di un<span class=\"_ _1\"></span>a rivendita. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs25c\">I dati relativi alle att<span class=\"_ _1\"></span>ivit\u00e0 non correnti <span class=\"ls19 ws2b\">possedut<span class=\"ls11 ws23\">e <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">per <span class=\"ls0 ws7e\">la d<span class=\"_ _5f\"></span>ismissione, i g<span class=\"_ _1\"></span>ruppi in dismissione e le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws90 gs25d\">operative cessa<span class=\"_ _5f\"></span>te vengono p<span class=\"_ _3\"></span>resentati i<span class=\"_ _5f\"></span>n due specifiche vo<span class=\"_ _3\"></span>ci della <span class=\"ls0 ws0\">s<span class=\"ls1b ws2e\">itua<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _3b\"> </span></span>patrimoniale-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws188 gs25e\">finanz<span class=\"_ _1\"></span>iaria: attivit\u00e0 <span class=\"ls19 ws1a0\">possedu<span class=\"_ _1\"></span>te per la vendita<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span></span>e passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lsf wse3\">dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e correlat<span class=\"_ _1\"></span>e alle att<span class=\"_ _1\"></span>ivit\u00e0 </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs25f\">possedute per la<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span> </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gs260\">Con esclusivo riferiment<span class=\"_ _1\"></span>o alle attivit\u00e0 operative cessate, i risultati economici netti da esse consegu<span class=\"_ _1\"></span>it<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsad gs261\">nelle more<span class=\"_ _3\"></span> del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls19 ws11f\">processo di dismissione, le plusvalenze/minusvalen<span class=\"_ _1\"></span>ze derivanti dalla dismissione </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gs262\">stessa e<span class=\"ls0 ws0\">d <span class=\"ls11 wsa0\">i corrispondenti<span class=\"_ _5f\"></span> dati comparati<span class=\"_ _3\"></span>vi dell\u2019eser<span class=\"_ _5f\"></span>cizio/periodo prec<span class=\"_ _5f\"></span>edente vengono pr<span class=\"_ _5f\"></span>esentati </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs263\">in una specifica voce del <span class=\"ws0\">c<span class=\"ls19 ws22\">onto economico: \u201c<span class=\"ls16 ws1d\">Utile/<span class=\"_ _5f\"></span>perd<span class=\"_ _3\"></span>ita d<span class=\"_ _3\"></span>a atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> operati<span class=\"_ _5f\"></span><span class=\"ls19 ws2d\">v<span class=\"_ _1\"></span>e cessate<span class=\"ls21 ws22\">\u201d.</span></span></span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws1d\"><span class=\"ls19 ws2d\"><span class=\"ls21 ws22\"> <span class=\"ls0 ws0\"> </span></span></span></span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-729": {
   "value": "Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls4 ws5\">po<span class=\"lsa wsd\">ssedute per la<span class=\"ls0 ws0\"> <span class=\"ls1d ws11d\">dism<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> gru<span class=\"_ _1\"></span>ppi<span class=\"_ _1\"></span> in d<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>iss<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> ope<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e </span></span></span></span>cessate<span class=\"ls0 ws0\"> </span>Le a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"_ _3\"></span> non<span class=\"_ _5f\"></span> correnti<span class=\"_ _5f\"></span> <span class=\"ls19 wsaa\">possedute per <span class=\"ls0 ws52\">la dismissione, i gruppi in<span class=\"_ _3\"></span> dismissione e le<span class=\"_ _3\"></span> attivit\u00e0 operative </span></span>cessate i<span class=\"_ _5f\"></span>l cui valore <span class=\"_ _5f\"></span>contabil<span class=\"_ _3\"></span>e sar\u00e0<span class=\"_ _3\"></span> recupera<span class=\"_ _5f\"></span>to principa<span class=\"_ _5f\"></span>lmente at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rave<span class=\"_ _3\"></span>rso la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita piutto<span class=\"_ _3\"></span>sto ch<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> attraverso l\u2019u<span class=\"_ _1\"></span>tilizzo continuativo, non<span class=\"_ _1\"></span> sono oggetto di ammortamento e<span class=\"_ _1\"></span> sono valutate al minor<span class=\"ls23 ws27\">e </span>tra il loro valore nett<span class=\"_ _1\"></span>o contabile e<span class=\"ws0\">d il <span class=\"ff8 lse wsd9\">fair value</span> </span>al netto dei costi di vendita<span class=\"ls11 wsa0\">; l\u2019eventuale d<span class=\"_ _5f\"></span>iff<span class=\"_ _1\"></span>erenza<span class=\"_ _5f\"></span> </span>emersa \u00e8 imputata a conto economico come svalutazione<span class=\"ls11 ws23\">. <span class=\"_ _37\"></span><span class=\"ls0 ws87\">Per quan<span class=\"_ _3\"></span>to riguarda le plusvalenze/ </span></span>minusvalenze rilevate a seguito della valutazione al <span class=\"ff8 ls10 ws16\">fai<span class=\"_ _1\"></span>r<span class=\"ls0 ws0\"> </span>v<span class=\"_ _1\"></span>alue</span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>al netto dei costi di vendita o dalla dismissione delle attivit\u00e0 non co<span class=\"_ _3\"></span>rrenti (o gruppi in d<span class=\"_ _3\"></span>ismissione) classificate come <span class=\"_ _3\"></span>\u201c<span class=\"ls19 ws2c\">possedute per la</span><span class=\"ws0\"> </span>vendita\u201d ai sensi dell\u2019IFRS 5, si classificano n<span class=\"_ _3\"></span>ella voce \u201c<span class=\"lse wsa8\">Alt<span class=\"_ _3\"></span>ri ricavi<span class=\"_ _5f\"></span>/costi opera<span class=\"_ _5f\"></span>tivi\u201d opp<span class=\"_ _3\"></span>ure \u201c<span class=\"ls1b ws2e\">Alt<span class=\"_ _1\"></span>ri </span></span>proven<span class=\"_ _5f\"></span>ti/oneri da<span class=\"_ _5f\"></span> partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _3\"></span><span class=\"ls0 ws0\">\u201d <span class=\"ls19 ws22\">a seconda che si tratti di specific<span class=\"_ _1\"></span>i assets o di partecipazioni.</span><span class=\"ff8\"> </span></span>Si evidenzia ch<span class=\"_ _1\"></span>e<span class=\"ws75\">, per \u201cGruppo <span class=\"_ _3\"></span>in dismissione\u201d (Disposal group) si intende u<span class=\"_ _3\"></span>n insieme di attivit\u00e0 e </span>passivit\u00e0 direttamente correlate destinate alla dismissione nell\u2019ambito di un\u2019unic<span class=\"_ _1\"></span>a operazione.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">Le </span></span>attivit\u00e0 operative cessate (Discontinued Operations) sono, invece, costituite da una significativa componente del Gruppo, quale ad esempio un importante ramo autonomo di att<span class=\"_ _1\"></span>ivit\u00e0 o area geograf<span class=\"_ _1\"></span>ica di attiv<span class=\"_ _1\"></span>it\u00e0 o una controllat<span class=\"_ _1\"></span>a acquisita e<span class=\"_ _1\"></span>sclusivament<span class=\"_ _1\"></span>e in funzione di un<span class=\"_ _1\"></span>a rivendita. <span class=\"ls0 ws0\"> </span>I dati relativi alle att<span class=\"_ _1\"></span>ivit\u00e0 non correnti <span class=\"ls19 ws2b\">possedut<span class=\"ls11 ws23\">e <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">per <span class=\"ls0 ws7e\">la d<span class=\"_ _5f\"></span>ismissione, i g<span class=\"_ _1\"></span>ruppi in dismissione e le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span>operative cessa<span class=\"_ _5f\"></span>te vengono p<span class=\"_ _3\"></span>resentati i<span class=\"_ _5f\"></span>n due specifiche vo<span class=\"_ _3\"></span>ci della <span class=\"ls0 ws0\">s<span class=\"ls1b ws2e\">itua<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _3b\"> </span></span>patrimoniale-<span class=\"_ _1ec\"> </span></span>finanz<span class=\"_ _1\"></span>iaria: attivit\u00e0 <span class=\"ls19 ws1a0\">possedu<span class=\"_ _1\"></span>te per la vendita<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span></span>e passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lsf wse3\">dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e correlat<span class=\"_ _1\"></span>e alle att<span class=\"_ _1\"></span>ivit\u00e0 </span>possedute per la<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span> </span> </span>Con esclusivo riferiment<span class=\"_ _1\"></span>o alle attivit\u00e0 operative cessate, i risultati economici netti da esse consegu<span class=\"_ _1\"></span>it<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span> </span>nelle more<span class=\"_ _3\"></span> del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls19 ws11f\">processo di dismissione, le plusvalenze/minusvalen<span class=\"_ _1\"></span>ze derivanti dalla dismissione </span></span>stessa e<span class=\"ls0 ws0\">d <span class=\"ls11 wsa0\">i corrispondenti<span class=\"_ _5f\"></span> dati comparati<span class=\"_ _3\"></span>vi dell\u2019eser<span class=\"_ _5f\"></span>cizio/periodo prec<span class=\"_ _5f\"></span>edente vengono pr<span class=\"_ _5f\"></span>esentati </span></span>in una specifica voce del <span class=\"ws0\">c<span class=\"ls19 ws22\">onto economico: \u201c<span class=\"ls16 ws1d\">Utile/<span class=\"_ _5f\"></span>perd<span class=\"_ _3\"></span>ita d<span class=\"_ _3\"></span>a atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> operati<span class=\"_ _5f\"></span><span class=\"ls19 ws2d\">v<span class=\"_ _1\"></span>e cessate<span class=\"ls21 ws22\">\u201d.</span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-756": {
   "value": "Atti<span class=\"_ _3\"></span>vit\u00e0 <span class=\"_ _5f\"></span><span class=\"ls4 ws5\">po<span class=\"lsa wsd\">ssedute per la<span class=\"ls0 ws0\"> <span class=\"ls1d ws11d\">dism<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> gru<span class=\"_ _1\"></span>ppi<span class=\"_ _1\"></span> in d<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>iss<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e e at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span> ope<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>e </span></span></span></span>cessate<span class=\"ls0 ws0\"> </span>Le a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"_ _3\"></span> non<span class=\"_ _5f\"></span> correnti<span class=\"_ _5f\"></span> <span class=\"ls19 wsaa\">possedute per <span class=\"ls0 ws52\">la dismissione, i gruppi in<span class=\"_ _3\"></span> dismissione e le<span class=\"_ _3\"></span> attivit\u00e0 operative </span></span>cessate i<span class=\"_ _5f\"></span>l cui valore <span class=\"_ _5f\"></span>contabil<span class=\"_ _3\"></span>e sar\u00e0<span class=\"_ _3\"></span> recupera<span class=\"_ _5f\"></span>to principa<span class=\"_ _5f\"></span>lmente at<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rave<span class=\"_ _3\"></span>rso la<span class=\"_ _3\"></span> vend<span class=\"_ _3\"></span>ita piutto<span class=\"_ _3\"></span>sto ch<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> attraverso l\u2019u<span class=\"_ _1\"></span>tilizzo continuativo, non<span class=\"_ _1\"></span> sono oggetto di ammortamento e<span class=\"_ _1\"></span> sono valutate al minor<span class=\"ls23 ws27\">e </span>tra il loro valore nett<span class=\"_ _1\"></span>o contabile e<span class=\"ws0\">d il <span class=\"ff8 lse wsd9\">fair value</span> </span>al netto dei costi di vendita<span class=\"ls11 wsa0\">; l\u2019eventuale d<span class=\"_ _5f\"></span>iff<span class=\"_ _1\"></span>erenza<span class=\"_ _5f\"></span> </span>emersa \u00e8 imputata a conto economico come svalutazione<span class=\"ls11 ws23\">. <span class=\"_ _37\"></span><span class=\"ls0 ws87\">Per quan<span class=\"_ _3\"></span>to riguarda le plusvalenze/ </span></span>minusvalenze rilevate a seguito della valutazione al <span class=\"ff8 ls10 ws16\">fai<span class=\"_ _1\"></span>r<span class=\"ls0 ws0\"> </span>v<span class=\"_ _1\"></span>alue</span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>al netto dei costi di vendita o dalla dismissione delle attivit\u00e0 non co<span class=\"_ _3\"></span>rrenti (o gruppi in d<span class=\"_ _3\"></span>ismissione) classificate come <span class=\"_ _3\"></span>\u201c<span class=\"ls19 ws2c\">possedute per la</span><span class=\"ws0\"> </span>vendita\u201d ai sensi dell\u2019IFRS 5, si classificano n<span class=\"_ _3\"></span>ella voce \u201c<span class=\"lse wsa8\">Alt<span class=\"_ _3\"></span>ri ricavi<span class=\"_ _5f\"></span>/costi opera<span class=\"_ _5f\"></span>tivi\u201d opp<span class=\"_ _3\"></span>ure \u201c<span class=\"ls1b ws2e\">Alt<span class=\"_ _1\"></span>ri </span></span>proven<span class=\"_ _5f\"></span>ti/oneri da<span class=\"_ _5f\"></span> partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _3\"></span><span class=\"ls0 ws0\">\u201d <span class=\"ls19 ws22\">a seconda che si tratti di specific<span class=\"_ _1\"></span>i assets o di partecipazioni.</span><span class=\"ff8\"> </span></span>Si evidenzia ch<span class=\"_ _1\"></span>e<span class=\"ws75\">, per \u201cGruppo <span class=\"_ _3\"></span>in dismissione\u201d (Disposal group) si intende u<span class=\"_ _3\"></span>n insieme di attivit\u00e0 e </span>passivit\u00e0 direttamente correlate destinate alla dismissione nell\u2019ambito di un\u2019unic<span class=\"_ _1\"></span>a operazione.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">Le </span></span>attivit\u00e0 operative cessate (Discontinued Operations) sono, invece, costituite da una significativa componente del Gruppo, quale ad esempio un importante ramo autonomo di att<span class=\"_ _1\"></span>ivit\u00e0 o area geograf<span class=\"_ _1\"></span>ica di attiv<span class=\"_ _1\"></span>it\u00e0 o una controllat<span class=\"_ _1\"></span>a acquisita e<span class=\"_ _1\"></span>sclusivament<span class=\"_ _1\"></span>e in funzione di un<span class=\"_ _1\"></span>a rivendita. <span class=\"ls0 ws0\"> </span>I dati relativi alle att<span class=\"_ _1\"></span>ivit\u00e0 non correnti <span class=\"ls19 ws2b\">possedut<span class=\"ls11 ws23\">e <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">per <span class=\"ls0 ws7e\">la d<span class=\"_ _5f\"></span>ismissione, i g<span class=\"_ _1\"></span>ruppi in dismissione e le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span>operative cessa<span class=\"_ _5f\"></span>te vengono p<span class=\"_ _3\"></span>resentati i<span class=\"_ _5f\"></span>n due specifiche vo<span class=\"_ _3\"></span>ci della <span class=\"ls0 ws0\">s<span class=\"ls1b ws2e\">itua<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one <span class=\"_ _3b\"> </span></span>patrimoniale-<span class=\"_ _1ec\"> </span></span>finanz<span class=\"_ _1\"></span>iaria: attivit\u00e0 <span class=\"ls19 ws1a0\">possedu<span class=\"_ _1\"></span>te per la vendita<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span></span>e passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lsf wse3\">dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e correlat<span class=\"_ _1\"></span>e alle att<span class=\"_ _1\"></span>ivit\u00e0 </span>possedute per la<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span> </span> </span>Con esclusivo riferiment<span class=\"_ _1\"></span>o alle attivit\u00e0 operative cessate, i risultati economici netti da esse consegu<span class=\"_ _1\"></span>it<span class=\"ls0 ws0\">i<span class=\"_ _5f\"></span> </span>nelle more<span class=\"_ _3\"></span> del<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls19 ws11f\">processo di dismissione, le plusvalenze/minusvalen<span class=\"_ _1\"></span>ze derivanti dalla dismissione </span></span>stessa e<span class=\"ls0 ws0\">d <span class=\"ls11 wsa0\">i corrispondenti<span class=\"_ _5f\"></span> dati comparati<span class=\"_ _3\"></span>vi dell\u2019eser<span class=\"_ _5f\"></span>cizio/periodo prec<span class=\"_ _5f\"></span>edente vengono pr<span class=\"_ _5f\"></span>esentati </span></span>in una specifica voce del <span class=\"ws0\">c<span class=\"ls19 ws22\">onto economico: \u201c<span class=\"ls16 ws1d\">Utile/<span class=\"_ _5f\"></span>perd<span class=\"_ _3\"></span>ita d<span class=\"_ _3\"></span>a atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> operati<span class=\"_ _5f\"></span><span class=\"ls19 ws2d\">v<span class=\"_ _1\"></span>e cessate<span class=\"ls21 ws22\">\u201d.</span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-730": {
   "value": "Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span>variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span>con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span>rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span>finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span>passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">  </span>Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span>non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span>debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span>banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span>debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su acquisizioni.  I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span>loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span>rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span>Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-757": {
   "value": "Pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>L<span class=\"ls19 wsb5\">e passivi<span class=\"_ _1\"></span>t\u00e0 finanziarie <span class=\"_ _1\"></span>sono class<span class=\"ws3f\">ificat<span class=\"_ _1\"></span>e come valutate al costo ammortizzato o al valore equo con </span></span>variazi<span class=\"_ _1\"></span>oni imputate a conto econ<span class=\"_ _1\"></span>omico. Una passiv<span class=\"_ _1\"></span>it\u00e0 finanziaria viene c<span class=\"_ _1\"></span>lassificata al <span class=\"lse ws23\">valore<span class=\"_ _5f\"></span> equo </span>con variazion<span class=\"_ _1\"></span>i imputate a conto economico<span class=\"ls0 ws0\"> </span>quando \u00e8 posseduta per la negoziazi<span class=\"_ _1\"></span>one,<span class=\"ff2 ls0 ws0\"> <span class=\"_ _c\"> </span></span>rappresen<span class=\"ls0 ws7e\">ta u<span class=\"_ _1\"></span>n derivato o \u00e8 d<span class=\"_ _3\"></span>esignata come tale al momento della rilevazione inizia<span class=\"_ _3\"></span>le<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls10 wsa6\">Le pass<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span>finanziarie al fair value con variazioni imputate a conto economico sono valutate al fair value e le eventuali variazioni, compresi gli interessi pas<span class=\"_ _3\"></span>sivi, sono rilev<span class=\"ls23 ws1ac\">ate a<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>o ec<span class=\"_ _1\"></span>onomi<span class=\"_ _1\"></span>co.<span class=\"_ _1\"></span> Le al<span class=\"_ _1\"></span>tre </span>passivit\u00e0 finanziarie sono valutate<span class=\"_ _1\"></span> successivamente al costo ammortizzato utilizzando il criterio dell\u2019interesse effettivo. Gli interessi passivi e<span class=\"_ _3\"></span> gli utili/perdite su cam<span class=\"_ _3\"></span>bi sono rilevati a co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>to economico, c<span class=\"_ _1\"></span>os\u00ec come gli<span class=\"_ _1\"></span> ev<span class=\"ls0 ws16\">entuali utili o perd<span class=\"ws0\">i</span>te derivanti dall\u2019eliminazione.<span class=\"ws0\"> </span></span>Il Gruppo procede all\u2019eliminazione di <span class=\"_ _5f\"></span>un<span class=\"_ _1\"></span>a passivit\u00e0 finanziaria quando l\u2019<span class=\"_ _3\"></span>obbligazione specificata nel co<span class=\"_ _3\"></span>ntra<span class=\"_ _5f\"></span>tto \u00e8 sta<span class=\"_ _5f\"></span>ta adem<span class=\"_ _5f\"></span>piuta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">o cancellata</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">  </span>Le passivit\u00e0 finanziarie sono iscritte nelle voci <span class=\"lsf ws1f\">debit<span class=\"_ _1\"></span>i</span><span class=\"ws0\"> finanziari <span class=\"lse ws23\">non corre<span class=\"_ _3\"></span>nti e co<span class=\"_ _5f\"></span>rrenti, <span class=\"ls0 ws0\">a<span class=\"_ _3\"></span><span class=\"ls10 ws20\">ltre<span class=\"_ _1\"></span> passivit\u00e0 </span></span></span></span>non correnti, <span class=\"ls0 ws0\">d<span class=\"ws87\">ebiti c<span class=\"_ _1\"></span>ommerciali, passivit\u00e0 fisc<span class=\"_ _1\"></span>ali</span> <span class=\"_ _37\"></span>ed <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">altre passivit<span class=\"_ _1\"></span>\u00e0 corrent<span class=\"_ _1\"></span>i. Per quanto r<span class=\"_ _1\"></span>iguarda <span class=\"ls1b ws2e\">i </span></span></span>debit<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ls10 ws16\">finanziari</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">non correnti e correnti essi comprendono i debiti obbligazionari, i <span class=\"ls1c ws2f\">finanzia<span class=\"_ _5f\"></span>menti </span></span></span>banca<span class=\"_ _3\"></span>ri, gli<span class=\"_ _5f\"></span> scoperti d<span class=\"_ _3\"></span>i con<span class=\"_ _3\"></span>to corr<span class=\"_ _5f\"></span>ent<span class=\"ls0 ws0\">e<span class=\"ws7b\">, le passivit\u00e0 verso altri finanziatori (quali leasing, fac<span class=\"_ _3\"></span>toring e </span></span>debiti<span class=\"_ _5f\"></span> secondo I<span class=\"_ _5f\"></span>FRS 16), l<span class=\"_ _5f\"></span>e pas<span class=\"_ _3\"></span>sivit\u00e0 p<span class=\"_ _5f\"></span>er strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di <span class=\"_ _5f\"></span>copertura <span class=\"_ _3\"></span>e per<span class=\"_ _5f\"></span> saldo<span class=\"_ _5f\"></span> prezzo su acquisizioni.  I debiti finanziari<span class=\"lsf ws5d\">, ad <span class=\"ls11 ws88\">eccezione dei d<span class=\"_ _5f\"></span>erivati, sono rilev<span class=\"_ _5f\"></span>at<span class=\"ls0 ws0\">i <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">inizialment<span class=\"_ _1\"></span>e al costo che approssima il </span></span></span></span>loro fair value, al netto dei costi sost<span class=\"_ _1\"></span>enuti per l\u2019operazione. Successiv<span class=\"_ _1\"></span>amente sono iscritti al costo ammortizzato port<span class=\"_ _1\"></span>ando a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">l\u2019eventu<span class=\"_ _5f\"></span>ale differe<span class=\"_ _5f\"></span>nza tra il co<span class=\"_ _5f\"></span>sto<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ws45\">ed il valore di </span></span></span></span>rimborso lungo la durata del finanziamento utilizzando il metodo del tasso di interesse effettivo. I finanziamenti sono classificati tra le pas<span class=\"_ _3\"></span>sivit\u00e0 correnti a meno<span class=\"_ _3\"></span> che il Gruppo<span class=\"_ _3\"></span> abbia il d<span class=\"_ _3\"></span>iritto incondizionato di differire l\u2019estinzione di tale passivit\u00e0 di almeno dodici mesi dopo la data di riferimento. Per quanto riguarda i leasing e le passivit\u00e0 secondo IFRS 16 si rimanda, in meri<span class=\"_ _3\"></span>to alla valutazione, al paragrafo \u201cLeasing\u201d delle presenti \u201cNote illustrative\u201d, mentre per i derivati al<span class=\"_ _5f\"></span> par<span class=\"ws20\">agr<span class=\"_ _1\"></span>afo \u201cStrument<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"lse ws23\">finanz<span class=\"_ _3\"></span>iari<span class=\"_ _5f\"></span> derivati ed<span class=\"_ _5f\"></span> operazioni<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>copert<span class=\"_ _3\"></span>ura\u201d<span class=\"ls0 ws0\">.<span class=\"_ _3\"></span> </span></span></span></span>Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-780": {
   "value": "Per quanto riguarda le altre passivit\u00e0 non correnti, i debiti commerciali, le passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 fiscali<span class=\"ws0\"> <span class=\"ls11 ws23\">e <span class=\"ls1b ws3e\">le<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>re </span></span></span>passivit\u00e0<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">corren<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">esse  <span class=\"wsa3\">sono iscritt<span class=\"ls0 ws0\">e <span class=\"_ _41\"> </span><span class=\"ws3a\">al valore nominale <span class=\"lse ws70\">ri<span class=\"_ _5f\"></span>tenuto rapp<span class=\"_ _5f\"></span>resentativo<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"ws3a\">del valore di </span></span></span></span></span></span></span></span></span>estinzione; si segnala che in tal<span class=\"ws0\">i <span class=\"_ _96\"> </span><span class=\"lse ws14\">voci</span> <span class=\"_ _45\"> </span><span class=\"ls1c ws1ad\">non <span class=\"_ _3\"></span>\u00e8 presente<span class=\"_ _5f\"></span> una significativa<span class=\"_ _5f\"></span> componente di<span class=\"_ _5f\"></span> </span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-731": {
   "value": "Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span>Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span>nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span>positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span>primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span>strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span>coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span>coperti ammissibili; <span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span>della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span>economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span>il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span>Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span>value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span>effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span>segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span>dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span>dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span>inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span>prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span>Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-758": {
   "value": "Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span>Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span>nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span>positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span>primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span>strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span>coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span>coperti ammissibili; <span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span>della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span>economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span>il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span>Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span>value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span>effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span>segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span>dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span>dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span>inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span>prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span>Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-772": {
   "value": "Strume<span class=\"_ _1\"></span>nti fina<span class=\"_ _1\"></span>nziari deriv<span class=\"_ _1\"></span>ati e<span class=\"ls0 ws0\">d <span class=\"lsa ws11\">operazioni d<span class=\"_ _5f\"></span>i copertura<span class=\"ls0 ws0\"> </span></span></span>Gli strumenti finanziari derivati sono ini<span class=\"_ _3\"></span>zialmente rilevati al <span class=\"ff8 ls10 ws62\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>alla data i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> cui sono stip<span class=\"_ _3\"></span>ulati. Successivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tale <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">viene <span class=\"_ _1\"></span>periodicamente rivisto<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 ws9e\">e le <span class=\"ls2b wsbb\">su<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ls0 ws28\">variazioni sono contabilizzate </span></span></span></span></span></span>nel conto econ<span class=\"_ _1\"></span>omico <span class=\"ws2b\">complessivo <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019eser<span class=\"_ _1\"></span>cizio. <span class=\"_ _37\"></span></span>Sono <span class=\"_ _1\"></span><span class=\"ls0 ws0\">iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"lsf wsdc\">c<span class=\"_ _1\"></span>ome atti<span class=\"_ _1\"></span>vit\u00e0 qu<span class=\"_ _1\"></span>ando il <span class=\"ff8 lse ws60\">fair value</span></span> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">\u00e8 </span></span></span>positivo e come passiv<span class=\"_ _1\"></span>it\u00e0 quando \u00e8 neg<span class=\"_ _1\"></span>ativo.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws9c\">I deriva<span class=\"_ _3\"></span>ti incorp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>ti sono<span class=\"_ _3\"></span> separa<span class=\"_ _5f\"></span>ti dal con<span class=\"_ _3\"></span>tratto<span class=\"_ _5f\"></span> </span></span>primario e contabilizzati separatamente quando il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratto primario no<span class=\"_ _3\"></span>n costituisce un\u2019attivit\u00e0 finanziaria <span class=\"_ _d\"> </span><span class=\"ls19 ws6a\">e qu<span class=\"_ _1\"></span>ando vengono soddisfatti determinati criteri.</span> <span class=\"_ _d\"> </span><span class=\"ws40\">Il Gru<span class=\"_ _1\"></span>ppo realizza operazioni con </span>strumenti derivati di copertura con l\u2019intento di coprirsi dal rischio derivante dall\u2019oscillazione dei prezzi delle materie prime<span class=\"ws0\">, <span class=\"_ _6a\"> </span><span class=\"ls19 ws1ae\">dei tassi di interesse</span> <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">e<span class=\"_ _1\"></span> dei cambi<span class=\"_ _1\"></span></span>. <span class=\"_ _6a\"> </span><span class=\"lsf ws141\">I der<span class=\"_ _1\"></span><span class=\"ls19 ws1ae\">ivati sono classificati, </span></span></span>coer<span class=\"_ _1\"></span>entemen<span class=\"_ _1\"></span>te con<span class=\"_ _1\"></span> quanto stab<span class=\"_ _1\"></span>ilito<span class=\"_ _1\"></span> dall\u2019IFRS 9<span class=\"_ _1\"></span>, co<span class=\"_ _1\"></span>me stru<span class=\"_ _1\"></span>menti di cope<span class=\"_ _1\"></span>rtur<span class=\"_ _1\"></span>a quando<span class=\"ls0 ws0\">: </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">la relazione di copertura consiste solo di s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rumenti di copertura ammissibili ed el<span class=\"_ _3\"></span>ementi </span>coperti ammissibili; <span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws92\">all\u2019inizio della relazione di <span class=\"ls11 ws63\">copertura <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>i \u00e8 una d<span class=\"_ _5f\"></span>esignazione e documen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>formale </span></span>della relazione di copertura, degli obie<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi del Gruppo nella gestione del <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ischio e della strategia n<span class=\"_ _3\"></span>ell\u2019effet<span class=\"_ _3\"></span>tuare la co<span class=\"_ _5f\"></span>pert<span class=\"_ _1\"></span>ura;<span class=\"_ _3\"></span><span class=\"ls0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws45\">la relazione di copertura sod<span class=\"_ _5f\"></span>disfa t<span class=\"_ _1\"></span>utti i requisiti di efficacia <span class=\"_ _3\"></span>(<span class=\"ls19 wsa1\">esistenza di un rapporto </span></span>economico tra l\u2019elemento coper<span class=\"_ _1\"></span>to e lo strumento di copertura, rischio di credito non prevalente sulle variazioni d<span class=\"_ _3\"></span>i valore risultanti dal rapp<span class=\"_ _3\"></span>orto economico, il rapporto di coper<span class=\"_ _1\"></span>tura \u00e8 il mede<span class=\"_ _1\"></span>simo di quello de<span class=\"_ _1\"></span>termin<span class=\"_ _1\"></span>ato dalla quan<span class=\"_ _1\"></span>ti<span class=\"ls11 wsa0\">t\u00e0 dell\u2019elem<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o cope<span class=\"_ _5f\"></span>rto che </span>il Gruppo effettivamente copre e dalla quantit\u00e0 dello strumento di copertura che il Gruppo utilizza effettivamente per coprire tale quantit\u00e0 di elemento coperto<span class=\"ws0\">). </span>Quando i derivati di copertura coprono il rischio di variazione del <span class=\"ff8 lse ws80\">fair val<span class=\"_ _5f\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 wsa5\">del so<span class=\"_ _5f\"></span>ttostante<span class=\"_ _3\"></span> (<span class=\"ff8 ls18 ws21\">fair </span></span></span></span>value hedge<span class=\"ff1 ls0 ws92\">), gli s<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>essi sono rilevati al <span class=\"ls19 ws113\">valore equo <span class=\"_ _3\"></span>con imputazione a conto economico<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">d<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>li </span></span></span></span>effet<span class=\"_ _3\"></span>ti dell<span class=\"_ _3\"></span>a varia<span class=\"_ _5f\"></span>zione di<span class=\"_ _3\"></span> valo<span class=\"_ _5f\"></span>re dello st<span class=\"_ _3\"></span>rumen<span class=\"_ _3\"></span>to vol<span class=\"_ _5f\"></span>ta a co<span class=\"ls11 ws0\">mpens<span class=\"_ _3\"></span>are la vari<span class=\"_ _3\"></span>azione, t<span class=\"_ _5f\"></span>ipicamente di<span class=\"ff2 ls0\"> </span></span>segno contr<span class=\"_ _1\"></span>ario, di valore del sottostante coperto<span class=\"ls0 ws0\">. <span class=\"_ _3\"></span><span class=\"ws7e\">Quando i derivati coprono il rischio di variazione </span></span>dei flussi di cassa del sott<span class=\"_ _1\"></span>ostante (<span class=\"ff8\">cash flow hedge</span><span class=\"ls0 ws28\">), la quota efficace delle var<span class=\"_ _1\"></span>iazioni del <span class=\"ff8 lse wsd6\">fai<span class=\"_ _5f\"></span>r value<span class=\"ff1 ls0 ws0\"> </span></span></span>dei der<span class=\"_ _1\"></span>i<span class=\"ls0 ws7e\">vati \u00e8 inizialmente rilevata a<span class=\"_ _5f\"></span> pat<span class=\"_ _1\"></span>rimonio netto (contabilizzata <span class=\"_ _3\"></span>tramite \u201c<span class=\"ff8 lse wsa7\">othe<span class=\"_ _3\"></span>r compre<span class=\"_ _3\"></span>hensi<span class=\"_ _5f\"></span>ve </span></span>inco<span class=\"_ _1\"></span>me<span class=\"ff1 ls19 ws9d\">\u201d) e successiv<span class=\"_ _1\"></span>amente imputata a conto economico coerent<span class=\"_ _1\"></span>emente agli effetti economici </span>prodotti dall\u2019operazione<span class=\"_ _1\"></span> coperta.<span class=\"ls0 ws0\"> </span>Le variazioni del <span class=\"ff8 lse ws23\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"ws7b\">dei deriv<span class=\"ls11 wsa0\">ati <span class=\"_ _5f\"></span>che non presen<span class=\"_ _3\"></span>tano i req<span class=\"_ _5f\"></span>uisiti formali per<span class=\"_ _5f\"></span> essere considera<span class=\"_ _3\"></span>ti </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura ai fi<span class=\"_ _5f\"></span>ni IFRS sono<span class=\"_ _5f\"></span> rilevate a<span class=\"_ _5f\"></span> conto eco<span class=\"_ _3\"></span>nomic<span class=\"_ _5f\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws8 gs2a7\">Azioni proprie<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1b ws1af gs2a8\">Le<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>i <span class=\"ls17 ws3\">proprie <span class=\"ls0 ws28\">sono is<span class=\"_ _5f\"></span>cr<span class=\"_ _1\"></span>itte in riduzione del pa<span class=\"_ _5f\"></span>tr<span class=\"_ _1\"></span>imonio netto. Il <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osto originario delle azioni p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>oprie </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs2a9\">e gli effetti economici derivanti dalle eventuali vendite suc<span class=\"_ _1\"></span>cessive sono parimenti rilevati come<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs2aa\">movimenti di patrimonio netto.<span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-697": {
   "value": "Fondi  Il Gruppo rileva  nella voce fondi  rischi ed oneri (correnti e non correnti)  gli accantonamenti effettuati a fronte di obbligazioni attuali, legali o implicite, legate ad eventi passati al sussistere di due precise condizioni rappresentate (i)  dalla  elevata  probabilit\u00e0 che nel tempo si renda necessario l\u2019impiego di risorse del Gruppo per soddisfare  le stesse  e  (ii) nel caso sia possibile effettuare una stima attendibile dell\u2019ammontare delle obbligazioni in questione. Gli stanziamenti riflettono la migliore stima possibile effettuata sulla base degli elementi a disposizione.  I fondi vengono riesaminati ad ogni data di riferimento del bilancio ed eventualmente rettificati per riflettere la miglior stima corrente; eventuali variazioni di stima sono riflesse nel conto economico del periodo in cui la variazione \u00e8 avvenuta. Quando l\u2019effetto finanziario del tempo \u00e8 significativo e le date di pagamento delle obbligazioni sono stimabili, l\u2019accantonamento \u00e8 oggetto di attualizzazione utilizzando un tasso di sconto che riflette  la valutazione corrente del costo del denaro in relazione al tempo. L\u2019incremento del fondo connesso al trascorrere del tempo \u00e8 imputato a conto economico alla voce \u201cProventi finanziari e Oneri finanziari e differenze cambio\u201d.  In caso di cause legali, l\u2019ammontare dei fondi viene determinato sulla base delle valutazioni dei rischi al fine di determinare la probabilit\u00e0, la tempistica e gli importi coinvolti. Quando la passivit\u00e0 \u00e8 relativa ad immobili, impianti e macchinari (per esempio smantellamento e ripristino siti), il fondo \u00e8 rilevato in contropartita all\u2019attivit\u00e0 cui si riferisce e l\u2019imputazione a conto economico avviene attraverso il processo di ammortamento.  Nelle note al bilancio vengono illustrate le passivit\u00e0 potenziali significative rappresentate da:  \u22c5  obbligazioni possibili (ma non probabili) derivanti da eventi passati, la cui esistenza sar\u00e0 confermata solo al verificarsi o meno di uno o pi\u00f9 eventi futuri non totalmente sotto il controllo dell\u2019impresa;  \u22c5  obbligazioni attuali derivanti da eventi passati il cui ammontare non pu\u00f2 essere stimato attendibilmente o il cui adempimento potrebbe non essere oneroso.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-733": {
   "value": "Fondi  Il Gruppo rileva  nella voce fondi  rischi ed oneri (correnti e non correnti)  gli accantonamenti effettuati a fronte di obbligazioni attuali, legali o implicite, legate ad eventi passati al sussistere di due precise condizioni rappresentate (i)  dalla  elevata  probabilit\u00e0 che nel tempo si renda necessario l\u2019impiego di risorse del Gruppo per soddisfare  le stesse  e  (ii) nel caso sia possibile effettuare una stima attendibile dell\u2019ammontare delle obbligazioni in questione. Gli stanziamenti riflettono la migliore stima possibile effettuata sulla base degli elementi a disposizione.  I fondi vengono riesaminati ad ogni data di riferimento del bilancio ed eventualmente rettificati per riflettere la miglior stima corrente; eventuali variazioni di stima sono riflesse nel conto economico del periodo in cui la variazione \u00e8 avvenuta. Quando l\u2019effetto finanziario del tempo \u00e8 significativo e le date di pagamento delle obbligazioni sono stimabili, l\u2019accantonamento \u00e8 oggetto di attualizzazione utilizzando un tasso di sconto che riflette  la valutazione corrente del costo del denaro in relazione al tempo. L\u2019incremento del fondo connesso al trascorrere del tempo \u00e8 imputato a conto economico alla voce \u201cProventi finanziari e Oneri finanziari e differenze cambio\u201d.  In caso di cause legali, l\u2019ammontare dei fondi viene determinato sulla base delle valutazioni dei rischi al fine di determinare la probabilit\u00e0, la tempistica e gli importi coinvolti. Quando la passivit\u00e0 \u00e8 relativa ad immobili, impianti e macchinari (per esempio smantellamento e ripristino siti), il fondo \u00e8 rilevato in contropartita all\u2019attivit\u00e0 cui si riferisce e l\u2019imputazione a conto economico avviene attraverso il processo di ammortamento.  Nelle note al bilancio vengono illustrate le passivit\u00e0 potenziali significative rappresentate da:  \u22c5  obbligazioni possibili (ma non probabili) derivanti da eventi passati, la cui esistenza sar\u00e0 confermata solo al verificarsi o meno di uno o pi\u00f9 eventi futuri non totalmente sotto il controllo dell\u2019impresa;  \u22c5  obbligazioni attuali derivanti da eventi passati il cui ammontare non pu\u00f2 essere stimato attendibilmente o il cui adempimento potrebbe non essere oneroso. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa wsd gs2c6\">Benefici ai dipenden<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2f wsd7 gs2c7\">Benefici<span class=\"_ _3\"></span> a brev<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> termi<span class=\"_ _3\"></span>ne<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2c8\">I benefici ai dipendenti a<span class=\"_ _5f\"></span> breve termine sono contabilizzati a conto e<span class=\"_ _3\"></span>conomico nel periodo in<span class=\"_ _3\"></span> cui </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs2c9\">viene <span class=\"ls10 ws20\">prestata l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 lav<span class=\"_ _1\"></span>orativa.<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2f wsd7 gs2ca\">Benefici<span class=\"_ _3\"></span> successiv<span class=\"_ _3\"></span>i al ra<span class=\"_ _5f\"></span>pporto di lavoro<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs2cb\">I dipendenti delle societ\u00e0 del Gruppo fruiscono di benefici <span class=\"ws8b\">in coin<span class=\"_ _1\"></span>cidenza o <span class=\"ws0\">s</span></span>uccessivi alla fine del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa3 gs2cc\">rapporto di lavoro,<span class=\"_ _1\"></span> che possono essere piani pensi<span class=\"_ _1\"></span>onistici a contr<span class=\"_ _1\"></span>ibuzione definita oppure a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2cd\">benefici definiti, e di altri benef<span class=\"_ _1\"></span>ici a lungo termine, secondo le condizioni pratiche<span class=\"_ _1\"></span> locali dei Pa<span class=\"_ _3\"></span>esi </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws100 gs2ce\">in cui tali soc<span class=\"_ _1\"></span>iet\u00e0 operano. La pas<span class=\"ls0 ws8b\">sivit\u00e0 relativa, al netto delle eventuali at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano, </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4f gs2cf\">\u00e8 determinata sulla base <span class=\"_ _5f\"></span>di ipotesi attuariali stimando l\u2019ammontare dei benefici fu<span class=\"_ _3\"></span>turi che i </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs2d0\">dipendenti hanno maturato alla data di riferimento<span class=\"ws0\"> <span class=\"lsf ws15\">(c.d. metodo<span class=\"_ _1\"></span> di proie<span class=\"_ _1\"></span>zione u<span class=\"_ _1\"></span>nitaria de</span>l<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs2d2\">credito<span class=\"_ _5f\"></span>)<span class=\"ls0 ws7d\">. La passivit\u00e0 \u00e8 rilevata per competenza lungo il periodo di maturazione del diritto<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls2a ws1b4\">e l<span class=\"_ _1\"></span>a </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs2d3\">valut<span class=\"_ _1\"></span>azione \u00e8 effettu<span class=\"_ _1\"></span>ata da<span class=\"ls0 ws0\"> <span class=\"ls3d ws1d\">un</span> <span class=\"ls2a ws3e\">att<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i</span>o <span class=\"lsf ws1f\">indi<span class=\"_ _1\"></span>pendent<span class=\"_ _1\"></span></span>e <span class=\"ls2b wsbb\">per<span class=\"_ _1\"></span> <span class=\"ls16 ws73\">tutte<span class=\"_ _3\"></span> <span class=\"ls11 ws0\">le societ\u00e0 d<span class=\"_ _5f\"></span>el Gruppo<span class=\"ls0\">. </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2d4\">Il trattamento contabile dei piani pensionistici <span class=\"lse wsd9\">e de<span class=\"_ _3\"></span>gli al<span class=\"_ _5f\"></span>tri benefi<span class=\"_ _5f\"></span>ci successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rto di lavoro<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs2d5\">dipende dalla natura degli stessi.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2d6\">I piani a contribuzione definita sono piani per benefici successivi alla fine del rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di lavoro in </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws4d gs2d7\">base ai qual<span class=\"ls0 ws1e\">i le societ\u00e0 del <span class=\"_ _3\"></span>Gruppo versano contribuzioni fisse ad<span class=\"_ _3\"></span> un\u2019entit\u00e0 giuridicam<span class=\"_ _3\"></span>ente distinta </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs2d8\">su base obbligatoria, contrattuale o volontaria senza che esistano obbligazioni l<span class=\"_ _5f\"></span>egali o implicite </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws118 gs2d9\">ad effettuare <span class=\"_ _3\"></span>versamenti a<span class=\"_ _3\"></span>ggiuntivi se l\u2019<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>it\u00e0 non d<span class=\"_ _5f\"></span>ovesse detenere<span class=\"ls0 ws0\"> <span class=\"lse ws78\">at<span class=\"_ _5f\"></span>tivit\u00e0 suffi<span class=\"_ _5f\"></span>cienti per pa<span class=\"_ _5f\"></span>gare </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2da\">tutti i benefici pensionistici <span class=\"_ _3\"></span>maturati relativi all\u2019attivit\u00e0 l<span class=\"_ _3\"></span>avorativa svolta nell\u2019esercizio corrente ed i<span class=\"_ _5f\"></span>n </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs2db\">quelli precedenti. I contributi da versare sono rilevati a conto economico s<span class=\"_ _3\"></span>ulla base del principio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs2dc\">della c<span class=\"_ _1\"></span>ompete<span class=\"_ _1\"></span><span class=\"ls0 ws16\">nza e classificati tra i costi del personale. <span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs2dd\">I piani a benefici definit<span class=\"_ _1\"></span>i sono piani per benefici successivi alla fine del rapporto di lavoro diversi </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs2de\">dai piani a contribuzione <span class=\"_ _5f\"></span>def<span class=\"_ _1\"></span>inita. L\u2019obbligazione a <span class=\"_ _3\"></span>finanziare i fondi pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span> piani <span class=\"_ _3\"></span>pensionistici a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs2df\">benefic<span class=\"ls19 ws2d\">i definiti ed il relativo costo annuo rilevato a c<span class=\"_ _1\"></span>onto economico sono determinati su<span class=\"_ _1\"></span>lla base </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs2e0\">di valutazioni attuariali indipendenti utilizzando il metodo della proiezione unitaria del credito </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs2e1\">(<span class=\"ff8\">P<span class=\"lsf ws1f\">rojec<span class=\"_ _1\"></span>ted <span class=\"_ _37\"></span></span>Unit<span class=\"_ _1\"></span> <span class=\"_ _37\"></span>C<span class=\"lsf ws1f\">redit <span class=\"_ _40\"></span></span>M<span class=\"ls23 ws27\">ethod<span class=\"_ _1\"></span></span></span><span class=\"ls1c wsb4\">), in funzio<span class=\"_ _5f\"></span>ne di uno o p<span class=\"_ _3\"></span>i\u00f9 fat<span class=\"_ _3\"></span>tori<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">quali l\u2019et\u00e0, gli anni <span class=\"_ _3\"></span>di servizio e la </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs2e2\">retribuzione futura prevista. Gli utili e le perdite attuariali relativi ai piani a benefici definiti derivanti </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs2e3\">da variazioni delle ipotesi attuariali e delle rett<span class=\"_ _1\"></span>ifiche ba<span class=\"_ _3\"></span>sate sull\u2019esperienza passata sono rilev<span class=\"_ _1\"></span>ati </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs2e4\">i<span class=\"ls19 ws97\">mmediatamente nel periodo in cui sorgon<span class=\"_ _1\"></span>o nel conto economico complessivo e non sono mai </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9f gs2e5\">class<span class=\"_ _3\"></span>ificati<span class=\"_ _5f\"></span> a conto <span class=\"_ _5f\"></span>economico<span class=\"_ _3\"></span> nei p<span class=\"_ _5f\"></span>eriodi su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi. Le pa<span class=\"_ _5f\"></span>ssivit\u00e0 pe<span class=\"_ _5f\"></span>r benefici<span class=\"_ _5f\"></span> successivi<span class=\"_ _5f\"></span> al </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gs2e6\">rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> lavoro<span class=\"_ _3\"></span> rileva<span class=\"_ _5f\"></span>te in bil<span class=\"_ _5f\"></span>ancio rappres<span class=\"_ _5f\"></span>entano il <span class=\"_ _5f\"></span>valore attua<span class=\"_ _5f\"></span>le d<span class=\"ls0 ws52\">elle passivit\u00e0 per i piani a </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws59 gs2e7\">benefi<span class=\"_ _5f\"></span>ci <span class=\"_ _1\"></span>defini<span class=\"_ _5f\"></span>ti rettifica<span class=\"_ _5f\"></span>te per tenere co<span class=\"_ _5f\"></span>nto <span class=\"ls0 ws16\">degli utili e delle perdite attuariali non rilevati e ridotte </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs2e8\">del fair value delle at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano,<span class=\"_ _3\"></span> se esistenti. E<span class=\"_ _3\"></span>ventuali attivit\u00e0 nette d<span class=\"_ _3\"></span>eterminate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws120 gs2e9\">applicando ques<span class=\"ls19 ws6e\">t<span class=\"_ _1\"></span>o calcolo sono iscritte fino a concorrenz<span class=\"_ _1\"></span>a delle perdite attuariali e del costo </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws46 gs2ea\">relativo a p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>estazioni p<span class=\"_ _5f\"></span>regresse non ricono<span class=\"_ _5f\"></span>sciuti precedentemen<span class=\"_ _5f\"></span>te, oltre al valo<span class=\"_ _5f\"></span>re attuale dei </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs2eb\">rimborsi disponibili e delle rid<span class=\"_ _3\"></span>uzioni delle contribuzioni future al piano. I <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osti relativi ai piani a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws112 gs2ec\">benefici definiti sono classificati tra i c<span class=\"_ _1\"></span>osti del personale ad eccezione dei costi re<span class=\"_ _1\"></span>lativi </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs2ed\">all\u2019incremento del valore attuale dell\u2019obbligazione derivanti dall\u2019avvicinarsi del m<span class=\"_ _3\"></span>omento del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs2ee\">pagamento dei benefic<span class=\"_ _1\"></span>i che sono classificat<span class=\"ls0 ws1e\">i fra gli <span class=\"_ _1\"></span>oneri finanziari.<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs2ef\">P<span class=\"ws7e\">er quanto riguarda le societ\u00e0 italiane, il trattament<span class=\"_ _1\"></span>o di fine rapporto dovuto ai dipendenti, ai sensi </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs2f0\">dell\u2019articolo 2120 del Codice civile<span class=\"ws0\">, <span class=\"lse wsd9\">era consid<span class=\"_ _5f\"></span>erato sino<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re <span class=\"ls18 ws21\">2006<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1c ws2e\">un piano<span class=\"_ _3\"></span> a benefici<span class=\"_ _5f\"></span> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs2f1\">definiti. La disciplina d<span class=\"lsf ws5d\">i tale fo<span class=\"_ _1\"></span>ndo \u00e8 st<span class=\"_ _1\"></span>ata pr<span class=\"_ _1\"></span>ofondamen<span class=\"_ _1\"></span>te modif<span class=\"_ _1\"></span>icata dal<span class=\"_ _1\"></span>la Leg<span class=\"_ _1\"></span>ge 27<span class=\"_ _1\"></span> dicembre </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs2f2\">2006,<span class=\"_ _3\"></span> n.296<span class=\"_ _5f\"></span> (\u201cLegge <span class=\"_ _5f\"></span>finanzia<span class=\"_ _3\"></span>ria 2007\u201d<span class=\"_ _5f\"></span>) e su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi Decr<span class=\"_ _3\"></span>eti e <span class=\"_ _5f\"></span>Regolamen<span class=\"_ _3\"></span>ti. <span class=\"ls23 ws8d\">In part<span class=\"_ _1\"></span>icola<span class=\"_ _1\"></span>re,<span class=\"_ _1\"></span> le nu<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gs2f3\">disposizioni hanno imposto, per le societ\u00e0 aventi un organico superiore<span class=\"_ _1\"></span> ai 50 dipend<span class=\"_ _3\"></span>en<span class=\"ls10 wsc3\">ti alla dat<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs2f4\">di introduzione della riforma, <span class=\"lse ws67\">di co<span class=\"_ _5f\"></span>nsiderare il <span class=\"_ _5f\"></span>trattam<span class=\"_ _5f\"></span>ento di fine ra<span class=\"_ _5f\"></span>pporto un p<span class=\"_ _5f\"></span>iano a b<span class=\"_ _5f\"></span>enefici </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws53 gs2f5\">definiti esclus<span class=\"_ _3\"></span>ivamente per <span class=\"_ _5f\"></span>le quote maturate anterio<span class=\"_ _5f\"></span>rmente al 1\u00b0 gennaio 20<span class=\"_ _3\"></span>07<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws1b5\">(e non ancora<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs2f6\">liquidate alla data di bilancio), mentre successiv<span class=\"_ _1\"></span>am<span class=\"ls10 wsc4\">ente a tale data <span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span></span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>assimilarlo ad un piano <span class=\"_ _1\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws186 gs2f7\">contr<span class=\"_ _1\"></span>ibuzi<span class=\"_ _1\"></span>one defi<span class=\"_ _1\"></span>nita. In con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza, le quote<span class=\"_ _1\"></span> di tratt<span class=\"_ _1\"></span>amento di fine<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>o maturate </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws5e gs2f8\">succ<span class=\"_ _1\"></span>essivamente a tale data assu<span class=\"_ _1\"></span>mono la natura relativ<span class=\"_ _1\"></span>a ai piani a contribuz<span class=\"_ _1\"></span>ione definita,<span class=\"_ _1\"></span> con </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws1a9 gs2f9\">esclusione<span class=\"_ _1\"></span>, pertanto, di <span class=\"ls0 ws3b\">c<span class=\"_ _3\"></span>omponenti di stima attuariale<span class=\"ws0\"> <span class=\"_ _44\"> </span></span>nella determinazione del cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9f gs2fa\">compe<span class=\"_ _3\"></span>tenza. <span class=\"_ _5f\"></span>Le quote di tra<span class=\"_ _5f\"></span>ttamento di<span class=\"_ _5f\"></span> fine rappo<span class=\"_ _3\"></span>rto matura<span class=\"_ _5f\"></span>te fino a<span class=\"_ _3\"></span>l 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2006 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs2fb\">rimangono valutate quali piani a benefici definiti secondo procedimenti attuariali, escludendo, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs2fc\">per\u00f2 nel<span class=\"ls0\"> calcolo <span class=\"ws16\">la comp<span class=\"_ _3\"></span>onente relativa ai futuri incrementi salariali.</span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-732": {
   "value": "Benefici ai dipenden<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\"> </span>Benefici<span class=\"_ _3\"></span> a brev<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> termi<span class=\"_ _3\"></span>ne<span class=\"ls0 ws0\"> </span>I benefici ai dipendenti a<span class=\"_ _5f\"></span> breve termine sono contabilizzati a conto e<span class=\"_ _3\"></span>conomico nel periodo in<span class=\"_ _3\"></span> cui viene <span class=\"ls10 ws20\">prestata l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 lav<span class=\"_ _1\"></span>orativa.<span class=\"ls0 ws0\"> </span></span>Benefici<span class=\"_ _3\"></span> successiv<span class=\"_ _3\"></span>i al ra<span class=\"_ _5f\"></span>pporto di lavoro<span class=\"ls0 ws0\"> </span>I dipendenti delle societ\u00e0 del Gruppo fruiscono di benefici <span class=\"ws8b\">in coin<span class=\"_ _1\"></span>cidenza o <span class=\"ws0\">s</span></span>uccessivi alla fine del rapporto di lavoro,<span class=\"_ _1\"></span> che possono essere piani pensi<span class=\"_ _1\"></span>onistici a contr<span class=\"_ _1\"></span>ibuzione definita oppure a benefici definiti, e di altri benef<span class=\"_ _1\"></span>ici a lungo termine, secondo le condizioni pratiche<span class=\"_ _1\"></span> locali dei Pa<span class=\"_ _3\"></span>esi in cui tali soc<span class=\"_ _1\"></span>iet\u00e0 operano. La pas<span class=\"ls0 ws8b\">sivit\u00e0 relativa, al netto delle eventuali at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano, </span>\u00e8 determinata sulla base <span class=\"_ _5f\"></span>di ipotesi attuariali stimando l\u2019ammontare dei benefici fu<span class=\"_ _3\"></span>turi che i dipendenti hanno maturato alla data di riferimento<span class=\"ws0\"> <span class=\"lsf ws15\">(c.d. metodo<span class=\"_ _1\"></span> di proie<span class=\"_ _1\"></span>zione u<span class=\"_ _1\"></span>nitaria de</span>l<span class=\"_ _1ec\"> </span></span>credito<span class=\"_ _5f\"></span>)<span class=\"ls0 ws7d\">. La passivit\u00e0 \u00e8 rilevata per competenza lungo il periodo di maturazione del diritto<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls2a ws1b4\">e l<span class=\"_ _1\"></span>a </span></span></span>valut<span class=\"_ _1\"></span>azione \u00e8 effettu<span class=\"_ _1\"></span>ata da<span class=\"ls0 ws0\"> <span class=\"ls3d ws1d\">un</span> <span class=\"ls2a ws3e\">att<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i</span>o <span class=\"lsf ws1f\">indi<span class=\"_ _1\"></span>pendent<span class=\"_ _1\"></span></span>e <span class=\"ls2b wsbb\">per<span class=\"_ _1\"></span> <span class=\"ls16 ws73\">tutte<span class=\"_ _3\"></span> <span class=\"ls11 ws0\">le societ\u00e0 d<span class=\"_ _5f\"></span>el Gruppo<span class=\"ls0\">. </span></span></span></span></span>Il trattamento contabile dei piani pensionistici <span class=\"lse wsd9\">e de<span class=\"_ _3\"></span>gli al<span class=\"_ _5f\"></span>tri benefi<span class=\"_ _5f\"></span>ci successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rto di lavoro<span class=\"_ _5f\"></span> </span>dipende dalla natura degli stessi.<span class=\"ws0\"> </span>I piani a contribuzione definita sono piani per benefici successivi alla fine del rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di lavoro in base ai qual<span class=\"ls0 ws1e\">i le societ\u00e0 del <span class=\"_ _3\"></span>Gruppo versano contribuzioni fisse ad<span class=\"_ _3\"></span> un\u2019entit\u00e0 giuridicam<span class=\"_ _3\"></span>ente distinta </span>su base obbligatoria, contrattuale o volontaria senza che esistano obbligazioni l<span class=\"_ _5f\"></span>egali o implicite ad effettuare <span class=\"_ _3\"></span>versamenti a<span class=\"_ _3\"></span>ggiuntivi se l\u2019<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>it\u00e0 non d<span class=\"_ _5f\"></span>ovesse detenere<span class=\"ls0 ws0\"> <span class=\"lse ws78\">at<span class=\"_ _5f\"></span>tivit\u00e0 suffi<span class=\"_ _5f\"></span>cienti per pa<span class=\"_ _5f\"></span>gare </span></span>tutti i benefici pensionistici <span class=\"_ _3\"></span>maturati relativi all\u2019attivit\u00e0 l<span class=\"_ _3\"></span>avorativa svolta nell\u2019esercizio corrente ed i<span class=\"_ _5f\"></span>n quelli precedenti. I contributi da versare sono rilevati a conto economico s<span class=\"_ _3\"></span>ulla base del principio della c<span class=\"_ _1\"></span>ompete<span class=\"_ _1\"></span><span class=\"ls0 ws16\">nza e classificati tra i costi del personale. <span class=\"ws0\"> </span></span>I piani a benefici definit<span class=\"_ _1\"></span>i sono piani per benefici successivi alla fine del rapporto di lavoro diversi dai piani a contribuzione <span class=\"_ _5f\"></span>def<span class=\"_ _1\"></span>inita. L\u2019obbligazione a <span class=\"_ _3\"></span>finanziare i fondi pe<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span> piani <span class=\"_ _3\"></span>pensionistici a benefic<span class=\"ls19 ws2d\">i definiti ed il relativo costo annuo rilevato a c<span class=\"_ _1\"></span>onto economico sono determinati su<span class=\"_ _1\"></span>lla base </span>di valutazioni attuariali indipendenti utilizzando il metodo della proiezione unitaria del credito (<span class=\"ff8\">P<span class=\"lsf ws1f\">rojec<span class=\"_ _1\"></span>ted <span class=\"_ _37\"></span></span>Unit<span class=\"_ _1\"></span> <span class=\"_ _37\"></span>C<span class=\"lsf ws1f\">redit <span class=\"_ _40\"></span></span>M<span class=\"ls23 ws27\">ethod<span class=\"_ _1\"></span></span></span><span class=\"ls1c wsb4\">), in funzio<span class=\"_ _5f\"></span>ne di uno o p<span class=\"_ _3\"></span>i\u00f9 fat<span class=\"_ _3\"></span>tori<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">quali l\u2019et\u00e0, gli anni <span class=\"_ _3\"></span>di servizio e la </span></span></span>retribuzione futura prevista. Gli utili e le perdite attuariali relativi ai piani a benefici definiti derivanti da variazioni delle ipotesi attuariali e delle rett<span class=\"_ _1\"></span>ifiche ba<span class=\"_ _3\"></span>sate sull\u2019esperienza passata sono rilev<span class=\"_ _1\"></span>ati i<span class=\"ls19 ws97\">mmediatamente nel periodo in cui sorgon<span class=\"_ _1\"></span>o nel conto economico complessivo e non sono mai </span>class<span class=\"_ _3\"></span>ificati<span class=\"_ _5f\"></span> a conto <span class=\"_ _5f\"></span>economico<span class=\"_ _3\"></span> nei p<span class=\"_ _5f\"></span>eriodi su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi. Le pa<span class=\"_ _5f\"></span>ssivit\u00e0 pe<span class=\"_ _5f\"></span>r benefici<span class=\"_ _5f\"></span> successivi<span class=\"_ _5f\"></span> al rappo<span class=\"_ _5f\"></span>rt<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> lavoro<span class=\"_ _3\"></span> rileva<span class=\"_ _5f\"></span>te in bil<span class=\"_ _5f\"></span>ancio rappres<span class=\"_ _5f\"></span>entano il <span class=\"_ _5f\"></span>valore attua<span class=\"_ _5f\"></span>le d<span class=\"ls0 ws52\">elle passivit\u00e0 per i piani a </span>benefi<span class=\"_ _5f\"></span>ci <span class=\"_ _1\"></span>defini<span class=\"_ _5f\"></span>ti rettifica<span class=\"_ _5f\"></span>te per tenere co<span class=\"_ _5f\"></span>nto <span class=\"ls0 ws16\">degli utili e delle perdite attuariali non rilevati e ridotte </span>del fair value delle at<span class=\"_ _3\"></span>tivit\u00e0 a servizio del piano,<span class=\"_ _3\"></span> se esistenti. E<span class=\"_ _3\"></span>ventuali attivit\u00e0 nette d<span class=\"_ _3\"></span>eterminate applicando ques<span class=\"ls19 ws6e\">t<span class=\"_ _1\"></span>o calcolo sono iscritte fino a concorrenz<span class=\"_ _1\"></span>a delle perdite attuariali e del costo </span>relativo a p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>estazioni p<span class=\"_ _5f\"></span>regresse non ricono<span class=\"_ _5f\"></span>sciuti precedentemen<span class=\"_ _5f\"></span>te, oltre al valo<span class=\"_ _5f\"></span>re attuale dei rimborsi disponibili e delle rid<span class=\"_ _3\"></span>uzioni delle contribuzioni future al piano. I <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>osti relativi ai piani a benefici definiti sono classificati tra i c<span class=\"_ _1\"></span>osti del personale ad eccezione dei costi re<span class=\"_ _1\"></span>lativi all\u2019incremento del valore attuale dell\u2019obbligazione derivanti dall\u2019avvicinarsi del m<span class=\"_ _3\"></span>omento del pagamento dei benefic<span class=\"_ _1\"></span>i che sono classificat<span class=\"ls0 ws1e\">i fra gli <span class=\"_ _1\"></span>oneri finanziari.<span class=\"ws0\"> </span></span>P<span class=\"ws7e\">er quanto riguarda le societ\u00e0 italiane, il trattament<span class=\"_ _1\"></span>o di fine rapporto dovuto ai dipendenti, ai sensi </span>dell\u2019articolo 2120 del Codice civile<span class=\"ws0\">, <span class=\"lse wsd9\">era consid<span class=\"_ _5f\"></span>erato sino<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re <span class=\"ls18 ws21\">2006<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1c ws2e\">un piano<span class=\"_ _3\"></span> a benefici<span class=\"_ _5f\"></span> </span></span></span></span></span>definiti. La disciplina d<span class=\"lsf ws5d\">i tale fo<span class=\"_ _1\"></span>ndo \u00e8 st<span class=\"_ _1\"></span>ata pr<span class=\"_ _1\"></span>ofondamen<span class=\"_ _1\"></span>te modif<span class=\"_ _1\"></span>icata dal<span class=\"_ _1\"></span>la Leg<span class=\"_ _1\"></span>ge 27<span class=\"_ _1\"></span> dicembre </span>2006,<span class=\"_ _3\"></span> n.296<span class=\"_ _5f\"></span> (\u201cLegge <span class=\"_ _5f\"></span>finanzia<span class=\"_ _3\"></span>ria 2007\u201d<span class=\"_ _5f\"></span>) e su<span class=\"_ _3\"></span>ccessi<span class=\"_ _5f\"></span>vi Decr<span class=\"_ _3\"></span>eti e <span class=\"_ _5f\"></span>Regolamen<span class=\"_ _3\"></span>ti. <span class=\"ls23 ws8d\">In part<span class=\"_ _1\"></span>icola<span class=\"_ _1\"></span>re,<span class=\"_ _1\"></span> le nu<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span> </span>disposizioni hanno imposto, per le societ\u00e0 aventi un organico superiore<span class=\"_ _1\"></span> ai 50 dipend<span class=\"_ _3\"></span>en<span class=\"ls10 wsc3\">ti alla dat<span class=\"_ _1\"></span>a </span>di introduzione della riforma, <span class=\"lse ws67\">di co<span class=\"_ _5f\"></span>nsiderare il <span class=\"_ _5f\"></span>trattam<span class=\"_ _5f\"></span>ento di fine ra<span class=\"_ _5f\"></span>pporto un p<span class=\"_ _5f\"></span>iano a b<span class=\"_ _5f\"></span>enefici </span>definiti esclus<span class=\"_ _3\"></span>ivamente per <span class=\"_ _5f\"></span>le quote maturate anterio<span class=\"_ _5f\"></span>rmente al 1\u00b0 gennaio 20<span class=\"_ _3\"></span>07<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws1b5\">(e non ancora<span class=\"_ _5f\"></span> </span></span>liquidate alla data di bilancio), mentre successiv<span class=\"_ _1\"></span>am<span class=\"ls10 wsc4\">ente a tale data <span class=\"lsf ws1f\">di<span class=\"_ _1\"></span></span></span><span class=\"ws0\"> <span class=\"_ _1\"></span></span>assimilarlo ad un piano <span class=\"_ _1\"></span>a contr<span class=\"_ _1\"></span>ibuzi<span class=\"_ _1\"></span>one defi<span class=\"_ _1\"></span>nita. In con<span class=\"_ _1\"></span>segue<span class=\"_ _1\"></span>nza, le quote<span class=\"_ _1\"></span> di tratt<span class=\"_ _1\"></span>amento di fine<span class=\"_ _1\"></span> rapport<span class=\"_ _1\"></span>o maturate succ<span class=\"_ _1\"></span>essivamente a tale data assu<span class=\"_ _1\"></span>mono la natura relativ<span class=\"_ _1\"></span>a ai piani a contribuz<span class=\"_ _1\"></span>ione definita,<span class=\"_ _1\"></span> con esclusione<span class=\"_ _1\"></span>, pertanto, di <span class=\"ls0 ws3b\">c<span class=\"_ _3\"></span>omponenti di stima attuariale<span class=\"ws0\"> <span class=\"_ _44\"> </span></span>nella determinazione del cos<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di </span>compe<span class=\"_ _3\"></span>tenza. <span class=\"_ _5f\"></span>Le quote di tra<span class=\"_ _5f\"></span>ttamento di<span class=\"_ _5f\"></span> fine rappo<span class=\"_ _3\"></span>rto matura<span class=\"_ _5f\"></span>te fino a<span class=\"_ _3\"></span>l 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2006 rimangono valutate quali piani a benefici definiti secondo procedimenti attuariali, escludendo, per\u00f2 nel<span class=\"ls0\"> calcolo <span class=\"ws16\">la comp<span class=\"_ _3\"></span>onente relativa ai futuri incrementi salariali.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-698": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls28 ws0 gs2fe\">Pag<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i bas<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span> su az<span class=\"_ _1\"></span>ioni<span class=\"_ _1\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs2ff\">Il <span class=\"lsf ws1f\">Pian<span class=\"_ _1\"></span>o <span class=\"ls18 ws2a\">L<span class=\"_ _1\"></span>TI 2020<span class=\"_ _1\"></span></span></span>-<span class=\"ls18 ws21\">2022<span class=\"_ _1\"></span> <span class=\"lsf wsd0\">a f<span class=\"_ _1\"></span>avore degl<span class=\"_ _1\"></span>i amminist<span class=\"_ _1\"></span>ratori e<span class=\"_ _1\"></span> dipenden<span class=\"_ _1\"></span>ti</span></span> <span class=\"lse wsd9\">riconosce<span class=\"_ _3\"></span> un i<span class=\"_ _5f\"></span>ncentivo m<span class=\"_ _5f\"></span>onetario </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs300\">correlato al raggiungimento di determinati obiettivi di performance e di <span class=\"_ _3\"></span>creazione di valore per gli </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs301\">Azionisti, subordinatamente all\u2019avverarsi delle condizioni di accesso (\u201cGate\u201d) e del perdurare<span class=\"_ _1\"></span> del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws6a gs302\">rapporto di lavoro c<span class=\"_ _1\"></span>on<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">il Gru<span class=\"_ _1\"></span>ppo. Il Piano prevede, inoltre, che<span class=\"_ _1\"></span> una parte di tali incentivi sia </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs303\">indicizzata al rendimento dei titoli della Capogruppo. S<span class=\"lse ws9c\">i \u00e8 provved<span class=\"_ _3\"></span>uto a val<span class=\"_ _5f\"></span>utare <span class=\"ls0 ws0\">al <span class=\"_ _40\"></span></span><span class=\"ff8\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">i </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs304\">servizi prestati e le passivit\u00e0 assunte <span class=\"lse wsd6\">in accord<span class=\"_ _5f\"></span>o con qua<span class=\"_ _5f\"></span>nto previs<span class=\"_ _5f\"></span>to dall\u2019<span class=\"_ _3\"></span>IFRS 2.<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">T<span class=\"_ _1\"></span>ale <span class=\"ff8 ls10 wsd3\">fair value</span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">v<span class=\"_ _1\"></span>iene </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs305\">imputato a conto economico come costo sulla base d<span class=\"_ _3\"></span>el periodo di maturazione con contropartita<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls3d ws1d gs307\">un<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">debito iscritto nelle \u201c<span class=\"ws0\">A<span class=\"lse wsa7\">l<span class=\"_ _3\"></span>tre pa<span class=\"_ _5f\"></span>ssivit\u00e0 corren<span class=\"_ _5f\"></span>ti\u201d<span class=\"ls0 ws7e\">, vedi anche nella relazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li amministratori sulla </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs308\">gestione il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>agrafo <span class=\"_ _5f\"></span>\u201cRemuner<span class=\"ls23 ws27\">az<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> </span>incentivan<span class=\"_ _5f\"></span>te del Top Managem<span class=\"_ _3\"></span>ent<span class=\"ls0\">\u201d.</span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-699": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa wsd gs30a\">Ricavi e costi<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs30b\">I ricavi sono generati principalmente dai tre settori <span class=\"ff8 ls18 ws21\">\u201ccore\u201d</span><span class=\"ws0\"> <span class=\"_ _d\"> </span></span>quali il settore Distribuzione (attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wse7 gs30c\">dedite<span class=\"_ _1\"></span> all<span class=\"ls0 ws44\">\u2019importazione ed alla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">distr<span class=\"_ _1\"></span>ibuzione di prodotti<span class=\"_ _3\"></span> ortofrutticoli), il settore Ship<span class=\"_ _3\"></span>ping (dedito al </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws141 gs30d\">tras<span class=\"_ _1\"></span>porto mar<span class=\"_ _1\"></span>ittimo pr<span class=\"_ _1\"></span>incipalmen<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span> banane ed an<span class=\"_ _1\"></span>anas) e<span class=\"_ _1\"></span>d il settor<span class=\"_ _1\"></span>e <span class=\"ls0 wsaf\">Holding &amp;<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"lse ws14\">Se<span class=\"_ _3\"></span>rvizi<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs30e\">(prestazione di servizi in amb<span class=\"_ _3\"></span>ito doganale, nel settore informatico e<span class=\"_ _3\"></span> le attivit\u00e0 di coo<span class=\"_ _3\"></span>rdina<span class=\"lsf ws1f\">ment<span class=\"_ _1\"></span>o </span></div><div class=\"t m0 h7a ff1 fs0 fc1 sc0 ls0 ws16 gs30f\">della holding).<span class=\"ffb fs11 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsa6 gs310\">Il Gruppo r<span class=\"_ _1\"></span>ileva i ricavi quando (o a mano a mano<span class=\"_ _1\"></span> che) adempie l\u2019obbligazion<span class=\"_ _1\"></span>e di fare trasf<span class=\"_ _1\"></span>erendo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs311\">al cliente il bene o servizio promesso. L\u2019attivit\u00e0 \u00e8 trasferita quando (o a mano a m<span class=\"_ _3\"></span>ano che)<span class=\"_ _1\"></span> il cliente </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs312\">ne acquisisce il controllo (capacit\u00e0 di decidere dell\u2019uso dell\u2019attivit\u00e0 e di trarne sostanzialmente </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs313\">tutti i benefici rimanenti).<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">Contemporaneamente a tale passaggio sorge il diritto d<span class=\"_ _3\"></span>el Gruppo ad </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs314\">esigere il pa<span class=\"_ _3\"></span>gamento d<span class=\"_ _5f\"></span>ella prestazione<span class=\"_ _3\"></span> effettuata.<span class=\"_ _5f\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs315\">Le pe<span class=\"_ _3\"></span>rmute <span class=\"_ _5f\"></span>tra beni<span class=\"_ _5f\"></span> o servizi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> e<span class=\"ls0 ws0\"> <span class=\"ls19 ws2c\">valore simile, in quanto non rappresentative di operazioni </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs316\">di vendita, non determinano la rilevazione di ricavi e c<span class=\"_ _3\"></span>osti.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsbf gs317\">Second<span class=\"_ _5f\"></span>o l\u2019IFRS 15,<span class=\"_ _3\"></span> il Gr<span class=\"_ _5f\"></span>uppo de<span class=\"_ _3\"></span>ve rile<span class=\"_ _3\"></span>vare co<span class=\"_ _5f\"></span>me ricavo i<span class=\"_ _3\"></span>l pre<span class=\"_ _3\"></span>zzo de<span class=\"_ _3\"></span>ll\u2019o<span class=\"_ _3\"></span>perazi<span class=\"_ _5f\"></span>one assegna<span class=\"_ _5f\"></span>to </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs318\">all\u2019obbligazione di fare, considerando tutti i <span class=\"_ _3\"></span>termini del contratto e le sue pratiche comm<span class=\"_ _3\"></span>erciali. Il </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs319\">prezzo dell\u2019operazione \u00e8 l\u2019importo del corrispettivo a cui il Gruppo ritiene di aver diritto in cambio </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsbd gs31a\">del trasferimento al cliente dei beni o servizi promessi, esclusi gli importi riscossi pe<span class=\"_ _3\"></span>r co<span class=\"ls2b wse8\">nt<span class=\"_ _1\"></span>o te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i. I<span class=\"_ _1\"></span>l </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs31b\">corrispettivo pu\u00f2 includere importi fissi, importi variabili o entrambi.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs31c\">I ricavi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>a vengono<span class=\"_ _5f\"></span> riconosciu<span class=\"_ _5f\"></span>ti in bas<span class=\"_ _5f\"></span>e alla comp<span class=\"_ _5f\"></span>etenza temp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>le. I pro<span class=\"_ _5f\"></span>venti e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs31d\">gli oneri sono iscritti secondo il principio d<span class=\"_ _3\"></span>ella competenza temporale, con l\u2019opportuna rilevazione,<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs308\">ove necessario dei relativi ratei e risconti.<span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-734": {
   "value": "Ricavi e costi<span class=\"ls0 ws0\"> </span>I ricavi sono generati principalmente dai tre settori <span class=\"ff8 ls18 ws21\">\u201ccore\u201d</span><span class=\"ws0\"> <span class=\"_ _d\"> </span></span>quali il settore Distribuzione (attivit\u00e0 dedite<span class=\"_ _1\"></span> all<span class=\"ls0 ws44\">\u2019importazione ed alla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">distr<span class=\"_ _1\"></span>ibuzione di prodotti<span class=\"_ _3\"></span> ortofrutticoli), il settore Ship<span class=\"_ _3\"></span>ping (dedito al </span></span></span>tras<span class=\"_ _1\"></span>porto mar<span class=\"_ _1\"></span>ittimo pr<span class=\"_ _1\"></span>incipalmen<span class=\"_ _1\"></span>te di<span class=\"_ _1\"></span> banane ed an<span class=\"_ _1\"></span>anas) e<span class=\"_ _1\"></span>d il settor<span class=\"_ _1\"></span>e <span class=\"ls0 wsaf\">Holding &amp;<span class=\"ws0\"> <span class=\"_ _6a\"> </span><span class=\"lse ws14\">Se<span class=\"_ _3\"></span>rvizi<span class=\"_ _3\"></span> </span></span></span>(prestazione di servizi in amb<span class=\"_ _3\"></span>ito doganale, nel settore informatico e<span class=\"_ _3\"></span> le attivit\u00e0 di coo<span class=\"_ _3\"></span>rdina<span class=\"lsf ws1f\">ment<span class=\"_ _1\"></span>o </span>della holding).<span class=\"ffb fs11 ws0\"> </span>Il Gruppo r<span class=\"_ _1\"></span>ileva i ricavi quando (o a mano a mano<span class=\"_ _1\"></span> che) adempie l\u2019obbligazion<span class=\"_ _1\"></span>e di fare trasf<span class=\"_ _1\"></span>erendo al cliente il bene o servizio promesso. L\u2019attivit\u00e0 \u00e8 trasferita quando (o a mano a m<span class=\"_ _3\"></span>ano che)<span class=\"_ _1\"></span> il cliente ne acquisisce il controllo (capacit\u00e0 di decidere dell\u2019uso dell\u2019attivit\u00e0 e di trarne sostanzialmente tutti i benefici rimanenti).<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws97\">Contemporaneamente a tale passaggio sorge il diritto d<span class=\"_ _3\"></span>el Gruppo ad </span></span>esigere il pa<span class=\"_ _3\"></span>gamento d<span class=\"_ _5f\"></span>ella prestazione<span class=\"_ _3\"></span> effettuata.<span class=\"_ _5f\"></span><span class=\"ls0\"> </span>Le pe<span class=\"_ _3\"></span>rmute <span class=\"_ _5f\"></span>tra beni<span class=\"_ _5f\"></span> o servizi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> e<span class=\"ls0 ws0\"> <span class=\"ls19 ws2c\">valore simile, in quanto non rappresentative di operazioni </span></span>di vendita, non determinano la rilevazione di ricavi e c<span class=\"_ _3\"></span>osti.<span class=\"ws0\"> </span>Second<span class=\"_ _5f\"></span>o l\u2019IFRS 15,<span class=\"_ _3\"></span> il Gr<span class=\"_ _5f\"></span>uppo de<span class=\"_ _3\"></span>ve rile<span class=\"_ _3\"></span>vare co<span class=\"_ _5f\"></span>me ricavo i<span class=\"_ _3\"></span>l pre<span class=\"_ _3\"></span>zzo de<span class=\"_ _3\"></span>ll\u2019o<span class=\"_ _3\"></span>perazi<span class=\"_ _5f\"></span>one assegna<span class=\"_ _5f\"></span>to all\u2019obbligazione di fare, considerando tutti i <span class=\"_ _3\"></span>termini del contratto e le sue pratiche comm<span class=\"_ _3\"></span>erciali. Il prezzo dell\u2019operazione \u00e8 l\u2019importo del corrispettivo a cui il Gruppo ritiene di aver diritto in cambio del trasferimento al cliente dei beni o servizi promessi, esclusi gli importi riscossi pe<span class=\"_ _3\"></span>r co<span class=\"ls2b wse8\">nt<span class=\"_ _1\"></span>o te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i. I<span class=\"_ _1\"></span>l </span>corrispettivo pu\u00f2 includere importi fissi, importi variabili o entrambi.<span class=\"ws0\"> </span>I ricavi<span class=\"_ _5f\"></span> di natura<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>a vengono<span class=\"_ _5f\"></span> riconosciu<span class=\"_ _5f\"></span>ti in bas<span class=\"_ _5f\"></span>e alla comp<span class=\"_ _5f\"></span>etenza temp<span class=\"_ _3\"></span>ora<span class=\"_ _3\"></span>le. I pro<span class=\"_ _5f\"></span>venti e gli oneri sono iscritti secondo il principio d<span class=\"_ _3\"></span>ella competenza temporale, con l\u2019opportuna rilevazione,<span class=\"_ _3\"></span> ove necessario dei relativi ratei e risconti.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-700": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls7 ws11 gs31f\">Contributi<span class=\"ls0 ws0\"> </span><span class=\"lsa\">in conto ca<span class=\"_ _5f\"></span>pitale ed in <span class=\"_ _3\"></span>conto eserci<span class=\"_ _5f\"></span>zio<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs320\">I contributi sono rilevati allorch\u00e9 esista la ragionevole certezza che essi saranno ricevuti e che tutte </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs321\">le condizioni per<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">la loro erogazione saranno rispettate. I contributi in \u201cconto capitale\u201d sono iscritti </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs322\">nello stato patrimoniale quale posta rettificativ<span class=\"_ _1\"></span>a del valore di iscrizione del bene cui si riferiscono. I </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs323\">contribut<span class=\"_ _1\"></span>i in \u201cconto esercizio\u201d sono imputati come pr<span class=\"_ _1\"></span>ovento e <span class=\"ls11 ws0\">sono riparti<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i, sistem<span class=\"_ _5f\"></span>aticamente, nei </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1b6 gs324\">differenti esercizi a compensazione dei costi ad essi correlati.<span class=\"ws0\"> <span class=\"_ _46\"> </span></span>Ai fini di una corretta </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gs325\">rappresentazione e<span class=\"_ _1\"></span>conomica i contri<span class=\"_ _1\"></span>buti sono imputati al conto e<span class=\"_ _1\"></span>conomico gradualmente, in </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs326\">relazione alla dinamica degli ammortamenti relativi agli investimenti realizzati, a fronte dei quali i </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws26 gs327\">contributi vengono percepiti. Per le immobilizzazioni coperte dal <span class=\"lse ws14\">contribu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ls11 ws90\">viene pertanto<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs328\">rispettata in ogni esercizio la correlazione tra il costo, rappresentato dagli ammortamenti, e la </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs329\">qu<span class=\"lse ws9f\">ota di co<span class=\"_ _5f\"></span>ntributo i<span class=\"_ _3\"></span>n conto<span class=\"_ _3\"></span> capita<span class=\"_ _3\"></span>le, a<span class=\"_ _5f\"></span>ccreditata <span class=\"_ _5f\"></span>a conto econ<span class=\"_ _3\"></span>omico<span class=\"_ _5f\"></span> in misura<span class=\"ls0 ws0\">  <span class=\"ls10 ws179\">pari<span class=\"_ _1\"></span> agli </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws95 gs32a\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i stessi.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls16 wsc7\">I contr<span class=\"_ _3\"></span>ib<span class=\"_ _3\"></span>uti o<span class=\"_ _5f\"></span>ttenuti a<span class=\"_ _5f\"></span> fronte<span class=\"_ _5f\"></span> di inve<span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>enti<span class=\"_ _5f\"></span> in atti<span class=\"_ _3\"></span>vo fis<span class=\"_ _5f\"></span>so<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 wsd3\">capit<span class=\"_ _1\"></span>alizzati ven<span class=\"_ _1\"></span>gono </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs32b\">iscritti nel passivo nelle voci \u201cAltre passivit\u00e0 non correnti<span class=\"_ _3\"></span>\u201d <span class=\"ls11 ws0\">e \u201c<span class=\"ls19 ws2d\">Altre passivit\u00e0 c<span class=\"_ _1\"></span>orrenti<span class=\"ls21 ws22\">\u201d.</span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-701": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa ws11c gs32d\">Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs32e\">I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs32f\">di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs330\">dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs331\">loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs332\">Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs333\">dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs334\">c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-735": {
   "value": "Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span>I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span>loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span>Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-759": {
   "value": "Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span>I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span>loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span>Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-773": {
   "value": "Proventi<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fin<span class=\"_ _5f\"></span>anziari, <span class=\"ls8 ws8\">on<span class=\"_ _3\"></span>eri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa ws11\">e di<span class=\"_ _5f\"></span>ff<span class=\"_ _1\"></span>erenz<span class=\"_ _5f\"></span>e cambio<span class=\"ls0 ws0\"> </span></span></span></span></span></span>I proventi finanziari includono gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sui depositi bancari e po<span class=\"_ _3\"></span>stali, gli utili e le differenze<span class=\"_ _3\"></span> di cambio attive e<span class=\"ws0\">d <span class=\"_ _40\"></span></span>i proventi finanziari derivanti dall\u2019attualizzazione di crediti relativi a vendite dilazionate oltre l\u2019esercizio. Gli interessi a<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tivi sono imputati a <span class=\"_ _5f\"></span><span class=\"ws0\">c<span class=\"_ _1\"></span><span class=\"ls2b wsbb\">on<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span></span>e<span class=\"ls19 ws49\">conomico al momento della </span></span>loro maturazione, al tasso di rendimento e<span class=\"_ _1\"></span>ffettivo.<span class=\"ls0 ws0\"> </span>Gli oneri finanziari includono gli interessi passivi sui debiti finanz<span class=\"_ _1\"></span>iari, calcolati usando il metodo dell\u2019interesse effettivo, le perdite e le<span class=\"_ _1\"></span> differenze di cambio passive. Anch\u2019essi sono imputati al c<span class=\"ls19 ws2d\">onto ec<span class=\"_ _1\"></span>onomico al <span class=\"_ _1\"></span><span class=\"lsf ws15\">momento de<span class=\"_ _1\"></span>lla loro<span class=\"_ _1\"></span> maturaz<span class=\"_ _1\"></span>ione.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-702": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws123 gs336\">Dividendi<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws17a gs337\">I di<span class=\"ls0 ws5c\">videndi ricevuti sono rilevati quando, in seguito all\u2019a<span class=\"_ _3\"></span>ssunzione della delibera da parte </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs338\">dell\u2019assemblea, \u00e8 stabilito il d<span class=\"_ _5f\"></span>ir<span class=\"_ _1\"></span>itto a ricevere il pagamento, tipicamen<span class=\"_ _3\"></span>te coincidente con l\u2019incasso;<span class=\"_ _1ec\"> </span><span class=\"ff2 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs33a\">quelli distribuiti da so<span class=\"_ _3\"></span>ciet\u00e0 incluse nell\u2019area di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>onsolidamen<span class=\"ls16 ws73\">to<span class=\"lse ws80\">, s<span class=\"_ _3\"></span>oci<span class=\"_ _3\"></span>et\u00e0 co<span class=\"_ _5f\"></span>ntrollat<span class=\"_ _5f\"></span>e come an<span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs33b\">societ\u00e0 collegate valutate col metodo del patrimonio netto,<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span>vengono stornati con contropartita<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs33c\">la voce \u201cUtili/Perdite<span class=\"_ _1\"></span> portati a nuovo\u201d.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-703": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls0 ws0 gs33e\">Im<span class=\"lsa wsd\">poste sul reddit<span class=\"_ _3\"></span>o dell\u2019eser<span class=\"_ _3\"></span>cizio<span class=\"ls8 ws8\">, attivit\u00e0 fi<span class=\"_ _3\"></span>scali e passivit\u00e0 <span class=\"_ _3\"></span>fiscali differite<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs33f\">Le imposte correnti sono d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>terminate in base alla stim<span class=\"_ _5f\"></span>a del reddito imponibile in conformit\u00e0 alle<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs340\">disposizioni in vigore, tenendo conto delle esenzioni a<span class=\"_ _5f\"></span>pplicabili, dei c<span class=\"_ _1\"></span>rediti d\u2019imposta spettanti e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs341\">degli effetti relativi all\u2019adesione al \u201cconsolidato fisca<span class=\"ls23 ws27\">le\u201d.</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">Le imposte sul reddito s<span class=\"_ _5f\"></span>ono rilevate nel<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs342\">conto e<span class=\"_ _5f\"></span>conomico ad<span class=\"_ _5f\"></span> eccezione d<span class=\"_ _5f\"></span>i quelle rela<span class=\"_ _5f\"></span>tive a voci d<span class=\"_ _5f\"></span>irettament<span class=\"_ _3\"></span>e add<span class=\"_ _5f\"></span>ebitate o a<span class=\"_ _5f\"></span>ccreditate<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs343\">ad una riserva di patrimonio netto il cui effetto fiscale \u00e8 anch\u2019esso r<span class=\"_ _1\"></span>iconosciuto direttamente a<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1d gs344\">patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">di</span> <span class=\"ls19 ws22\">cui \u00e8 data evidenza nel cont<span class=\"_ _1\"></span>o economico complessivo</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs345\">Nel bilancio consolidato sono accantonate le attivit\u00e0 e le passivit\u00e0 differite relative alle differenze<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs346\">temporanee legate alle rettifiche apportate ai bilanci delle societ\u00e0 consolidate per adeguamento<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs347\">a<span class=\"ws52\">i principi contabili omogenei del Gruppo, non<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>h\u00e9 alle differenze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>emporanee sorte fra i <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>isultati<span class=\"_ _1ec\"> </span></span><span class=\"ws52\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs348\">civilistici ed i relativi im<span class=\"_ _3\"></span>ponibili fiscali.<span class=\"ws0\"> </span>Vengono inol<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re iscritte, ove<span class=\"_ _5f\"></span> e<span class=\"_ _1\"></span>sistenti, le attivit\u00e0 <span class=\"_ _5f\"></span>ant<span class=\"_ _1\"></span>icipate e le<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs349\">pass<span class=\"_ _5f\"></span>ivit\u00e0 differi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ori<span class=\"_ _5f\"></span>ginate dal<span class=\"_ _5f\"></span>le differe<span class=\"ls0 ws7b\">nze temporanee deducibili e tassabili tra il valore di carico<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs34a\">delle attivit\u00e0 e passivit\u00e0 ed il <span class=\"_ _3\"></span>conseguente valore riconosciuto ai fini fis<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ali, nonch\u00e9 dalle rettifiche<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gs34b\">di consolidamento.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">Le imposte ant<span class=\"_ _1\"></span>icipate sono iscritte in bilancio, conteggiate in ba<span class=\"_ _3\"></span>se alle aliquote<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs34c\">fiscali applicabili nel period<span class=\"_ _3\"></span>o in cui il differimento si<span class=\"_ _5f\"></span> realizza, solo se il loro futuro recupero <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsd3 gs34d\">probabile.<span class=\"_ _1\"></span> Le attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lse ws29\">fiscali<span class=\"_ _5f\"></span> differite<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">e le passivit\u00e0 per imposte differite sono classificate tra le attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws29\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs34e\">e le passivit\u00e0 non <span class=\"_ _3\"></span>correnti.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">Le attivit\u00e0 e passivit\u00e0 fiscali differite sono compensate quando vi \u00e8 u<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws93\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs34f\">diritto legale a compensare le imposte<span class=\"_ _1\"></span> correnti attive e pa<span class=\"_ _3\"></span>ssive e quando si riferisc<span class=\"_ _1\"></span>ono ad imposte<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs350\">dovute alla medesima autorit\u00e0 fiscale e la Capogruppo intende liquidare le at<span class=\"_ _3\"></span>tivit\u00e0 e le passivit\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws9b gs351\">fiscali correnti su<span class=\"_ _1\"></span> base netta.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>T<span class=\"ls11 ws8d\">utte le </span><span class=\"ws58\">controllate italiane<span class=\"ls11 ws8d\">, ad eccezione d<span class=\"_ _3\"></span>ella <span class=\"ls19 ws2b\">societ\u00e0 <span class=\"ls10 ws16\">ar<span class=\"_ _1\"></span>matoriale<span class=\"_ _1\"></span> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws100 gs352\">che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage t<span class=\"_ _1\"></span>ax\u201d, <span class=\"ls23 ws27\">ader<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">ono<span class=\"ls0 ws0\"> </span><span class=\"ws9d\">al sis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ema del \u201cconsolidato fiscale\u201d posto in capo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls23 ws27\"><span class=\"ls19 ws2b\"><span class=\"ws9d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs353\">a Orse<span class=\"_ _3\"></span>ro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">ai sensi degli art<span class=\"_ _1\"></span>t. 117 e seg<span class=\"ls11 ws5f\">g. del </span></span>T.U.I.R. <span class=\"_ _37\"></span><span class=\"ls10 ws62\">ed analogo sist<span class=\"_ _1\"></span>ema \u00e8 stat<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ivato in Francia<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls10 ws62\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs354\">relativa<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"_ _3\"></span>AZ Fran<span class=\"_ _3\"></span>ce e l<span class=\"_ _5f\"></span>e sue contro<span class=\"_ _5f\"></span>llate Po<span class=\"_ _3\"></span>stifrui<span class=\"_ _5f\"></span>t e Frutti<span class=\"_ _5f\"></span>ca.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-736": {
   "value": "Im<span class=\"lsa wsd\">poste sul reddit<span class=\"_ _3\"></span>o dell\u2019eser<span class=\"_ _3\"></span>cizio<span class=\"ls8 ws8\">, attivit\u00e0 fi<span class=\"_ _3\"></span>scali e passivit\u00e0 <span class=\"_ _3\"></span>fiscali differite<span class=\"ls0 ws0\"> </span></span></span>Le imposte correnti sono d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>terminate in base alla stim<span class=\"_ _5f\"></span>a del reddito imponibile in conformit\u00e0 alle<span class=\"_ _1ec\"> </span> disposizioni in vigore, tenendo conto delle esenzioni a<span class=\"_ _5f\"></span>pplicabili, dei c<span class=\"_ _1\"></span>rediti d\u2019imposta spettanti e<span class=\"_ _1ec\"> </span> degli effetti relativi all\u2019adesione al \u201cconsolidato fisca<span class=\"ls23 ws27\">le\u201d.</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">Le imposte sul reddito s<span class=\"_ _5f\"></span>ono rilevate nel<span class=\"_ _5f\"></span> </span></span>conto e<span class=\"_ _5f\"></span>conomico ad<span class=\"_ _5f\"></span> eccezione d<span class=\"_ _5f\"></span>i quelle rela<span class=\"_ _5f\"></span>tive a voci d<span class=\"_ _5f\"></span>irettament<span class=\"_ _3\"></span>e add<span class=\"_ _5f\"></span>ebitate o a<span class=\"_ _5f\"></span>ccreditate<span class=\"_ _3\"></span> ad una riserva di patrimonio netto il cui effetto fiscale \u00e8 anch\u2019esso r<span class=\"_ _1\"></span>iconosciuto direttamente a<span class=\"_ _1ec\"> </span> patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">di</span> <span class=\"ls19 ws22\">cui \u00e8 data evidenza nel cont<span class=\"_ _1\"></span>o economico complessivo</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Nel bilancio consolidato sono accantonate le attivit\u00e0 e le passivit\u00e0 differite relative alle differenze<span class=\"_ _1ec\"> </span> temporanee legate alle rettifiche apportate ai bilanci delle societ\u00e0 consolidate per adeguamento<span class=\"_ _1ec\"> </span> a<span class=\"ws52\">i principi contabili omogenei del Gruppo, non<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>h\u00e9 alle differenze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>emporanee sorte fra i <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>isultati<span class=\"_ _1ec\"> </span></span><span class=\"ws52\"> </span>civilistici ed i relativi im<span class=\"_ _3\"></span>ponibili fiscali.<span class=\"ws0\"> </span>Vengono inol<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re iscritte, ove<span class=\"_ _5f\"></span> e<span class=\"_ _1\"></span>sistenti, le attivit\u00e0 <span class=\"_ _5f\"></span>ant<span class=\"_ _1\"></span>icipate e le<span class=\"_ _5f\"></span> pass<span class=\"_ _5f\"></span>ivit\u00e0 differi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e ori<span class=\"_ _5f\"></span>ginate dal<span class=\"_ _5f\"></span>le differe<span class=\"ls0 ws7b\">nze temporanee deducibili e tassabili tra il valore di carico<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span>delle attivit\u00e0 e passivit\u00e0 ed il <span class=\"_ _3\"></span>conseguente valore riconosciuto ai fini fis<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ali, nonch\u00e9 dalle rettifiche<span class=\"_ _1ec\"> </span> di consolidamento.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws84\">Le imposte ant<span class=\"_ _1\"></span>icipate sono iscritte in bilancio, conteggiate in ba<span class=\"_ _3\"></span>se alle aliquote<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span>fiscali applicabili nel period<span class=\"_ _3\"></span>o in cui il differimento si<span class=\"_ _5f\"></span> realizza, solo se il loro futuro recupero <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1ec\"> </span> probabile.<span class=\"_ _1\"></span> Le attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"lse ws29\">fiscali<span class=\"_ _5f\"></span> differite<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">e le passivit\u00e0 per imposte differite sono classificate tra le attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws29\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span>e le passivit\u00e0 non <span class=\"_ _3\"></span>correnti.<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">Le attivit\u00e0 e passivit\u00e0 fiscali differite sono compensate quando vi \u00e8 u<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws93\"> </span></span>diritto legale a compensare le imposte<span class=\"_ _1\"></span> correnti attive e pa<span class=\"_ _3\"></span>ssive e quando si riferisc<span class=\"_ _1\"></span>ono ad imposte<span class=\"_ _1ec\"> </span> dovute alla medesima autorit\u00e0 fiscale e la Capogruppo intende liquidare le at<span class=\"_ _3\"></span>tivit\u00e0 e le passivit\u00e0<span class=\"_ _1ec\"> </span> fiscali correnti su<span class=\"_ _1\"></span> base netta.<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>T<span class=\"ls11 ws8d\">utte le </span><span class=\"ws58\">controllate italiane<span class=\"ls11 ws8d\">, ad eccezione d<span class=\"_ _3\"></span>ella <span class=\"ls19 ws2b\">societ\u00e0 <span class=\"ls10 ws16\">ar<span class=\"_ _1\"></span>matoriale<span class=\"_ _1\"></span> </span></span></span></span></span>che ha optat<span class=\"_ _1\"></span>o per la \u201ctonnage t<span class=\"_ _1\"></span>ax\u201d, <span class=\"ls23 ws27\">ader<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">ono<span class=\"ls0 ws0\"> </span><span class=\"ws9d\">al sis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ema del \u201cconsolidato fiscale\u201d posto in capo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls23 ws27\"><span class=\"ls19 ws2b\"><span class=\"ws9d\"> </span></span></span>a Orse<span class=\"_ _3\"></span>ro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">ai sensi degli art<span class=\"_ _1\"></span>t. 117 e seg<span class=\"ls11 ws5f\">g. del </span></span>T.U.I.R. <span class=\"_ _37\"></span><span class=\"ls10 ws62\">ed analogo sist<span class=\"_ _1\"></span>ema \u00e8 stat<span class=\"_ _1\"></span>o att<span class=\"_ _1\"></span>ivato in Francia<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls10 ws62\"> </span></span>relativa<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"_ _3\"></span>AZ Fran<span class=\"_ _3\"></span>ce e l<span class=\"_ _5f\"></span>e sue contro<span class=\"_ _5f\"></span>llate Po<span class=\"_ _3\"></span>stifrui<span class=\"_ _5f\"></span>t e Frutti<span class=\"_ _5f\"></span>ca.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-704": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws8 gs356\">Criteri di conversione <span class=\"_ _5f\"></span>d<span class=\"_ _1\"></span>elle poste in v<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>luta<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs357\">I costi ed i ricavi denominati in valute dive<span class=\"_ _1\"></span>rse dall\u2019euro, cos\u00ec come gli investimenti effettuati in<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs358\">immobilizzazioni tecniche e partec<span class=\"_ _1\"></span>ipazioni, sono contabilizzati con riferimento ai cambi storici della<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs359\">data delle relative operazioni.<span class=\"ws0\"> <span class=\"_ _37\"></span></span>I crediti ed i debiti in valuta sono orig<span class=\"_ _1\"></span>inariamente iscritti sulla b<span class=\"ls10 ws16\">ase<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws16\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gs35a\">dei cambi storici delle relative operazioni, con le d<span class=\"_ _3\"></span>ifferenze cambio realizzate in occasione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs35b\">dell\u2019incasso o del pagamento is<span class=\"_ _3\"></span>critte a conto economico; i c<span class=\"_ _3\"></span>rediti e debiti in valut<span class=\"_ _3\"></span>a in essere alla<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs35c\">data di chiusura dell\u2019esercizio vengono valorizza<span class=\"_ _3\"></span>ti ai cambi d<span class=\"_ _3\"></span>el 31 dicembre. I relativi u<span class=\"_ _3\"></span>tili e perdite<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs35d\">su cambi sono imputat<span class=\"_ _1\"></span>i a conto economico.<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-705": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls0 ws0 gs35f\">U<span class=\"ls8 wsa\">tile per azione</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs360\">L\u2019utile<span class=\"ls11 ws23\">/perdita</span> <span class=\"_ _9\"></span><span class=\"ls23 ws185\">per<span class=\"_ _1\"></span> azi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">\u00e8 <span class=\"_ _9\"></span><span class=\"ls0 ws84\">calcolato dividendo l\u2019utile/perdita dell\u2019esercizio<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">attr<span class=\"_ _1\"></span>ibuibile ai soci della<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls23 ws185\"><span class=\"ls11 ws23\"><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs361\">controllante<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws5d\">per<span class=\"_ _1\"></span> il nume<span class=\"_ _1\"></span>ro medio pon<span class=\"_ _1\"></span>der</span><span class=\"ws75\">ato delle azi<span class=\"_ _1\"></span>oni ordinarie in circolazione nel periodo di<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws75\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs362\">riferimento, escludendo le a<span class=\"_ _3\"></span>zioni proprie. Ai fini del <span class=\"_ _5f\"></span>calc<span class=\"_ _1\"></span>olo dell\u2019utile<span class=\"ls11 ws23\">/perdi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">diluito per azione, la<span class=\"_ _5f\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs363\">media ponderata delle azi<span class=\"_ _3\"></span>oni in circolazione \u00e8 m<span class=\"_ _3\"></span>odificata assumendo la <span class=\"_ _5f\"></span>conv<span class=\"_ _1\"></span>ersione di <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utte l<span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws23\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs364\">potenziali azioni c<span class=\"_ _1\"></span>he c<span class=\"ls19 ws22\">omportano un effetto diluit<span class=\"_ _1\"></span>ivo.</span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-706": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls0 ws0 gs366\">U<span class=\"lsa ws11\">so di sti<span class=\"_ _5f\"></span>me, rischi ed i<span class=\"_ _5f\"></span>ncertezze<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs367\">La redazione del bilancio <span class=\"ls19 ws2b\">consolidato <span class=\"_ _1\"></span></span>e delle relative note in applicazione de<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li IFRS richiede da<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs368\">parte della Direzione l\u2019effettuazione di stime e di assun<span class=\"_ _3\"></span>zioni che hanno effetto sui va<span class=\"_ _3\"></span>lori dei ricavi,<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs369\">costi delle attivit\u00e0 e delle <span class=\"_ _5f\"></span>passivit\u00e0 di bilancio e sull\u2019informativa relativa ad attivit\u00e0 e passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs36a\">potenziali alla data di rife<span class=\"_ _3\"></span>rimento. Le stime e<span class=\"_ _5f\"></span> le<span class=\"_ _1\"></span> assunzioni u<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ilizzate sono basate su<span class=\"_ _5f\"></span>ll\u2019esper<span class=\"_ _1\"></span>ienza, su<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs36b\">altri fattori considerati rilevanti e sulle informazioni disponibili. I risultati che si consunt<span class=\"_ _5f\"></span>iv<span class=\"_ _1\"></span>eranno<span class=\"_ _1ec\"> </span><span class=\"ff2 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs36d\">potrebbero pert<span class=\"_ _1\"></span>anto differire da tali stime. Le<span class=\"_ _1\"></span> stime e le assunzioni possono variar<span class=\"_ _1\"></span>e da un esercizio<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs36e\">all\u2019altro e, pertant<span class=\"_ _1\"></span>o sono riviste <span class=\"ls0 ws47\">periodicamente; gli effetti di ogni variazione a<span class=\"ws0\">d <span class=\"_ _40\"></span></span></span>esse apportate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs36f\">sono riflesse a conto economico nel per<span class=\"_ _1\"></span>iodo in cui avviene la revisione di stima<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs370\">Le principali stime<span class=\"ws0\">, <span class=\"_ _40\"></span></span>per le quali \u00e8 maggiormente r<span class=\"_ _1\"></span>ichiesto l\u2019impiego di valutazioni soggettive da<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs371\">parte della<span class=\"ws0\"> <span class=\"ls11 ws23\">Direzione</span>, <span class=\"ws1e\">vengono utilizzate tipicamente</span> <span class=\"ls11 ws23\">per: </span> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs372\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws109\">det<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e de<span class=\"ls10 ws179\">gli accan<span class=\"_ _1\"></span>tonament<span class=\"_ _1\"></span>i ai fondi<span class=\"_ _1\"></span> svalutazion<span class=\"_ _1\"></span>e <span class=\"ls0 ws10b\">crediti e </span>altre event<span class=\"_ _1\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 lsf ws109\"><span class=\"ls10 ws179\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs373\">svalut<span class=\"_ _1\"></span>azion<span class=\"ls0 ws0\">i <span class=\"lsf ws15\">di att<span class=\"_ _1\"></span>iv<span class=\"ls1b ws2e\">it<span class=\"_ _1\"></span>\u00e0</span></span>;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs374\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">calcolo del fair value delle attivit\u00e0 biologiche;<span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs375\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">acquisizion<span class=\"ws52\">i di societ\u00e0 </span>e <span class=\"_ _37\"></span><span class=\"ws52\">relativa determinazione dei fair value ad uso identificazione del<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws52\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs376\">valore<span class=\"_ _1\"></span> di avviamento<span class=\"_ _1\"></span>, anche a <span class=\"ls19 ws22\">titolo provvisorio;<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs377\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">definizione<span class=\"_ _1\"></span> della vita utile delle imm<span class=\"_ _3\"></span>obilizzazioni e<span class=\"ws0\">d </span>i correlati ammortamenti; <span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs378\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws16\">acc<span class=\"_ _1\"></span>antoname<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span><span class=\"ls0 ws0\">a <span class=\"_ _5f\"></span><span class=\"ws28\">fondi rischi di natura ambientale e per <span class=\"lse wsd6\">passi<span class=\"_ _3\"></span>vit\u00e0 co<span class=\"_ _5f\"></span>rrelate a co<span class=\"_ _5f\"></span>ntenziosi<span class=\"_ _3\"></span> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws149 gs379\">di natura legale e <span class=\"_ _3\"></span>fiscale; in particolare, i<span class=\"_ _3\"></span> processi valutativi <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>iguardano sia la<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs37a\">determinazione del grado di probabilit\u00e0 di avveramento delle condizioni che possono<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs37b\">comportare un esborso fin<span class=\"_ _1\"></span>anziario, sia la quantificazi<span class=\"ls11 ws0\">one del rela<span class=\"_ _5f\"></span>tivo ammontare; <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs37c\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 wsc5\">cont<span class=\"_ _1\"></span>eggio del<span class=\"ls0 ws6c\">le imposte di<span class=\"_ _3\"></span>fferite attive, la cui iscrizione \u00e8 s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>pportata dalle prospettive<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls19 wsc5\"><span class=\"ls0 ws6c\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs37d\">d\u2019imponibilit\u00e0 del Gruppo risultanti dalla redditivit\u00e0 attesa prev<span class=\"_ _1\"></span>ista dai piani industriali e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs37e\">dalla prev<span class=\"_ _1\"></span><span class=\"ls19 ws22\">isione di composizione<span class=\"ls0 ws0\"> <span class=\"ls24 ws102\">de<span class=\"_ _1\"></span>i \u201cc<span class=\"_ _1\"></span>on</span><span class=\"ws16\">solidati fiscali\u201d; </span> </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs37f\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws8f\">ver<span class=\"_ _1\"></span>ifica della tenuta di <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alore delle attivit\u00e0 immateriali, materiali e delle parteci<span class=\"_ _3\"></span>pazioni<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws8f\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws4c gs380\">basata, per<span class=\"_ _1\"></span> quanto concerne la stima del v<span class=\"_ _1\"></span>alore d\u2019uso, sull\u2019<span class=\"ls0 ws3a\">utilizzo di <span class=\"ws0\">p</span>iani finanziari<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws3a\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs381\">elaborat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ls19 ws93\">su<span class=\"_ _1\"></span> un insieme di assunzioni e ipotesi <span class=\"lsf ws1f\">di <span class=\"_ _1\"></span><span class=\"ls23 ws27\">ev<span class=\"_ _1\"></span>e<span class=\"ls3d ws1b7\">nti futuri <span class=\"ls0 ws0\">c</span></span><span class=\"ws51\">he no<span class=\"_ _1\"></span>n nece<span class=\"_ _1\"></span>ssa<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te si<span class=\"_ _1\"></span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs382\">verifi<span class=\"_ _3\"></span>cheran<span class=\"_ _3\"></span>no. <span class=\"_ _5f\"></span>Analoghi p<span class=\"_ _5f\"></span>rocessi es<span class=\"_ _5f\"></span>timativi<span class=\"_ _3\"></span> sono <span class=\"_ _5f\"></span>necess<span class=\"_ _3\"></span>ari in<span class=\"_ _5f\"></span> caso di<span class=\"_ _5f\"></span> riferimen<span class=\"_ _3\"></span>to a<span class=\"_ _3\"></span>l val<span class=\"_ _5f\"></span>ore<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs383\">di presumibile realizzo a causa dell\u2019incertezza insita in ogni negoziazione.<span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-781": {
   "value": "Uso di stime, rischi ed incertezze La redazione del bilancio consolidato e delle relative note in applicazione degli IFRS richiede da parte della Direzione l\u2019effettuazione di stime e di assunzioni che hanno effetto sui valori dei ricavi, costi delle attivit\u00e0 e delle passivit\u00e0 di bilancio e sull\u2019informativa relativa ad attivit\u00e0 e passivit\u00e0 potenziali alla data di riferimento. Le stime e le assunzioni utilizzate sono basate sull\u2019esperienza, su altri fattori considerati rilevanti e sulle informazioni disponibili. I risultati che si consuntiveranno  potrebbero pertanto differire da tali stime. Le stime e le assunzioni possono variare da un esercizio all\u2019altro e, pertanto sono riviste periodicamente; gli effetti di ogni variazione ad esse apportate sono riflesse a conto economico nel periodo in cui avviene la revisione di stima. Le principali stime, per le quali \u00e8 maggiormente richiesto l\u2019impiego di valutazioni soggettive da parte della Direzione, vengono utilizzate tipicamente per:  \u22c5  determinazione degli accantonamenti ai fondi svalutazione crediti e altre eventuali svalutazioni di attivit\u00e0; \u22c5  calcolo del fair value delle attivit\u00e0 biologiche; \u22c5  acquisizioni di societ\u00e0 e relativa determinazione dei fair value ad uso identificazione del valore di avviamento, anche a titolo provvisorio; \u22c5  definizione della vita utile delle immobilizzazioni ed i correlati ammortamenti;  \u22c5  accantonamenti a fondi rischi di natura ambientale e per passivit\u00e0 correlate a contenziosi di natura legale e fiscale; in particolare, i processi valutativi riguardano sia la determinazione del grado di probabilit\u00e0 di avveramento delle condizioni che possono comportare un esborso finanziario, sia la quantificazione del relativo ammontare;  \u22c5  conteggio delle imposte differite attive, la cui iscrizione \u00e8 supportata dalle prospettive d\u2019imponibilit\u00e0 del Gruppo risultanti dalla redditivit\u00e0 attesa prevista dai piani industriali e dalla previsione di composizione dei \u201cconsolidati fiscali\u201d;  \u22c5  verifica della tenuta di valore delle attivit\u00e0 immateriali, materiali e delle partecipazioni basata, per quanto concerne la stima del valore d\u2019uso, sull\u2019utilizzo di piani finanziari elaborati su un insieme di assunzioni e ipotesi di eventi futuri che non necessariamente si verificheranno. Analoghi processi estimativi sono necessari in caso di riferimento al valore di presumibile realizzo a causa dell\u2019incertezza insita in ogni negoziazione. 2029. Per quanto concerne il valore degli ammortamenti esso \u00e8 stato conteggiato in maniera tale  da portare ad un valore delle navi a fine 2029 pari al loro scrap value.  Nella predisposizione dell\u2019impairment test si sono usati i dati di Budget 2023 approvati nel Consiglio  di Amministrazione del 2 febbraio 2023. Per l\u2019attualizzazione si utilizza come tasso di sconto il WACC post-tax che tiene conto dei rischi  specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa  su una ponderazione tra il costo del debito e il costo dell\u2019equity, elaborato sulla base dei valori di  societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impairment. Per l\u2019impairment  test 2022  si \u00e8 fatto ricorso,  come gi\u00e0 nel precedente esercizio,  ad un professionista esterno,  docente universitario, per la determinazione dei parametri applicati nel test, come indicati qui di  seguito:         WACC              \u201cg\u201d rate CGU Italia      7,97%    0,85%  CGU Francia      7,47%    1,00%  CGU Penisola Iberica    7,86%    1,00% CGU Grecia      9,78%    1,00%  CGU Messico      11,98%    0,50%   CGU Cosiarma      13,90%    -  Le risultanze dei conteggi hanno evidenziato gli ampi margini (i cosiddetti \u201chead-room\u201d) tra i valori  contabili delle CGU, rappresentati dai rispettivi Capitali Investiti Netti  (di seguito \u201cCIN\u201d), ed i  corrispettivi valori d\u2019uso rappresentati dagli Enterprise Value: Valori in migliaia \u20ac  WACC  \"g\" rate  Enterprise  Value  CIN Conso  Head-room  - Italia  7,97%  0,85%  100.726   93.115   7.611   - Francia 7,47% 1,00% 45.299  28.531  16.768   - Penisola Iberica  7,86%  1,00%  75.562   68.097   7.465   - Grecia  9,78%  1,00%  5.726   2.289   3.437   - Messico 11,98%  0,50%  12.674   5.325   7.349   - Cosiarma  13,90% - 87.780  44.313  43.467  Si precisa come i valori di \u201cCIN Conso\u201d indichino le somme dei CIN delle diverse societ\u00e0 appartenenti alle varie CGU, dedotti i costi delle partecipazioni in societ\u00e0 appartenenti alla stessa  CGU ed incrementati dei valori di Avviamento  e/o delle altre rettifiche in sede di acquisizione  come conteggiate nell\u2019ambito del bilancio consolidato. L\u2019analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019impairment test,  quanto dovrebbe diminuire l\u2019Adjusted EBITDA, fermi i parametri di WACC e \u201cg\u201d rate, per azzerare l\u2019\u201chead-room\u201d delle diverse CGU, cos\u00ec come su quale valore dovrebbe collocarsi il WACC, fermi i  valori di Adjusted EBITDA e \u201cg\u201d rate, per l\u2019azzeramento dell\u2019\u201dhead-room\u201d e lo stesso per il \u201cg\u201d rate,  fermi i valori di Adjusted EBITDA e WACC. La tabella seguente riporta il risultato di tale test CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -5,94%  8,56%  0,16%  - Francia  -27,85%  11,63%  -4,25%  - Penisola Iberica  -5,37%  8,57%  0,17%  - Grecia  -34,10%  16,70%  -7,80%  - Messico -72,90% 26,84% -26,00%  - Cosiarma  -47,60%  45,40%  - Analogo test \u00e8 stato fatto ad uso del bilancio d\u2019esercizio di Orsero S.p.A., nel qual caso i va messi a confronto sono quelli dell\u2019Equity Value contro i rispettivi valori di carico delle partecipazi In questa tabella non compare il Messico in quanto le societ\u00e0 sono partecipate da AZ France. Valori in migliaia \u20ac  WACC  \"g\" rate Equity Value Costo partecipazione Head-roo - Italia  7,97%  0,85%  65.444   55.549   9.895   - Francia  7,47%  1,00%  48.611   21.466   27.145   - Penisola Iberica  7,86%  1,00%  57.690   46.407   11.283   - Grecia  9,78%  1,00%  8.009   2.505   5.504   - Cosiarma   13,90%  -  111.164   31.849   79.315  A seguire la relativa sensitivity (per Cosiarma N.s. sta ad indicare un valore irrealistico superior 100%): CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -7,72%  8,76%  -0,07%  - Francia  -45,10%  18,57%  -16,00%  - Penisola Iberica  -8,11%  9,00%  -0,32%  - Grecia  -54,50%  33,25%  -34,50%  - Cosiarma  -86,80% N.s.  - Ai sensi dello IAS 36, il risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi disponibili e stime ragionevoli sull\u2019evoluzione del capitale investito, ha dimostrato la tenuta dei valori delle principali societ\u00e0 come sopra ricordate nei confronti dei rispettivi valori di carico e di  conseguenza rispetto ai patrimoni netti contabili usati nel consolidamento, determinando quindi  la non necessit\u00e0 di alcuna svalutazione nel bilancio consolidato. Si segnala che nel periodo in esame non si sono verificate variazioni di stima nella valutazione della  vita utile delle attivit\u00e0 immateriali diverse dall\u2019avviamento, nella scelta del metodo di  ammortamento, n\u00e9 che siano  stati individuati indicatori endogeni ed esogeni che diano  un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzione di valore. Si segnala che il management ha verificato la tenuta dei valori delle quattro unit\u00e0 Cale Rosse in  ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0  di impairment del valore delle navi stesse. Al 31 dicembre  2022  il Gruppo ha verificato l\u2019insussistenza di indicatori endogeni o esogeni di  possibile riduzione del valore della voce Immobili, impianti e macchinari. Di conseguenza, il valore  degli Immobili, impianti e macchinari non \u00e8 stato sottoposto a test di impairment. NOTA 6. Attivit\u00e0 fiscali differite Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Attivit\u00e0 fiscali differite 8.323  8.492  (168) Le  Attivit\u00e0 fiscali differite  vengono  rilevate  con un criterio prudenziale quando ne sia valutato ragionevole e probabile il loro recupero a mezzo dei futuri imponibili; esse possono derivare dall differenze temporanee tra il valore delle attivit\u00e0 e passivit\u00e0 riflessi nel bilancio rispetto al valor delle stesse ai fini fiscali cos\u00ec come dalle perdite fiscali riportabili agli esercizi successivi.  La voce Attivit\u00e0 fiscali differite al 31 dicembre 2022, pari ad euro 8.323 migliaia \u00e8 rilevata sia i relazione alla valorizzazione delle perdite fiscali pregresse delle societ\u00e0 italiane ed estere, che delle differenze temporali di imponibilit\u00e0/deducibilit\u00e0 di costi e ricavi secondo le rispettive normativ fiscali, quali ad esempio gli  accantonamenti ai  fondi  rischi e svalutazione crediti,  nonch\u00e9  all scritture di transizione ai principi IFRS, quali ad esempio la determinazione della passivit\u00e0 per benefici definiti ai dipendenti secondo la metodologia attuariale.  Per quanto concerne la composizione e la movimentazione di tale voce si rimanda a quanto riportato nella tabella sottostante e nella Nota 29 \u201cImposte sul reddito\u201d. Valori in migliaia \u20ac  31.12.2022  31.12.2021 Perdite fiscali  5.397   5.020  Effetto Piani benefici definiti ai dipendenti  567   829  Ammortamenti/Avviamenti/Marchio 571  598  Svalutazioni ed accantonamenti  1.005   993  Strumenti finanziari derivati  149   58  Vari minori 635  994  Attivit\u00e0 fiscali differite 8.323  8.492  Il saldo dei crediti verso societ\u00e0 del Gruppo collegate e correlate si riferisce principalmente a  normali crediti di fornitura e per l\u2019analisi delle posizioni si rimanda alla Nota 34 sulle parti correlate.  Di seguito si riporta la movimentazione del fondo svalutazione crediti che il Gruppo predispone in  un\u2019ottica realistica basata sull\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disciplinato dall\u2019IFRS  9 \u201cexpected losses\u201d e che risulta, inoltre, comprensiva di una quota di euro 50 migliaia a fronte del  pi\u00f9 generico rischio di mancato incasso di tutte le attivit\u00e0 finanziarie esposte in bilancio. Alla data  del bilancio rimangono iscritti euro 11,6 milioni, di cui la parte pi\u00f9 significativa, quasi euro 8,4 milioni, posta in capo alle societ\u00e0 portoghese, greca e spagnola a fronte di crediti scaduti e pressoch\u00e9 interamente svalutati nella fascia oltre l\u2019anno.  Valori in migliaia \u20ac  Fondo svalutazione crediti  Saldo al 31.12.2021 (11.803) Movimenti del periodo:    Accantonamenti  (572) Utilizzo/rilascio   682  Altro 48  Saldo al 31.12.2022  (11.644) NOTA 17. Fondi  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Fondo per restituzione parco contenitori  3.545   2.686   859  Fondi per rischi ed oneri  2.213   2.640   (426) Fondi 5.759  5.326  433  La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31 dicembre 2022 in varie societ\u00e0 del Gruppo, frutto di stime accurate da parte degli Amministratori nonch\u00e9 il fondo costituito per le previste spese di manutenzione da sostenersi al momento della restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al termine del contratto. Nel corso del 2022 l\u2019importo dei fondi risulta nel complesso in incremento, essenzialmente legato all\u2019accantonamento di competenza al fondo restituzione contenitori di  euro  859  migliaia. Gli accantonamenti iscritti nei fondi, che rappresentano la stima degli esborsi futuri elaborati anche sulla base dell\u2019esperienza storica, non sono stati assoggettati a valutazione attuariale in quanto l\u2019effetto \u00e8 stato ritenuto trascurabile nel bilancio consolidato. Per quanto invece concerne i fondi rischi altri su contenziosi la movimentazione \u00e8 frutto di accantonamenti per euro 380 migliaia a fronte di utilizzi per euro 806 migliaia. Qui di seguito si fornisce una breve panoramica sullo stato dei contenziosi significativi, di carattere fiscale, civile e giuslavoristico, in essere alla data del 31 dicembre 2022, sulla maggior parte dei quali come specificato non sono stati appostati accantonamenti in quanto si ritiene non probabile l\u2019esito negativo alla luce dei pareri ricevuti dai consulenti legali. Si segnala infatti come il principio IAS 37 prevede che gli amministratori debbano effettuare accantonamenti a bilancio nel solo caso in cui il rischio sia ritenuto probabile e quantificabile, con la finalit\u00e0 quindi di esprimere la situazione pi\u00f9 veritiera e corretta, mentre per gli altri rischi privi di tale caratteristica i principi contabili internazionali escludono l\u2019appostazione di fondi con una pura motivazione \u201cprudenziale\u201d. (a)  Contenzioso doganale -  Alla data di questa Relazione  risultano  tuttora in essere i contenziosi  con  l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi ad oggetto alcune importazioni di banane effettuate dal Gruppo negli anni dal 1997 al 2000 di cui \u00e8 stato ampiamente riferito nel prospetto informativo per la quotazione e nelle relazioni dei bilanci successive.  Detti contenziosi, a valle degli ultimi sviluppi processuali mantengono un rischio teorico ridottosi a circa euro 2,9  milioni a titolo di dazi doganali e IVA,  a  cui aggiungere interessi e costi accessori  da calcolarsi eventualmente  al momento dell\u2019esito  del giudizio ad oggi nuovamente pendente presso la Commissione Tributaria Regionale. Si ricorda che nel 2020 Simba stipul\u00f2 una polizza LBO volta a calmierare l\u2019eventuale impatto di un esito negativo nel giudizio. -  Similmente, relativamente all\u2019accantonamento al fondo rischi di euro 1.600 migliaia, di cui era stato dato conto nelle precedenti Relazioni ai bilanci 2019,  2020  e 2021,  circa  la condanna al pagamento in favore del MEF e dell\u2019Agenzia delle Dogane di una provvisionale di euro 1.580.950,15, alla quale il Gruppo ha prontamente opposto ricorso. Nel corso dell\u2019esercizio, si segnala come a luglio 2022 le Sezioni Unite della Cassazione hanno in parte accolto il ricorso, cassando la sentenza impugnata e rinviando la causa alla Corte d\u2019Appello di Venezia, in diversa composizione e l\u2019Avvocatura dello Stato ha riassunto giudizio con vocatio  a dicembre 2023.  In ottica prudenziale ed in attesa dei prossimi passaggi processuali la societ\u00e0 ha comunque deciso di non liberare il fondo accantonamento riservandosi tale possibilit\u00e0 nel corso del 2023. (b)  Contenzioso fiscale   Al 31 dicembre 2022, la controllata messicana Comercializadora de Frutas Acapulco continua ad essere coinvolta in un contenzioso tributario scaturito a seguito di una verifica fiscale sul periodo d\u2019imposta 2013 ai fini delle imposte su reddito (ISR), imposta Empresarial a Tasa Unica (IETU) e IVA. Come gi\u00e0 segnalato negli scorsi bilanci l\u2019amministrazione fiscale locale contestava la deducibilit\u00e0\u0300 di alcuni costi connessi all\u2019acquisto, raccolta e trasporto di frutta reclamando un monte di circa 70 milioni di pesos a titolo di maggiori imposte e sanzioni (pari a circa euro 3.400 migliaia). La societ\u00e0 ha finora viste riconosciute nei vari gradi di giudizio le proprie ragioni, ma l\u2019amministrazione fiscale ha continuato a proporre appelli e tenere in sospeso il contenzioso. Su tale contenzioso la Societ\u00e0\u0300 non ha stanziato fondi rischi in quanto, con il supporto di consulenti locali, ha ritenuto remoto il rischio di soccombenza.   Al 31 dicembre 2022, la controllata portoghese Eurofrutas continua ad essere coinvolta in un contenzioso avente ad oggetto un avviso di accertamento fiscale relativo all\u2019anno 2014 attraverso cui l\u2019amministrazione fiscale portoghese accertava presuntivamente maggiori ricavi per euro 1.677 migliaia da cui scaturiva una maggiore IVA, incluso interessi, per euro 111 migliaia. Come segnalato nelle precedenti relazioni la societ\u00e0\u0300  aveva avviato un contenzioso avverso il suddetto accertamento, con sospensione del pagamento degli importi contestati, il cui esito risulta allo stato ancora pendente. La societ\u00e0 non ha stanziato fondi rischi su tale contenzioso in quanto, con il supporto dei consulenti locali, si ritiene remoto il rischio di soccombenza. (c)  Contenzioso civile Alla data di questa Relazione sono in essere alcuni contenziosi di carattere civilistico, di importo non rilevante, i pi\u00f9 significativi dei quali sono qui di seguito indicati:   Come riportato nella precedente relazione alla data del 31 dicembre 2022 la societ\u00e0 Fruttital (incorporante di Fruttital Firenze) continua ad essere coinvolta in un giudizio promosso da Sun World anche contro CONAD e Tropico S.r.l. ai fini dell\u2019accertamento della pretesa violazione di un brevetto per variet\u00e0 vegetale e di un segno distintivo di titolarit\u00e0 dell\u2019attrice e dell\u2019asserita commissione di atti di concorrenza sleale ex art. 2598 n. 1, 2 e 3 cod.civ., relativamente al quale nell\u2019udienza dell\u201911 ottobre 2022 il giudice ha trattenuto la causa in decisione e si \u00e8 pertanto in attesa dell\u2019esito.    Nel corso del 2022 la societ\u00e0 Fruttital \u00e8 stata parte di una serie di cause instaurate nei suoi confronti da vari lavoratori che avevano svolto attivit\u00e0 lavorativa nell\u2019ambito dell\u2019appalto intercorso tra Fruttital S.r.l. ed alcune cooperative presso il magazzino di Fruttital a Milano. La pretesa avanzata riguardava una richiesta di costituzione di un rapporto di lavoro subordinato che Fruttital ha respinto, stante anche il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior parte dei ricorrenti, il cui costo \u00e8 stato spesato. Al 31 dicembre 2022  risulta ancora pendente una minima parte di tali contenziosi, a fronte dei quali \u00e8 stata stanziata a fondo rischi una somma in linea con le transazioni finalizzate in corso d\u2019anno. Analoga situazione si \u00e8 verificata per alcuni dipendenti delle cooperative che operavano presso il magazzino di Firenze con i quali si prevede sia probabile che si raggiungano accordi di conciliazione a fronte dei quali \u00e8 stato effettuato un accantonamento a bilancio .  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-760": {
   "value": "Impairment test  Lo IAS 36 precisa che a ogni data di riferimento del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una riduzione di valore. Se esiste una qualsiasi indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019attivit\u00e0. Nel valutare se esiste la suddetta indicazione il Gruppo deve considerare la presenza di eventuali \u201cindicatori di perdita\u201d di valore, cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. Una perdita per riduzione di valore viene contabilizzata a conto economico quando il valore contabile di un\u2019attivit\u00e0 o unit\u00e0 generatrice di flussi finanziari eccede il valore recuperabile. I valori contabili delle attivit\u00e0 delle Societ\u00e0 sono, comunque valutati ad ogni data di riferimento del bilancio annuale. Le attivit\u00e0 immateriali a vita utile indefinita vengono verificate almeno annualmente e ogni qualvolta vi sia un\u2019indicazione di una possibile perdita di valore al fine di determinare se vi sia la sussistenza di tale perdita. Il Gruppo ha sottoposto a tale test il valore contabile del capitale investito netto al 31 dicembre 2022, individuando come \u201ccash generating units\u201d: -  i diversi Paesi in cui opera il Gruppo (Italia, Francia, Penisola Iberica, Grecia e Messico) stante gli stretti legami esistenti tra le societ\u00e0 distributrici residenti.  -  la societ\u00e0 Cosiarma, per verificare la tenuta di valore degli assets navali. La tenuta dei valori delle suddette CGU viene verificata comparando i valori contabili contro i corrispettivi valori d\u2019uso pari alla somma dei flussi di cassa attualizzati del triennio  2023-25 e del terminal value  che le singole CGU saranno in grado di generare secondo le stime del management. Per la societ\u00e0 Cosiarma, per le cui specifiche caratteristiche non \u00e8 appropriato conteggiare un Terminal Value, il flusso di cassa \u00e8 rapportato alla vita utile residua delle navi, al momento fissata al 31 dicembre 2029. Per la stima dei flussi di cassa si sono utilizzati i dati del Budget 2023 sulla base dei quali sono stati determinati i dati per gli anni 2024 e 2025 nonch\u00e9 quelli del Terminal Value. Per la sola Cosiarma si sono invece utilizzati i dati stimati di Adjusted EBITDA, Capex e CIN, anche in questo caso comprensivi degli Adjustment relativi al principio IFRS 16 per tutto il periodo fino la 31 dicembre 2029. Per quanto concerne il valore degli ammortamenti esso \u00e8 stato conteggiato in maniera tale  da portare ad un valore delle navi a fine 2029 pari al loro scrap value.  Nella predisposizione dell\u2019impairment test si sono usati i dati di Budget 2023 approvati nel Consiglio  di Amministrazione del 2 febbraio 2023. Per l\u2019attualizzazione si utilizza come tasso di sconto il WACC post-tax che tiene conto dei rischi  specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa  su una ponderazione tra il costo del debito e il costo dell\u2019equity, elaborato sulla base dei valori di  societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impairment. Per l\u2019impairment  test 2022  si \u00e8 fatto ricorso,  come gi\u00e0 nel precedente esercizio,  ad un professionista esterno,  docente universitario, per la determinazione dei parametri applicati nel test, come indicati qui di  seguito:         WACC              \u201cg\u201d rate CGU Italia      7,97%    0,85%  CGU Francia      7,47%    1,00%  CGU Penisola Iberica    7,86%    1,00% CGU Grecia      9,78%    1,00%  CGU Messico      11,98%    0,50%   CGU Cosiarma      13,90%    -  Le risultanze dei conteggi hanno evidenziato gli ampi margini (i cosiddetti \u201chead-room\u201d) tra i valori  contabili delle CGU, rappresentati dai rispettivi Capitali Investiti Netti  (di seguito \u201cCIN\u201d), ed i  corrispettivi valori d\u2019uso rappresentati dagli Enterprise Value: Valori in migliaia \u20ac  WACC  \"g\" rate  Enterprise  Value  CIN Conso  Head-room  - Italia  7,97%  0,85%  100.726   93.115   7.611   - Francia 7,47% 1,00% 45.299  28.531  16.768   - Penisola Iberica  7,86%  1,00%  75.562   68.097   7.465   - Grecia  9,78%  1,00%  5.726   2.289   3.437   - Messico 11,98%  0,50%  12.674   5.325   7.349   - Cosiarma  13,90% - 87.780  44.313  43.467  Si precisa come i valori di \u201cCIN Conso\u201d indichino le somme dei CIN delle diverse societ\u00e0 appartenenti alle varie CGU, dedotti i costi delle partecipazioni in societ\u00e0 appartenenti alla stessa  CGU ed incrementati dei valori di Avviamento  e/o delle altre rettifiche in sede di acquisizione  come conteggiate nell\u2019ambito del bilancio consolidato. L\u2019analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019impairment test,  quanto dovrebbe diminuire l\u2019Adjusted EBITDA, fermi i parametri di WACC e \u201cg\u201d rate, per azzerare l\u2019\u201chead-room\u201d delle diverse CGU, cos\u00ec come su quale valore dovrebbe collocarsi il WACC, fermi i  valori di Adjusted EBITDA e \u201cg\u201d rate, per l\u2019azzeramento dell\u2019\u201dhead-room\u201d e lo stesso per il \u201cg\u201d rate,  fermi i valori di Adjusted EBITDA e WACC. La tabella seguente riporta il risultato di tale test CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -5,94%  8,56%  0,16%  - Francia  -27,85%  11,63%  -4,25%  - Penisola Iberica  -5,37%  8,57%  0,17%  - Grecia  -34,10%  16,70%  -7,80%  - Messico -72,90% 26,84% -26,00%  - Cosiarma  -47,60%  45,40%  - Analogo test \u00e8 stato fatto ad uso del bilancio d\u2019esercizio di Orsero S.p.A., nel qual caso i va messi a confronto sono quelli dell\u2019Equity Value contro i rispettivi valori di carico delle partecipazi In questa tabella non compare il Messico in quanto le societ\u00e0 sono partecipate da AZ France. Valori in migliaia \u20ac  WACC  \"g\" rate Equity Value Costo partecipazione Head-roo - Italia  7,97%  0,85%  65.444   55.549   9.895   - Francia  7,47%  1,00%  48.611   21.466   27.145   - Penisola Iberica  7,86%  1,00%  57.690   46.407   11.283   - Grecia  9,78%  1,00%  8.009   2.505   5.504   - Cosiarma   13,90%  -  111.164   31.849   79.315  A seguire la relativa sensitivity (per Cosiarma N.s. sta ad indicare un valore irrealistico superior 100%): CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -7,72%  8,76%  -0,07%  - Francia  -45,10%  18,57%  -16,00%  - Penisola Iberica  -8,11%  9,00%  -0,32%  - Grecia  -54,50%  33,25%  -34,50%  - Cosiarma  -86,80% N.s.  - ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-774": {
   "value": "Impairment test  Lo IAS 36 precisa che a ogni data di riferimento del bilancio un\u2019entit\u00e0 deve valutare l\u2019esistenza di un\u2019indicazione che un\u2019attivit\u00e0 possa aver subito una riduzione di valore. Se esiste una qualsiasi indicazione di ci\u00f2, l\u2019entit\u00e0 deve stimare il valore recuperabile dell\u2019attivit\u00e0. Nel valutare se esiste la suddetta indicazione il Gruppo deve considerare la presenza di eventuali \u201cindicatori di perdita\u201d di valore, cos\u00ec come richiesto dal paragrafo 12 dello IAS 36. Una perdita per riduzione di valore viene contabilizzata a conto economico quando il valore contabile di un\u2019attivit\u00e0 o unit\u00e0 generatrice di flussi finanziari eccede il valore recuperabile. I valori contabili delle attivit\u00e0 delle Societ\u00e0 sono, comunque valutati ad ogni data di riferimento del bilancio annuale. Le attivit\u00e0 immateriali a vita utile indefinita vengono verificate almeno annualmente e ogni qualvolta vi sia un\u2019indicazione di una possibile perdita di valore al fine di determinare se vi sia la sussistenza di tale perdita. Il Gruppo ha sottoposto a tale test il valore contabile del capitale investito netto al 31 dicembre 2022, individuando come \u201ccash generating units\u201d: -  i diversi Paesi in cui opera il Gruppo (Italia, Francia, Penisola Iberica, Grecia e Messico) stante gli stretti legami esistenti tra le societ\u00e0 distributrici residenti.  -  la societ\u00e0 Cosiarma, per verificare la tenuta di valore degli assets navali. La tenuta dei valori delle suddette CGU viene verificata comparando i valori contabili contro i corrispettivi valori d\u2019uso pari alla somma dei flussi di cassa attualizzati del triennio  2023-25 e del terminal value  che le singole CGU saranno in grado di generare secondo le stime del management. Per la societ\u00e0 Cosiarma, per le cui specifiche caratteristiche non \u00e8 appropriato conteggiare un Terminal Value, il flusso di cassa \u00e8 rapportato alla vita utile residua delle navi, al momento fissata al 31 dicembre 2029. Per la stima dei flussi di cassa si sono utilizzati i dati del Budget 2023 sulla base dei quali sono stati determinati i dati per gli anni 2024 e 2025 nonch\u00e9 quelli del Terminal Value. Per la sola Cosiarma si sono invece utilizzati i dati stimati di Adjusted EBITDA, Capex e CIN, anche in questo caso comprensivi degli Adjustment relativi al principio IFRS 16 per tutto il periodo fino la 31 dicembre 2029. Per quanto concerne il valore degli ammortamenti esso \u00e8 stato conteggiato in maniera tale  da portare ad un valore delle navi a fine 2029 pari al loro scrap value.  Nella predisposizione dell\u2019impairment test si sono usati i dati di Budget 2023 approvati nel Consiglio  di Amministrazione del 2 febbraio 2023. Per l\u2019attualizzazione si utilizza come tasso di sconto il WACC post-tax che tiene conto dei rischi  specifici dell\u2019attivit\u00e0 e rispecchia le correnti valutazioni di mercato del costo del denaro. Si basa  su una ponderazione tra il costo del debito e il costo dell\u2019equity, elaborato sulla base dei valori di  societ\u00e0 comparabili a quelle appartenenti al Gruppo ed oggetto di impairment. Per l\u2019impairment  test 2022  si \u00e8 fatto ricorso,  come gi\u00e0 nel precedente esercizio,  ad un professionista esterno,  docente universitario, per la determinazione dei parametri applicati nel test, come indicati qui di  seguito:         WACC              \u201cg\u201d rate CGU Italia      7,97%    0,85%  CGU Francia      7,47%    1,00%  CGU Penisola Iberica    7,86%    1,00% CGU Grecia      9,78%    1,00%  CGU Messico      11,98%    0,50%   CGU Cosiarma      13,90%    -  Le risultanze dei conteggi hanno evidenziato gli ampi margini (i cosiddetti \u201chead-room\u201d) tra i valori  contabili delle CGU, rappresentati dai rispettivi Capitali Investiti Netti  (di seguito \u201cCIN\u201d), ed i  corrispettivi valori d\u2019uso rappresentati dagli Enterprise Value: Valori in migliaia \u20ac  WACC  \"g\" rate  Enterprise  Value  CIN Conso  Head-room  - Italia  7,97%  0,85%  100.726   93.115   7.611   - Francia 7,47% 1,00% 45.299  28.531  16.768   - Penisola Iberica  7,86%  1,00%  75.562   68.097   7.465   - Grecia  9,78%  1,00%  5.726   2.289   3.437   - Messico 11,98%  0,50%  12.674   5.325   7.349   - Cosiarma  13,90% - 87.780  44.313  43.467  Si precisa come i valori di \u201cCIN Conso\u201d indichino le somme dei CIN delle diverse societ\u00e0 appartenenti alle varie CGU, dedotti i costi delle partecipazioni in societ\u00e0 appartenenti alla stessa  CGU ed incrementati dei valori di Avviamento  e/o delle altre rettifiche in sede di acquisizione  come conteggiate nell\u2019ambito del bilancio consolidato. L\u2019analisi di sensitivity \u00e8 stata condotta evidenziando, sulla base dei dati dell\u2019impairment test,  quanto dovrebbe diminuire l\u2019Adjusted EBITDA, fermi i parametri di WACC e \u201cg\u201d rate, per azzerare l\u2019\u201chead-room\u201d delle diverse CGU, cos\u00ec come su quale valore dovrebbe collocarsi il WACC, fermi i  valori di Adjusted EBITDA e \u201cg\u201d rate, per l\u2019azzeramento dell\u2019\u201dhead-room\u201d e lo stesso per il \u201cg\u201d rate,  fermi i valori di Adjusted EBITDA e WACC. La tabella seguente riporta il risultato di tale test CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -5,94%  8,56%  0,16%  - Francia  -27,85%  11,63%  -4,25%  - Penisola Iberica  -5,37%  8,57%  0,17%  - Grecia  -34,10%  16,70%  -7,80%  - Messico -72,90% 26,84% -26,00%  - Cosiarma  -47,60%  45,40%  - Analogo test \u00e8 stato fatto ad uso del bilancio d\u2019esercizio di Orsero S.p.A., nel qual caso i va messi a confronto sono quelli dell\u2019Equity Value contro i rispettivi valori di carico delle partecipazi In questa tabella non compare il Messico in quanto le societ\u00e0 sono partecipate da AZ France. Valori in migliaia \u20ac  WACC  \"g\" rate Equity Value Costo partecipazione Head-roo - Italia  7,97%  0,85%  65.444   55.549   9.895   - Francia  7,47%  1,00%  48.611   21.466   27.145   - Penisola Iberica  7,86%  1,00%  57.690   46.407   11.283   - Grecia  9,78%  1,00%  8.009   2.505   5.504   - Cosiarma   13,90%  -  111.164   31.849   79.315  A seguire la relativa sensitivity (per Cosiarma N.s. sta ad indicare un valore irrealistico superior 100%): CGU  Adjusted EBITDA  WACC  \"g\" rate - Italia  -7,72%  8,76%  -0,07%  - Francia  -45,10%  18,57%  -16,00%  - Penisola Iberica  -8,11%  9,00%  -0,32%  - Grecia  -54,50%  33,25%  -34,50%  - Cosiarma  -86,80% N.s.  - Ai sensi dello IAS 36, il risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi disponibili e stime ragionevoli sull\u2019evoluzione del capitale investito, ha dimostrato la tenuta dei valori delle principali societ\u00e0 come sopra ricordate nei confronti dei rispettivi valori di carico e di  conseguenza rispetto ai patrimoni netti contabili usati nel consolidamento, determinando quindi  la non necessit\u00e0 di alcuna svalutazione nel bilancio consolidato. Ai fini del test di impairment, l\u2019avviamento \u00e8 stato allocato sui vari Paesi (CGU Italia, CGU Francia,  CGU  Penisola Iberica) e all\u2019interno di questi relativamente a quanto conteggiato in sede di  acquisizione dalle diverse societ\u00e0. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Italia  26.113   26.113  Francia 9.465  9.465  Penisola Iberica  12.668   12.668  Avviamento  48.245  48.245  Per quanto concerne la tenuta dei valori,  si veda il commento al test di impairment di cui al  paragrafo \u201cImpairment test\u201d all\u2019interno della sezione dei criteri di valutazione. Si segnala che nel periodo in esame non si sono verificate variazioni di stima nella valutazione della  vita utile delle attivit\u00e0 immateriali diverse dall\u2019avviamento, nella scelta del metodo di  ammortamento, n\u00e9 che siano  stati individuati indicatori endogeni ed esogeni che diano  un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzione di valore. Si segnala che il management ha verificato la tenuta dei valori delle quattro unit\u00e0 Cale Rosse in  ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0  di impairment del valore delle navi stesse. Al 31 dicembre  2022  il Gruppo ha verificato l\u2019insussistenza di indicatori endogeni o esogeni di  possibile riduzione del valore della voce Immobili, impianti e macchinari. Di conseguenza, il valore  degli Immobili, impianti e macchinari non \u00e8 stato sottoposto a test di impairment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-707": {
   "value": "Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>ativ<span class=\"_ _3\"></span>a<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">per settore<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>All\u2019interno del Gru<span class=\"_ _1\"></span>ppo possono essere distin<span class=\"_ _1\"></span>tamente identificabili diversi<span class=\"_ _1\"></span> settori che forniscono un insieme di prodotti e servizi omogenei <span class=\"ls19 ws2c\">(settore di attivit\u00e0) o che forniscono prodotti e servizi in una </span>determi<span class=\"_ _5f\"></span>nata area g<span class=\"_ _5f\"></span>eografi<span class=\"_ _3\"></span>ca (se<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ore g<span class=\"_ _5f\"></span>eografico)<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\">  </span> <span class=\"ws16\">In particolare, all\u2019interno del Gruppo Orsero sono state<span class=\"_ _3\"></span> individuate tre aree di attivit\u00e0:<span class=\"ws0\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws16\">se<span class=\"_ _1\"></span>ttore Distribuzione</span><span class=\"ls11\">: questo<span class=\"_ _3\"></span> settore \u00e8 un<span class=\"_ _5f\"></span> <span class=\"ls10 ws20\">agg<span class=\"_ _1\"></span>regato di socie<span class=\"_ _1\"></span>t\u00e0 dedite all<span class=\"_ _1\"></span><span class=\"ls19 ws22\">\u2019importazione ed </span></span></span>alla <span class=\"_ _40\"></span><span class=\"ls19 wsc8\">distr<span class=\"_ _1\"></span>ibuzione dei prodotti ortofrutticoli sui territori di propria competenza. Le s<span class=\"_ _5f\"></span>oc<span class=\"_ _1\"></span>iet\u00e0 </span>distributrici del Gruppo hanno sede ed operano pri<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cipalmente nei mercati italiani, francese,<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span><span class=\"ws1b6\">della penisola iberica</span> <span class=\"_ _fc\"> </span>e <span class=\"_ _46\"> </span><span class=\"ls26 ws20\">gre<span class=\"_ _1\"></span>c</span>i <span class=\"_ _46\"> </span><span class=\"ws1ba\">alle quali si aggiunge l\u2019attivit\u00e0 rivolta</span> </span>essenzialmente all\u2019export <span class=\"ls19 ws22\">delle societ\u00e0 messicane.</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls17 ws17d\">se<span class=\"_ _1\"></span>ttore Shippin<span class=\"_ _1\"></span>g<span class=\"ls11 ws6f\">: questo s<span class=\"_ _3\"></span>ettore \u00e8 un ag<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>regato di <span class=\"_ _5f\"></span>societ\u00e0 dedito princip<span class=\"_ _3\"></span>almente al<span class=\"_ _5f\"></span> </span></span>traspor<span class=\"_ _1\"></span>to marittimo di banan<span class=\"_ _1\"></span>e ed ananas;<div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs405\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls11 ws23\">sett<span class=\"_ _1\"></span>ore <span class=\"ls23 ws2e\">Holdi<span class=\"_ _1\"></span>ng &amp; </span><span class=\"ws0\">Servizi: rap<span class=\"_ _5f\"></span>presenta un se<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>tore res<span class=\"_ _3\"></span>idual<span class=\"_ _3\"></span>e che com<span class=\"_ _5f\"></span>prende soc<span class=\"lsf ws1d\">iet\u00e0 dedi<span class=\"_ _1\"></span>te<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws23\"><span class=\"ws0\"><span class=\"lsf ws1d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3a gs406\">alla prestazione di servizi i<span class=\"_ _5f\"></span>n ambito doganale, nel settore informatico e l<span class=\"_ _3\"></span>e attivit\u00e0 d<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs407\">coor<span class=\"_ _1\"></span>dinamen<span class=\"_ _1\"></span>to dell<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">Holding.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gs408\">In ottemperanza a quan<span class=\"_ _1\"></span>to disposto dall\u2019IFRS 8 le infor<span class=\"_ _1\"></span>mazioni settoriali ve<span class=\"_ _1\"></span>ngono fornite al paragraf<span class=\"_ _1ec\"> </span>o<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs409\">dedicat<span class=\"_ _1\"></span>o a<span class=\"ls0 ws0\">ll\u2019\u201cI<span class=\"lse ws14\">nformati<span class=\"_ _5f\"></span>v<span class=\"lsf ws15\">a<span class=\"_ _1\"></span> di setto<span class=\"_ _1\"></span>re\u201d<span class=\"ls0 ws0\"> <span class=\"ls24 ws61\">(N<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span> 22)<span class=\"_ _1\"></span><span class=\"ls11 ws23\">. </span></span> </span></span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 ws8 gs40b\">Gestione del rischio fin<span class=\"_ _3\"></span>anziario<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs40c\">Il principio IFRS 7 richiede in<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ormazioni integrative finalizzate ad apprezzare la<span class=\"_ _5f\"></span> sig<span class=\"_ _1\"></span>nificativit\u00e0 degli<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs40d\">strumenti finanziari in relazi<span class=\"_ _3\"></span>one alle performance eco<span class=\"_ _3\"></span>nomiche ed alla posizione <span class=\"ls10 ws43\">finanziaria del<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws43\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs40e\">Gruppo. Questo principio contabile richiede una des<span class=\"_ _3\"></span>crizione degli obiettivi, delle politiche e delle<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs40f\">procedure poste in atto dalla Direzione per le diverse tipologie di rischio finanziario (liquidit\u00e0, di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs410\">mercato<span class=\"_ _3\"></span> e di<span class=\"_ _5f\"></span> credito) a <span class=\"_ _5f\"></span>cui il Grup<span class=\"_ _3\"></span>p<span class=\"ls19 ws22\">o \u00e8 esposto<span class=\"ls0 ws0\"> </span>(cambio, tasso di interesse<span class=\"_ _1\"></span>, bunker)<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsd0 gs411\">Il Gru<span class=\"_ _1\"></span>ppo oper<span class=\"_ _1\"></span>a in un se<span class=\"_ _1\"></span>ttore di c<span class=\"_ _1\"></span>ommerc<span class=\"_ _1\"></span>io di pr<span class=\"_ _1\"></span>odott<span class=\"_ _1\"></span>i commodity ch<span class=\"_ _1\"></span>e \u00e8 inf<span class=\"_ _1\"></span>luenzato da di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>renti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb5 gs412\">elementi che possono avere un impatto sull\u2019andamento ec<span class=\"_ _1\"></span>onomico, patrimoniale e finanziario del<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws106 gs413\">Gruppo. La ges<span class=\"lse ws2a\">tione d<span class=\"_ _5f\"></span>i tali fa<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ori<span class=\"_ _3\"></span> \u00e8 ef<span class=\"_ _5f\"></span>fettuata a<span class=\"_ _5f\"></span>ttravers<span class=\"_ _5f\"></span>o l\u2019ado<span class=\"_ _3\"></span>zione d<span class=\"_ _5f\"></span>i coperture<span class=\"_ _5f\"></span> ovvero p<span class=\"_ _5f\"></span>olitiche<span class=\"_ _3\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs414\">aziendali volte alla mitigazione degli ev<span class=\"_ _1\"></span>entuali impatti di tali elementi sui risultati aziendali. <span class=\"lse ws60\">I rischi<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs415\">finanziari a cui \u00e8 esposto il Gruppo nello svolgimento della <span class=\"ls19 ws22\">sua attivit\u00e0 sono i seguenti:</span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs416\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws8f\">r<span class=\"_ _1\"></span>ischio liquidit\u00e0, con riferim<span class=\"_ _3\"></span>ento alla disponibilit\u00e0 di risorse <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziarie ed all\u2019accesso<span class=\"_ _3\"></span> del<span class=\"_ _1ec\"> </span></span><span class=\"ws8f\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1d gs417\">merc<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>del cre<span class=\"_ _1\"></span>dito<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs418\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"wsac\">r<span class=\"_ _1\"></span>ischio di <span class=\"lse ws77\">merca<span class=\"_ _5f\"></span>to, compre<span class=\"_ _5f\"></span>nsivo<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"wsac\">del rischio di valuta, del rischio di tasso,<span class=\"_ _3\"></span> del rischio di<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"wsac\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls27 ws19c gs419\">prezzo;<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs41a\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws2c\">rischio d</span><span class=\"ws7b\">i credito<span class=\"lse wsd9\">, relati<span class=\"_ _5f\"></span>vo ai rappo<span class=\"_ _5f\"></span>rti<span class=\"ls0 ws0\">, <span class=\"_ _1\"></span><span class=\"lsf wsd0\">sopr<span class=\"_ _1\"></span>attutto di n<span class=\"_ _1\"></span>atura c<span class=\"_ _1\"></span>ommer<span class=\"_ _1\"></span>ciale<span class=\"_ _1\"></span></span>, </span>nei con<span class=\"_ _5f\"></span>fronti dei<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs41b\">clienti.<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs41c\">I principali strumenti finanziari della societ\u00e0 includono conti correnti e depositi a breve, passivit\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls23 ws8e gs41d\">fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>ie v<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he a br<span class=\"_ _1\"></span>eve e l<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e, <span class=\"ls0 wsde\">debiti o<span class=\"ws0\">bbligazionari,  <span class=\"lse wsbf\">passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>altri<span class=\"_ _5f\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs41e\">finanziatori, strumenti derivati. L\u2019obiettivo \u00e8 que<span class=\"_ _1\"></span>llo di finanziare l\u2019attivit\u00e0 operativa del Gruppo. Oltre<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs41f\">a ci\u00f2, la societ\u00e0 ha crediti e debiti <span class=\"_ _3\"></span>commerciali derivanti dalla propria attivit\u00e0. <span class=\"ls11 ws54\">L<span class=\"_ _5f\"></span>a gestione dei<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws54\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs420\">fabbisogni <span class=\"_ _1\"></span><span class=\"ls0 ws44\">f<span class=\"_ _1\"></span>inanziari e dei<span class=\"_ _5f\"></span> relativ<span class=\"_ _1\"></span>i rischi (principalmente risc<span class=\"_ _3\"></span>hi di tasso<span class=\"ws0\">, </span>rischi di cambio<span class=\"ws0\"> <span class=\"ls23 ws8d\">e<span class=\"_ _1\"></span> bu<span class=\"_ _1\"></span>nker<span class=\"ws57\">)<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws44\"><span class=\"ws0\"><span class=\"ls23 ws8d\"><span class=\"ws57\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs421\">svolta a livello di tesoreria centralizzata sulla base delle linee guida definite dal Responsabile<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs422\">Tesoreria c<span class=\"_ _1\"></span>on il <span class=\"_ _1\"></span><span class=\"ls11 ws0\">Dirig<span class=\"_ _3\"></span>ente Prep<span class=\"_ _5f\"></span>osto<span class=\"ls0\"> <span class=\"lsf ws15\">e<span class=\"_ _1\"></span>d approv<span class=\"_ _1\"></span>ate da<span class=\"ls1b ws2e\">g<span class=\"_ _1\"></span>li </span><span class=\"ws1f\">Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>ator<span class=\"_ _1\"></span></span></span>i <span class=\"ls5a wsd9\">Del<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>i.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs423\">Si segnala che i <span class=\"ls10 wsc4\">gi\u00e0 menz<span class=\"_ _1\"></span>ionati</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">rischi v<span class=\"_ _1\"></span>engono monitorati costantemente,<span class=\"_ _1\"></span> <span class=\"lsf ws1f\">attuando</span></span> <span class=\"_ _37\"></span><span class=\"ls10 wsc4\">azioni ave<span class=\"_ _1\"></span>nti<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs424\">l\u2019obiettivo di fronteggiare e contenere i potenziali effetti negat<span class=\"_ _1\"></span>ivi mediante l\u2019utilizzo di appropriate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4f gs425\">politiche, ed in generale l<span class=\"_ _5f\"></span>add<span class=\"ls19 ws5b\">ove rit<span class=\"_ _1\"></span>enuto necessario, anche mediante appositi strumenti di<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws5b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws3c gs426\">copertura. Nell<span class=\"_ _3\"></span>a presen<span class=\"_ _5f\"></span>te sezione vengono<span class=\"_ _3\"></span> forni<span class=\"_ _3\"></span>te informazio<span class=\"_ _5f\"></span>ni qualitative e q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>antitative<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs427\">riferimento sull\u2019incidenza di tali rischi sul Gruppo, a completamento di quanto indicato nella<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs428\">apposi<span class=\"ls0 ws58\">ta sezione della relazione sulla gestione. I dati quantitativi di seguito riportati non rivestono<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws58\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs429\">valenza previsionale<span class=\"_ _1\"></span> e non possono completamente<span class=\"_ _1\"></span> riflettere la complessit\u00e0 e<span class=\"_ _1\"></span> le reazioni correlate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs42a\">dei mercati che possono deriv<span class=\"_ _1\"></span>are da ogni cambiamento ipotiz<span class=\"ls10 ws16\">zato.<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2d wsd4 gs42b\">Rischio di liquidit\u00e0 <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs42c\">Il Gruppo gestisce il rischio di liquidit\u00e0 nell\u2019ottica di garantire, a livello c<span class=\"_ _1\"></span>onsolidato, la presenza di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws10b gs42d\">una struttura del passivo in equilibrio con la composizione dell\u2019attivo di bilancio, al fine<span class=\"_ _1\"></span> di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws63 gs42e\">mantenere u<span class=\"_ _5f\"></span>n\u2019elevata soli<span class=\"ls0 ws92\">d<span class=\"_ _5f\"></span>it<span class=\"_ _1\"></span>\u00e0 patrimoniale. Le linee di credito, anche se<span class=\"_ _3\"></span> negoziate a livello di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws92\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs42f\">Gruppo, vengono concesse a livello di sin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ola societ\u00e0. Il Gruppo <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a, inoltre, fina<span class=\"_ _3\"></span>nziato i propri<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs430\">investimenti con linee di cre<span class=\"_ _5f\"></span>dito a medio<span class=\"ws0\">-<span class=\"ls19 ws3f\">lungo termine che garantiscon<span class=\"_ _1\"></span>o una posizi<span class=\"_ _3\"></span>one<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws28\">di liquidit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls19 ws3f\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs431\">idonea all\u2019attivit\u00e0 caratteristica. Vi sono ampi spazi di utilizzo delle linee di credito commerciali di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws80 gs432\">breve te<span class=\"_ _5f\"></span>rmine in <span class=\"_ _3\"></span>caso d<span class=\"_ _5f\"></span>i necessit\u00e0<span class=\"_ _3\"></span> di <span class=\"_ _5f\"></span>capitale ci<span class=\"_ _5f\"></span>rcolante co<span class=\"_ _5f\"></span>mmerciale <span class=\"_ _5f\"></span>connesse a<span class=\"_ _5f\"></span>lla crescita<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs433\">allo sviluppo organ<span class=\"_ _1\"></span>ico.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws8b gs434\">Si segnala, inoltre, che il Gruppo opera in un settore relativamente protetto dal punto di vista della<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws9c gs435\">liquid<span class=\"_ _5f\"></span>it\u00e0 in qua<span class=\"_ _5f\"></span>nto esis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e un<span class=\"_ _5f\"></span>a specifi<span class=\"_ _3\"></span>ca rego<span class=\"_ _3\"></span>lame<span class=\"_ _3\"></span>ntazi<span class=\"_ _5f\"></span>one Euro<span class=\"_ _3\"></span>pea <span class=\"_ _5f\"></span>(art. 4 del<span class=\"_ _5f\"></span> D.L.198<span class=\"_ _5f\"></span>/2021) che<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs436\">impone che i pagamenti dei beni deperibili avvengano nel termine ma<span class=\"_ _3\"></span>ssimo dei 30 giorni dal<span class=\"ff2 ws0\"> </span></div><span class=\"ls11 ws57\">termine del p<span class=\"_ _3\"></span>eriodo di<span class=\"_ _3\"></span> consegna. Ques<span class=\"_ _3\"></span>to comporta che l<span class=\"_ _3\"></span>e tempistiche d<span class=\"_ _3\"></span>i incasso<span class=\"_ _5f\"></span> e pagamento<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws57\"></span>siano relativamente brevi proprio in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>unzione della tipologia d<span class=\"_ _3\"></span>i bene commercializzato<span class=\"fc1 ws0\">. <span class=\"ls19 ws49\">Se a ci\u00f2 si<span class=\"_ _1ec\"> </span></span></span><span class=\"fc1 ws0\"><span class=\"ls19 ws49\"> </span></span>unisce il fatto che le<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>imanenze hanno i<span class=\"_ _3\"></span>ndici di rotazione molto<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">rapidi e c<span class=\"_ _1\"></span>omunque media<span class=\"_ _1\"></span>mente<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf wsdc\"> </span></span>pari a<span class=\"_ _5f\"></span> 1 o 2 settiman<span class=\"_ _3\"></span>e, si<span class=\"_ _5f\"></span> evince che il<span class=\"_ _3\"></span> ciclo<span class=\"_ _5f\"></span> di capita<span class=\"_ _5f\"></span>le circolan<span class=\"_ _5f\"></span>te \u00e8 virtuos<span class=\"_ _5f\"></span>o e non co<span class=\"_ _5f\"></span>mporta risc<span class=\"_ _5f\"></span>hi<span class=\"_ _1ec\"> </span> di liquidit\u00e0 in un contesto di normale operativit\u00e0 di mercato. <span class=\"fc0 ls11 ws8d\">Inoltr<span class=\"_ _5f\"></span>e, a partire dal m<span class=\"_ _5f\"></span>ese di giugn<span class=\"_ _1ec\"> </span></span><span class=\"fc0 ls11 ws8d\">o </span>2021 il G<span class=\"_ _5f\"></span>ruppo ha atti<span class=\"_ _3\"></span><span class=\"ls0 ws7b\">vato una policy con un primario istituto bancario per una ancor migliore ed<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span>elastica gestione del pr<span class=\"_ _1\"></span>oprio working capital.<span class=\"fc1 ls0 ws0\"> </span>Nella tabella seguente \u00e8 esposta un\u2019analisi delle scadenze, basata sugli obblighi contrattuali di<span class=\"_ _1ec\"> </span> rimbo<span class=\"_ _5f\"></span>rso, relativa a<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ws84\">debiti f<span class=\"_ _1\"></span>inanziari, commerciali, fiscali ed altri debiti in esser<span class=\"_ _1\"></span>e al 31 dicembre 20<span class=\"ws0\">22.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"><span class=\"ws0\">  </span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> Saldo al  31 dicembre<span class=\"_ _1ec\"> </span> 2022<span class=\"fc1\"> </span>Entro 1<span class=\"_ _1ec\"> </span> anno<span class=\"fc1\"> </span>1 - 5<span class=\"_ _1ec\"> </span> anni<span class=\"fc1\"> </span>Oltre 5<span class=\"_ _1ec\"> </span> anni<span class=\"fc1\"> </span>Debiti obbligazionari<span class=\"ws0\"> <span class=\"_ _fd\"> </span><span class=\"ff3 fc0\">30.000 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">5.000 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">20.000 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a <span class=\"lsf ws1f\">medio</span><span class=\"ls0\">-<span class=\"ws1e\">lungo termine<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ws1e\"> </span></span>(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>56.643 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>5.4<span class=\"_ _5f\"></span>08 <span class=\"fc1 ls0 ws0\"> </span></span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws2b\"> </span></span>termine (No<span class=\"_ _5f\"></span>n corrente/cor<span class=\"_ _5f\"></span>rente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">940 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0 lse ws14\">1.423 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws2b\"> </span></span>termine (No<span class=\"_ _5f\"></span>n <span class=\"lse ws23\">corrente<span class=\"_ _5f\"></span>/corrente<span class=\"_ _5f\"></span>) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>41.574 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>17.<span class=\"_ _5f\"></span>040 <span class=\"fc1 ls0 ws0\"> </span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1\"> <span class=\"_ _aa\"> </span></span><span class=\"ff1 lse ws14\">619 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff3 fc0\">3.933 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">3.933 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a breve <span class=\"ls23 ws27\">termi<span class=\"_ _1\"></span>ne</span><span class=\"ws0\"> </span>1.051 <span class=\"fc1\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> corrent<span class=\"_ _5f\"></span>e/corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">1.700 </span><span class=\"ff1 fc1\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>735 <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>735 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Debiti commerciali<span class=\"ws0\"> </span>134.807 <span class=\"fc1\"> </span>134.80<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>4.730 <span class=\"fc1\"> </span>4.730 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Altre<span class=\"_ _1\"></span> <span class=\"ls19 ws2d\">passivit\u00e0 corre<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _100\"> </span><span class=\"ff3 fc0\">23.669 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">23.669<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Passivit\u00e0 Non correnti/correnti al 31.12.2022 301.825 <span class=\"fc1\"> </span>199.995 <span class=\"fc1\"> </span>74.381 <span class=\"fc1\"> </span>27.449 <span class=\"fc1\"> </span>Si segnala che tutti gli<span class=\"_ _5f\"></span> import<span class=\"_ _1\"></span>i indicati nella <span class=\"_ _3\"></span>tabella sovrastante, rappresentano i val<span class=\"_ _5f\"></span>or<span class=\"_ _1\"></span>i determinat<span class=\"_ _1ec\"> </span>i con riferimento alle <span class=\"lsf wsdf\">re<span class=\"_ _1\"></span>sidue sc<span class=\"_ _1\"></span>adenze co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali. Il Gruppo<span class=\"_ _1\"></span> prevede<span class=\"_ _1\"></span> di far fronte ai su<span class=\"_ _1\"></span>ddetti<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsdf\"> </span>impegni attraverso i flussi di cassa della gestione operativa.<span class=\"ws0\"> </span>Rischio<span class=\"_ _1\"></span> di cambio val<span class=\"_ _1\"></span>utario <span class=\"ls0 ws0\"> </span>Il Gruppo <span class=\"ls19 ws93\">\u00e8 esposto al rischio di fluttuazioni nei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio delle valute (in <span class=\"ls0 ws87\">particolare dollaro<span class=\"_ _5f\"></span> </span></span>USA) diverse da quella di conto in <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui sono espresse le <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ransazioni commerciali e finanziarie<span class=\"ls23 ws66\">. In<span class=\"_ _1ec\"> </span></span><span class=\"ls23 ws66\"> </span>partico<span class=\"_ _3\"></span>lare<span class=\"_ _3\"></span>, <span class=\"ls11 ws23\">nel<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">settor</span>e <span class=\"_ _1\"></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls10 ws16\">ac<span class=\"_ _1\"></span>quista <span class=\"_ _1\"></span></span></span><span class=\"ws57\">parte dell</span></span><span class=\"ws2a\">a<span class=\"_ _5f\"></span> merce<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls24 ws41\">(fru<span class=\"_ _1\"></span>tta<span class=\"_ _1\"></span>)</span> <span class=\"_ _1\"></span><span class=\"ls10 wsc3\">in v<span class=\"_ _1\"></span>aluta <span class=\"_ _1\"></span></span>d<span class=\"ls19 ws2b\">ollaro <span class=\"lsf ws1f\">USA<span class=\"_ _1\"></span><span class=\"ls11 ws57\">, pe<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws2b\"><span class=\"lsf ws1f\"><span class=\"ls11 ws57\">r </span></span></span></span></span>poi importarla e realizzare le vendi<span class=\"ls10 ws100\">te in valut<span class=\"_ _1\"></span>a </span><span class=\"ws0\">e<span class=\"ls11 ws13\">uro nei <span class=\"_ _3\"></span>mercati Sud E<span class=\"_ _5f\"></span>uropei. <span class=\"lse ws59\">Per co<span class=\"_ _5f\"></span>ntro, nel s<span class=\"_ _5f\"></span>ettore<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws13\"><span class=\"lse ws59\"> </span></span></span>Shipping, i ricavi denominati in dollaro USA sono maggiori dei costi sostenuti in euro, con ci<span class=\"_ _1ec\"> </span>\u00f2 limitando in parte la <span class=\"ls10 wsc3\">bilanc<span class=\"_ _1\"></span>ia valutari<span class=\"_ _1\"></span>a del Gruppo </span><span class=\"ws16\">che risu<span class=\"_ _1\"></span>lta in <span class=\"_ _1\"></span>ogni caso <span class=\"ls19 ws2c\">esposta al Dolla<span class=\"ws2b\">ro <span class=\"_ _1\"></span><span class=\"lsf ws1f\">USA<span class=\"ls23 ws27\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws16\"><span class=\"ls19 ws2c\"><span class=\"ws2b\"><span class=\"lsf ws1f\"><span class=\"ls23 ws27\"> </span></span></span></span></span>fisiologicamente. <span class=\"_ _6a\"> </span><span class=\"ws3b\">Nel corso dell\u2019ultimo biennio sempre pi\u00f9 catene GDO in Europa hanno<span class=\"_ _1ec\"> </span></span><span class=\"ws3b\"> </span>cominciato a chiedere prezzi fissi annuali su base asta per il prodotto banane, uno dei principal<span class=\"_ _1ec\"> </span>i prodotti commercializzati dal Gruppo e uno dei pochi che vengon<span class=\"ls19 ws9b\">o acquistati a prezzo fermo in<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws9b\"> </span>USD. Per tale ragio<span class=\"_ _5f\"></span>ne, in presenza di<span class=\"_ _3\"></span> prezzi fissi d<span class=\"_ _3\"></span>i vendita i<span class=\"_ _3\"></span>n euro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">e perc<span class=\"_ _1\"></span>i\u00f2 di un rischio cambio</span></span><span class=\"ws23\">, <span class=\"_ _1\"></span><span class=\"ls0 ws0\">il<span class=\"_ _1ec\"> </span></span></span><span class=\"ws23\"><span class=\"ls0 ws0\"> </span></span>Gruppo ha impl<span class=\"_ _1\"></span>ementat<span class=\"_ _1\"></span>o la strategi<span class=\"_ _1\"></span>a di copertura oper<span class=\"_ _1\"></span>ando acquist<span class=\"_ _1\"></span>i a te<span class=\"ls0 ws0\">r<span class=\"ls23 ws27\">min<span class=\"_ _1\"></span>e <span class=\"_ _40\"></span><span class=\"ls11 ws63\">mentre per la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"><span class=\"ls11 ws63\"> </span></span></span>re<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span><span class=\"ls10 ws16\">part<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf wsea\">de<span class=\"_ _1\"></span>lle vendite<span class=\"_ _1\"></span>,</span> <span class=\"_ _d\"> </span><span class=\"ls19 ws10c\">non assoggettata a prezzi di vendita prefissati</span>, <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">h<span class=\"_ _1\"></span>a <span class=\"_ _5f\"></span>de<span class=\"_ _1\"></span>ciso di non<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ls19 ws10c\"> </span></span></span>adottare strumenti di copertura in quanto la definizione<span class=\"ws0\"> <span class=\"_ _1\"></span></span>dei prezzi di vendita in eur<span class=\"_ _1\"></span>o avviene ogn<span class=\"_ _1ec\"> </span>i giorno<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ovvero ogni settimana con i clienti e ci\u00f2 consente di diluire in maniera significativa gl<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\">i </span></span>eventuali effetti derivanti dalla fluttuazione dei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio e di mantenere flessibil<span class=\"_ _3\"></span>it\u00e0, element<span class=\"_ _1ec\"> </span>o fondamentale nel settore della commercializzazione dei prodo<span class=\"ws7d\">tti ortofrutticoli. Il <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws63\">, per l<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws7d\"><span class=\"ls17 ws3\"><span class=\"ls11 ws63\">e </span></span></span>vendite il cui prezzo non \u00e8<span class=\"_ _5f\"></span> stato defin<span class=\"_ _1\"></span>ito, ritiene c<span class=\"_ _3\"></span>he tale modalit\u00e0 operativa ris<span class=\"_ _3\"></span>ulti essere coerent<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>con le dinamiche commerciali del settor<span class=\"_ _1\"></span>e e sia la pi\u00f9 consona al fine di minimizzare l\u2019impatto della<span class=\"_ _1ec\"> </span> fluttuazione <span class=\"ls19 ws22\">del tasso di cambio Euro/USD</span>.<span class=\"_ _1ec\"> </span> Rischio d<span class=\"_ _5f\"></span>i tasso di inter<span class=\"_ _3\"></span>esse <span class=\"ls0 ws0\"> </span>Il Gruppo finanzia i p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>opri investimenti d<span class=\"_ _3\"></span>i medio<span class=\"ws0\">-<span class=\"ls23 wsfd\">lung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e e</span>d <span class=\"_ _43\"> </span><span class=\"lse ws77\">il prop<span class=\"_ _5f\"></span>rio capi<span class=\"_ _3\"></span>tale<span class=\"_ _3\"></span> circol<span class=\"_ _5f\"></span>ant<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws77\">e </span></span>commerciale anche attraverso l\u2019u<span class=\"_ _3\"></span>tilizzo di strumenti di<span class=\"_ _3\"></span> credito. Il Gruppo u<span class=\"_ _3\"></span>tilizza principalment<span class=\"_ _1ec\"> </span><span class=\"ls11 ws23\">e </span>linee di credito a <span class=\"ws0\">m<span class=\"lsf ws1f\">edio <span class=\"_ _37\"></span></span>t</span>ermine in <span class=\"ws0\">e<span class=\"ls19 ws97\">uro,<span class=\"_ _1\"></span> parte delle quali a tasso fisso e parte a tasso variabile<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws97\">, </span></span>sull<span class=\"ls0 ws0\">e <span class=\"_ _1\"></span><span class=\"ls17 ws3\">pr<span class=\"_ _1\"></span>incipal</span>i <span class=\"_ _1\"></span><span class=\"ws44\">delle quali (Finanziament</span>o <span class=\"_ _37\"></span></span><span class=\"ws49\">in Pool 20<span class=\"ls18 ws21\">22<span class=\"ls0 ws0\">-</span>20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">8 <span class=\"_ _1\"></span><span class=\"ls1b ws1bb\">d<span class=\"_ _1\"></span>i or<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri </span>e<span class=\"ls2b wsbb\">u<span class=\"_ _1\"></span>ro <span class=\"_ _37\"></span><span class=\"lse ws14\">90</span></span> milioni <span class=\"_ _37\"></span><span class=\"ls36 wsa9\">(e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>er<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws49\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls36 wsa9\"> </span></span></span></span>euro 33,3 <span class=\"_ _1\"></span>milioni)<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">e <span class=\"_ _40\"></span><span class=\"ls1c ws198\">Finanzia<span class=\"_ _3\"></span>mento in Po<span class=\"_ _5f\"></span>ol <span class=\"lse ws14\">2020<span class=\"ls0 ws0\">-2<span class=\"ws7d\">029 di originar<span class=\"_ _1\"></span>i 15 milioni</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws64\">oltre a f<span class=\"_ _1\"></span>inanziame<span class=\"_ _1\"></span>nt<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"><span class=\"ls1c ws198\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 ws64\">o </span></span></span></span></span></span>Credit-<span class=\"lse ws1a7\">Agricol<span class=\"_ _5f\"></span>e 2021<span class=\"ls0 ws0\">-</span><span class=\"wsa7\">2027 di<span class=\"_ _5f\"></span> <span class=\"ls19 ws2b\">eur<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span><span class=\"ls0 ws84\">5,5 milioni<span class=\"ls10 ws1ab\">) \u00e8 stat<span class=\"_ _1\"></span>a attivata opport<span class=\"_ _1\"></span>una copertura parzi<span class=\"_ _1\"></span>ale IRS plain<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws1a7\"><span class=\"wsa7\"><span class=\"ls19 ws2b\"><span class=\"ls0 ws84\"><span class=\"ls10 ws1ab\"><span class=\"_ _1\"></span> </span></span></span></span></span>vanilla al fine di mitigare il rischio di fluttuazione dei tassi di<span class=\"ws0\"> <span class=\"lse wsd9\">riferime<span class=\"_ _5f\"></span>nto (euribor) n<span class=\"_ _3\"></span>el <span class=\"ws2a\">temp<span class=\"_ _3\"></span>o ovve<span class=\"_ _3\"></span>r<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse wsd9\"><span class=\"ws2a\">o </span></span></span>nel caso dell\u2019unic<span class=\"_ _1\"></span>o prestito obbligazionario emesso ha opt<span class=\"_ _1\"></span>ato per una st<span class=\"_ _1\"></span>ruttura interamente<span class=\"_ _1\"></span> a tasso fisso<span class=\"ls0 ws47\">. Al 3<span class=\"lse ws56\">1 dicembre</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span></span>gli strumenti di copertura <span class=\"lsf ws1f\">del</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span></span><span class=\"wsbd\">risc<span class=\"_ _1\"></span>hio variazione tassi <span class=\"_ _1\"></span>di inter<span class=\"_ _1\"></span>ess<span class=\"_ _1ec\"> </span></span><span class=\"wsbd\">e </span>coprono il <span class=\"ls0 ws0\">43,2<span class=\"ws8b\">% <span class=\"_ _1\"></span>dei finanziamenti</span> <span class=\"ls10 ws16\">bancari</span> <span class=\"lsf ws1d\">a me<span class=\"ws1f\">di<span class=\"_ _1\"></span>o</span></span>-<span class=\"ls2c ws15\">lungo</span> <span class=\"ls10 ws4d\">te<span class=\"_ _1\"></span>rmine a tasso v<span class=\"_ _1\"></span>ariabile<span class=\"_ _1\"></span></span>, <span class=\"lse ws78\">co<span class=\"_ _5f\"></span>s\u00ec che circ<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws78\">a </span></span>il 66<span class=\"ls11 ws23\">,3</span>% dell\u2019intero indebi<span class=\"_ _3\"></span>tamento<span class=\"ws0\"> <span class=\"ls10 ws16\">bancario</span> </span>ed obbligazionario <span class=\"lsf ws1d\">a medio</span><span class=\"ws0\">-<span class=\"ls23 ws27\">lung<span class=\"_ _1\"></span>o</span> <span class=\"lsf ws1d\">termin<span class=\"_ _1\"></span>e del <span class=\"ls17 ws3\">Grupp<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lsf ws1d\"><span class=\"ls17 ws3\">o </span></span></span>risulta <span class=\"ls19 ws9d\">espresso a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>asso fisso<span class=\"ls0 ws28\">. Si sottolinea che, a giudizio del<span class=\"ws0\"> <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws9e\">, tali scelte risul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ino esser<span class=\"_ _3\"></span>e <span class=\"ls2b wsbb\">mo<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls19 ws9d\"><span class=\"ls0 ws28\"><span class=\"ws0\"><span class=\"ls17 ws3\"><span class=\"ls11 ws9e\"><span class=\"ls2b wsbb\"> </span></span></span></span></span></span>premianti alla luce dei recenti e prospettati rialzi dei <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>assi di riferimento in Europa. <span class=\"ws0\"> </span>Si segnal<span class=\"_ _1\"></span>a che al<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">31 dice<span class=\"_ _5f\"></span>mbre 20<span class=\"ls0 ws0\">22 <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">sono in vigore due </span><span class=\"ws45\">contratti di hedging sottoscritti dall<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wscb\"><span class=\"ls0 ws0\"><span class=\"ws45\"><span class=\"ls2a ws3e\">a </span></span></span></span></span>Capogruppo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws53\">c<span class=\"_ _1\"></span>on due<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> ai sen<span class=\"_ _1\"></span>si <span class=\"ls19 wsbd\">del Contr<span class=\"_ _1\"></span>atto di Finanziamento in Pool che contengon<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls23 ws53\"><span class=\"ls19 wsbd\">o </span></span></span>una cla<span class=\"_ _3\"></span>usola<span class=\"_ _3\"></span> di cros<span class=\"_ _5f\"></span>s default ch<span class=\"_ _5f\"></span>e legittim<span class=\"_ _5f\"></span>a la relativa<span class=\"_ _5f\"></span> banca a <span class=\"_ _3\"></span>risolver<span class=\"_ _5f\"></span>e e/o rec<span class=\"_ _3\"></span>edere (a<span class=\"_ _3\"></span> seco<span class=\"_ _3\"></span>nda<span class=\"_ _5f\"></span> del caso) il relativo contr<span class=\"_ _1\"></span>atto di hedging, in caso di inadempimenti rilevanti di societ<span class=\"_ _1\"></span>\u00e0 controllate<span class=\"_ _1ec\"> </span>, c<span class=\"ls19 wsb1\">ontrollanti e/o soggett<span class=\"_ _1\"></span>e a comune controllo, intendendosi per c<span class=\"_ _1\"></span>ontrollo <span class=\"wse5\">il possesso della<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 wsb1\"><span class=\"wse5\"><span class=\"_ _1\"></span> </span></span>maggior<span class=\"_ _1\"></span>anza dei voti<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span>Sensitivity anal<span class=\"ls0 ws0\">ys</span><span class=\"ws124\">is<span class=\"ls0 ws0\"> <span class=\"ls5b ws1bc\">sui tassi di in<span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>resse<span class=\"ls0 ws0\"> </span></span></span></span><span class=\"ws124\"><span class=\"ls0 ws0\"><span class=\"ls5b ws1bc\"><span class=\"ls0 ws0\"> </span></span></span></span>Nel <span class=\"_ _37\"></span><span class=\"lse ws60\">cors<span class=\"_ _5f\"></span>o dell\u2019es<span class=\"_ _3\"></span>ercizi<span class=\"_ _3\"></span>o 20<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span>2 <span class=\"_ _37\"></span><span class=\"ws87\">la posizione finanziaria netta del Gruppo \u00e8 </span>dim<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>uita <span class=\"_ _1\"></span><span class=\"lsf wsdc\">da e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">84<span class=\"_ _1\"></span>.346</span></span> </span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">67.379<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia, <span class=\"_ _37\"></span></span><span class=\"ws71\">di cui la<span class=\"_ _3\"></span> compo<span class=\"_ _5f\"></span>nente iscri<span class=\"_ _3\"></span>tta se<span class=\"_ _3\"></span>condo<span class=\"_ _3\"></span> il princi<span class=\"_ _5f\"></span>pio IFRS 16 <span class=\"_ _5f\"></span>\u00e8 pari ad euro<span class=\"_ _5f\"></span> </span></span>41.574<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia. <span class=\"_ _43\"> </span><span class=\"ws6c\">Qui di seguito si riporta il rapporto tra Indebitamento e Patr<span class=\"_ _1\"></span>imonio n<span class=\"ls18 ws1bd\">etto a<span class=\"_ _1\"></span>l 31<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws6c\"><span class=\"ls18 ws1bd\"> </span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">22 <span class=\"_ _1\"></span><span class=\"ls23 ws51\">e 31</span> <span class=\"_ _37\"></span></span>dicem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">21<span class=\"ls19 ws93\">. Si segnala come i <span class=\"_ _3\"></span>covenant finanziari esistenti sul bond e su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws93\"><span class=\"ls0 ws0\"><span class=\"_ _3\"></span> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span><span class=\"ls0 ws0\">i <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>P<span class=\"ls11 wsad\">ool debbano es<span class=\"_ _3\"></span>sere conteggia<span class=\"_ _5f\"></span>ti, come previsto dai rela<span class=\"_ _3\"></span>tivi contra<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i, su una<span class=\"_ _5f\"></span> </span></span>posizione finanziaria netta che esclu<span class=\"_ _1\"></span>da l\u2019applicazione del principio IFRS 16 per tutta la durata de<span class=\"_ _1ec\"> </span>i medesimi finanziamenti.<span class=\"ws0\"> </span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">67.379<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>84.346<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> </span>201.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> </span>175.85<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> </span>Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>0,33 <span class=\"fc1\"> </span>0,48 <span class=\"fc1\"> </span>Raffronto indicatori senza effetto IFRS 16 <span class=\"_ _103\"> </span><span class=\"fc0\"> </span> <span class=\"_ _104\"> </span><span class=\"fc0\"> </span> Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">25.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>45.285<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> <span class=\"_ _105\"> </span><span class=\"fc0 lse ws14\">202.12<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span></span>176<span class=\"_ _5f\"></span>.596 <span class=\"fc1 ls0 ws0\"> </span></span></span>Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _106\"> </span><span class=\"fc0\">0,13 </span> <span class=\"_ _17\"> </span><span class=\"fc0\">0,26 </span> </span>La tabella seguente illustra la diminuita incidenza <span class=\"ws0\">n<span class=\"ls19 ws10c\">el periodo dell\u2019indebitamento a tasso fisso<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws10c\"> </span></span>ovvero l\u2019indebitamento<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws69\">a tasso<span class=\"_ _3\"></span> variabil<span class=\"_ _3\"></span>e coperto<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>da d<span class=\"_ _5f\"></span>erivato IRS<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">per via dell\u2019accensione de<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws69\"><span class=\"ls0 ws0\"><span class=\"ws68\">l </span></span></span></span>nuovo finanziamento in Po<span class=\"_ _3\"></span>ol di Orsero da e<span class=\"_ _3\"></span>uro 33,3 milioni sul quale l\u2019in<span class=\"_ _3\"></span>cidenza della copertura<span class=\"_ _1ec\"> </span>, eredita dal vecchio finanzia<span class=\"_ _3\"></span>mento estinto in corso<span class=\"_ _3\"></span> d\u2019anno, risult<span class=\"ls19 ws85\">a proporzionalmente minore<span class=\"ls11 wsba\">. Vien<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws85\"><span class=\"ls11 wsba\">e </span></span>anche indicata l\u2019incidenza di detto indebitamen<span class=\"_ _3\"></span>to sul totale indebitamento \u201coneroso<span class=\"_ _1ec\"> </span>\u201d intendendosi com<span class=\"_ _5f\"></span>e tale quello rap<span class=\"_ _3\"></span>presentato ol<span class=\"_ _5f\"></span>tre che dal deb<span class=\"_ _3\"></span>ito bancario<span class=\"ls0 ws0\">  <span class=\"ws8c\">e dal prestit<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"><span class=\"_ _1\"></span>o </span></span>obbligazionario anche <span class=\"ls1c ws2f\">(i) </span>dall\u2019indebitamento ban<span class=\"lse ws2a\">cario<span class=\"_ _5f\"></span> di breve <span class=\"_ _5f\"></span>termine, <span class=\"_ _3\"></span><span class=\"ls0 ws0\">(ii) dai <span class=\"_ _1\"></span><span class=\"ws44\">debiti per leasin<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ws44\">g</span> </span></span>finanz<span class=\"_ _1\"></span>iari<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>(iii) <span class=\"_ _41\"> </span><span class=\"ws45\">per factoring, tu<span class=\"_ _3\"></span>tti essenzialmente a tasso variabile. Rispetto all\u2019indebitament<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws45\">o </span></span>finanziario lordo come rappresentato in bilancio rimangono esclusi i debiti \u201cnon fruttiferi\u201d quali l<span class=\"_ _1ec\"> </span>e p<span class=\"ls19 ws97\">osizioni mark</span>-<span class=\"ls11 ws131\">to market sui d<span class=\"_ _3\"></span>erivati, le quote pr<span class=\"_ _5f\"></span>ezzo da pagare sulle acquis<span class=\"_ _3\"></span>izioni <span class=\"_ _3\"></span>effettuate ed<span class=\"_ _3\"></span> </span><span class=\"ls11 ws131\">i </span>debiti legati all\u2019applicazione del principio IFRS 16<span class=\"ff3 ws0\">.<span class=\"_ _1ec\"> </span></span><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs4a4\">Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gs4a5\">Totale indeb<span class=\"_ _1\"></span>itamento bancario a m<span class=\"_ _1\"></span>edio<span class=\"ws0\">-lungo </span>termine (A)<span class=\"ws0\"> <span class=\"_ _d6\"> </span><span class=\"fc0\">86.643 </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">83.058 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs4a6\">di cui a tasso fisso<span class=\"ls0 ws0\"> <span class=\"_ _107\"> </span><span class=\"fc0 lse ws14\">57.440<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>67.964<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs4a7\">Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">66,3%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">81,8%</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs4a8\">di cui a tasso variabile<span class=\"ws0\"> <span class=\"_ _109\"> </span><span class=\"fc0 lse ws14\">29.203<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>15.094<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs4a9\">Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> <span class=\"_ _10a\"> </span><span class=\"fc0 lse ws14\">33,7%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">18,2%</span> </span></div><div class=\"c w76 h10 gs4aa\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Totale indebitamento oneroso altro (B)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w77 h10 gs4ab\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">7.348 <span class=\"fc1\"> </span></div></div><div class=\"c w78 h10 gs4ac\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">18.207 <span class=\"fc1\"> </span></div></div><div class=\"c w76 h16 gs4ad\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Totale indebitamento oneroso (A+B)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w77 h16 gs4ae\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">93.991 <span class=\"fc1\"> </span></div></div><div class=\"c w78 h16 gs4af\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">101.265 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs4b0\">Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">61,1%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">67,1%</span> </span></div><div class=\"c w76 h10 gs4b1\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls1c ws61\">Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> </span></div></div><div class=\"c w77 h10 gs4b2\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">38,9%<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w78 h10 gs4b3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">32,9%<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gs4b4\">Al 31<span class=\"_ _5f\"></span> dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _40\"></span><span class=\"ls19 ws113\">il monte indebitamento oneroso </span>diminuisce <span class=\"_ _40\"></span></span>di circa<span class=\"_ _5f\"></span> euro <span class=\"ls0 ws0\">7<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ws92\">milioni rispetto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws92\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws8e gs4b5\">all\u2019esercizio<span class=\"_ _3\"></span> preced<span class=\"_ _5f\"></span>ente, essenzia<span class=\"_ _3\"></span>lmente per<span class=\"_ _5f\"></span> v<span class=\"_ _1\"></span>ia d<span class=\"_ _3\"></span><span class=\"ls0 ws10b\">el minor utilizzo di li<span class=\"_ _5f\"></span>nee di breve termine<span class=\"ls11 ws23\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws10b\"><span class=\"ls11 ws23\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs4b6\">All\u2019interno del debito bancario a medio<span class=\"ws0\">-<span class=\"ls19 ws55\">lungo la quota di euro <span class=\"lse ws14\">22</span></span>,2 <span class=\"_ _40\"></span></span>milioni \u00e8 rappresentata da<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws100 gs4b7\">finanz<span class=\"_ _1\"></span>iamenti a tasso variabile<span class=\"_ _1\"></span> coperti mediant<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lsf wscd\">derivato<span class=\"_ _1\"></span>, in misur<span class=\"_ _1\"></span>a del <span class=\"ls18 ws21\">50,<span class=\"ls0 ws0\">7<span class=\"_ _1\"></span></span></span>% del debito no<span class=\"_ _1\"></span>minale:<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf wscd\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs4b8\">si<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">segnala<span class=\"_ _5f\"></span> come tale<span class=\"_ _5f\"></span> copertura<span class=\"_ _5f\"></span> sia effi<span class=\"_ _3\"></span>cace co<span class=\"_ _5f\"></span>ntro il ri<span class=\"_ _5f\"></span>alzo dei<span class=\"_ _3\"></span> tassi m<span class=\"_ _5f\"></span>a non ann<span class=\"_ _3\"></span>ulli<span class=\"_ _3\"></span> ovviam<span class=\"_ _5f\"></span>ente<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws56\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wse1 gs4b9\">l\u2019effetto di <span class=\"_ _5f\"></span>eventuali sprea<span class=\"_ _5f\"></span>d, previsti contratt<span class=\"_ _3\"></span>ualmente, nel<span class=\"_ _5f\"></span> caso di un\u2019evoluzi<span class=\"_ _3\"></span>one ne<span class=\"_ _3\"></span>gativa del<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs4ba\">rapporto t<span class=\"ls10 ws20\">r<span class=\"_ _1\"></span>a Posizione Fin<span class=\"_ _1\"></span>anziaria Nett<span class=\"_ _1\"></span>a ed Adjuste<span class=\"_ _1\"></span>d E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A<span class=\"ls0 ws0\">. </span></span></span><span class=\"ls10 ws20\"><span class=\"ls1b ws2e\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs4bb\">La tabella seguente espone la composizione degli oneri finanziari del biennio secondo la loro<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls23 wscc gs4bc\">nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a, me<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>e a <span class=\"ls2b wsa1\">seg<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> la <span class=\"ls10 ws43\">tabe<span class=\"_ _1\"></span>lla relat<span class=\"_ _1\"></span>iva alla <span class=\"_ _1\"></span><span class=\"ff8 ws14f\">sensitiv<span class=\"_ _1\"></span>ity anal<span class=\"ls0 ws0\">ysis<span class=\"ff1\"> <span class=\"_ _d\"> </span><span class=\"ws68\">illu<span class=\"_ _1\"></span>stra quale <span class=\"_ _3\"></span>sarebbe stato<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls2b wsa1\"><span class=\"ls10 ws43\"><span class=\"ff8 ws14f\"><span class=\"ls0 ws0\"><span class=\"ff1\"><span class=\"ws68\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs4bd\">l\u2019effe<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"ws24\">r<span class=\"_ _1\"></span>elativamente agli interessi legati ai finanziamenti bancari a medio</span>-<span class=\"ls2b wsbb\">lun<span class=\"_ _1\"></span>go,<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span></span></span><span class=\"ws24\">i maggiori<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws24\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs4be\">oneri <span class=\"_ _5f\"></span>che si s<span class=\"_ _3\"></span>arebbe<span class=\"_ _3\"></span>ro ori<span class=\"_ _5f\"></span>ginati<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">2<span class=\"_ _1\"></span>022 <span class=\"_ _1\"></span></span></span><span class=\"ws7b\">nel caso di<span class=\"_ _3\"></span> un maggior livello <span class=\"_ _3\"></span>dei tassi di in<span class=\"_ _3\"></span>teresse tra 25 e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs4bf\">100 basis points:<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs4c0\">Val<span class=\"ls0 ws0\">ori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </span></div><div class=\"c w76 h10 gs4c1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Evoluzione nei periodi di riferimento degli oneri finanziari: </div></div><div class=\"c w76 h16 gs4c2\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\"> - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso f<span class=\"_ _1\"></span>isso</span> </div></div><div class=\"c w77 h16 gs4c3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>150)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w78 h16 gs4c4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>179)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4c5\"> - <span class=\"ls19 ws22\">su finanziament<span class=\"_ _1\"></span>i bancari MT a tasso fisso per derivato</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(573)</span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">(645)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4c6\"> - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso v<span class=\"_ _1\"></span>ariabile</span> <span class=\"_ _a3\"> </span><span class=\"fc0 lse ws14\">(28<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span></span>(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4c7\"> - <span class=\"lse ws23\">su fina<span class=\"_ _5f\"></span>nziamenti<span class=\"_ _3\"></span> breve <span class=\"_ _5f\"></span>termine ba<span class=\"_ _5f\"></span>ncari ed al<span class=\"_ _5f\"></span>tri<span class=\"ls0 ws0\"> <span class=\"_ _10c\"> </span></span><span class=\"fc0 ws14\">(768)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(547)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4c8\"> - <span class=\"ws16\">interessi amortizing</span> <span class=\"_ _10d\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"c w76 h28 gs4c9\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Totale<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w77 h28 gs4ca\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(2.959)<span class=\"fc1\"> </span></div></div><div class=\"c w78 h28 gs4cb\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(2.789)<span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs4cc\">Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </div><div class=\"c w76 h10 gs4cd\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">A bilancio<span class=\"ws0\"> </span></div></div><div class=\"c w79 h10 gs4ce\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(284)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w7a h10 gs4cf\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4d0\"> <span class=\"ls18 ws27\">+ 25<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(39)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(43)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4d1\"> <span class=\"ls18 ws27\">+ 50<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(79)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(86)</span> </div><div class=\"c w76 h16 gs4d2\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\"> <span class=\"ls18 ws27\">+ 75<span class=\"_ _1\"></span> bp</span> </div></div><div class=\"c w79 h16 gs4d3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(122)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w7a h16 gs4d4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(130)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4d5\"> <span class=\"ls18 ws27\">+ 10<span class=\"_ _1\"></span>0 bp</span> <span class=\"_ _106\"> </span><span class=\"fc0 lse ws14\">(164)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(173)</span> </span></span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2f wsd7 gs4d6\">Rischio v<span class=\"_ _5f\"></span>olatilit\u00e0 dei p<span class=\"_ _3\"></span>rezzi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>delle mater<span class=\"_ _5f\"></span>ie prime ortofr<span class=\"_ _5f\"></span>utticole <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa3 gs4d7\">Il Gruppo, operando in un settore di commodity agricole che sono esposte per natur<span class=\"_ _1\"></span>a alla<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs4d8\">variabilit\u00e0 di quantitativi prodotti in corrispondenza di fattori esogeni tra cui, ad esempio, eventi<span class=\"_ _5f\"></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs4d9\">atmosferici e ambientali fuori dal controllo degli operatori di settore, gestisce due tipi di fattispec<span class=\"_ _1\"></span>ie<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs4da\">connesse alle materie prime agricole:<span class=\"_ _3\"></span> l\u2019approvvigionamento e<span class=\"ws0\">d </span>il p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzo di acquisto delle materie<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs4db\">prime. Il primo elemento \u00e8 quello maggiormente sensi<span class=\"_ _5f\"></span>bile<span class=\"_ _1\"></span> e dunque il Gruppo diversifica quanto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs4dd\">pi\u00f9 possibile il proprio portafoglio prodotti, attraverso il <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>umero di referenze commercializzate, la<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs4de\">base fornitori e i <span class=\"ws0\">P<span class=\"ls19 ws55\">aesi di origine<span class=\"_ _1\"></span>. In questo modo la concentrazione<span class=\"_ _1\"></span> del rischio di ammanchi di<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws55\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsa4 gs4df\">prodotto per <span class=\"ls10 ws116\">singola r<span class=\"_ _1\"></span>eferenza e<span class=\"_ _1\"></span> fornitore risult<span class=\"_ _1\"></span>a mitigata e<span class=\"ls0 ws0\">d <span class=\"_ _41\"> </span><span class=\"ws81\">il portafoglio prodo<span class=\"_ _3\"></span>tti bilanciato<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 ws116\"><span class=\"ls0 ws0\"><span class=\"ws81\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wse1 gs4e0\">rispetto ad<span class=\"_ _5f\"></span> ev<span class=\"_ _1\"></span>entuali am<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>anchi di prod<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>zione su specific<span class=\"_ _5f\"></span>he referenze e/o origin<span class=\"_ _3\"></span>i. La seconda<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs4e1\">fattispecie riguarda la variazione dei prezzi delle materie prime in<span class=\"_ _3\"></span> acquisto che viene gestita<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs4e2\">attraverso la politica di prezz<span class=\"lsf ws48\">o dei prodot<span class=\"_ _1\"></span>ti in ven<span class=\"_ _1\"></span>dita. Le du<span class=\"_ _1\"></span>e dimens<span class=\"_ _1\"></span>ioni son<span class=\"_ _1\"></span>o infatt<span class=\"_ _1\"></span>i strett<span class=\"_ _1\"></span>amente<span class=\"_ _1ec\"> </span></span><span class=\"lsf ws48\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws132 gs4e3\">legate in quanto l<span class=\"_ _3\"></span>a defini<span class=\"_ _5f\"></span>zione giornaliera, o s<span class=\"_ _3\"></span>ettim<span class=\"_ _3\"></span>anale, dei p<span class=\"_ _3\"></span>rezzi di vendi<span class=\"_ _5f\"></span>ta permette di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs4e4\">aggiustare le eventuali variazioni di prezzo in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ase di approvvigionamento a<span class=\"ws0\">l </span>rialzo o a<span class=\"ws0\">l r<span class=\"ls19 ws2c\">ibasso. La<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws2c\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs4e5\">volatilit\u00e0 \u00e8 inoltre gestita dal Gruppo mediante le mo<span class=\"_ _3\"></span>dalit\u00e0 con cui vengono regolati i rapporti con<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gs4e6\">i fornitori, nei confronti dei quali si opera molto spesso attraverso schemi di conto vendita o <span class=\"_ _3\"></span>conto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs4e7\">commissione. In sostan<span class=\"_ _1\"></span>za il prezzo ric<span class=\"_ _1\"></span>onos<span class=\"ls0 ws1e\">ciuto al fornitore per i prodotti acquistati viene definito in<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs4e8\">base al prezzo di vendita del prodotto; t<span class=\"_ _1\"></span>ale fattispecie di fatto consente di diluire molto il rischio di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs4e9\">volatilit\u00e0 dei prezzi delle materie prime. <span class=\"ws0\"> </span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2d wsd4 gs4ea\">Rischio volatilit\u00e0 dei prezzi del carburant<span class=\"ls2f wsd7\">e delle n<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>vi<span class=\"ls0 ws0\"> </span></span><span class=\"ls2f wsd7\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs4eb\">Il bunker (carburante) utilizzato per le navi di propriet\u00e0 \u00e8 la principale materia prima<span class=\"_ _3\"></span> soggetta a<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs4ec\">volatilit\u00e0 dei prezzi, a <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui il Gruppo <span class=\"_ _5f\"></span><span class=\"ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"ws1e\">precisamente<span class=\"_ _3\"></span> il settore Shipping <span class=\"ws0\">\u2013 <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">\u00e8 espost<span class=\"_ _1\"></span>o, con conseguenti<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ws1e\"><span class=\"ws0\"><span class=\"ls19 ws9d\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs4ed\">potenziali effetti (negativi o positivi) sui risultati economici del Gruppo. In considerazione dell\u2019alta<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs4ee\">volatilit\u00e0 degli indici di riferimento del mercato del pe<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rolio e dei propri derivati <span class=\"_ _3\"></span>(tra cui quelli che si<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws78 gs4ef\">utilizza<span class=\"_ _5f\"></span>no come<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _5f\"></span>per le na<span class=\"_ _5f\"></span>vi di prop<span class=\"_ _5f\"></span>riet\u00e0), i<span class=\"_ _3\"></span>l Gr<span class=\"_ _5f\"></span>uppo ricorr<span class=\"_ _5f\"></span>e a due<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">mod<span class=\"ls10 ws16\">alit\u00e0 <span class=\"lse ws78\">di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura:<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls10 ws16\"><span class=\"lse ws78\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs4f0\">di tipo finanziario, acquistando il bunker<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">a termine s<span class=\"_ _5f\"></span>u orizzonte semestrale o<span class=\"_ _5f\"></span> annuale per una<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls11 ws101\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd6 gs4f1\">percen<span class=\"_ _3\"></span>tuale<span class=\"_ _3\"></span> che vari<span class=\"_ _5f\"></span>a tra il <span class=\"_ _3\"></span>20% e il <span class=\"_ _5f\"></span>30% del cons<span class=\"_ _5f\"></span>umo stim<span class=\"_ _3\"></span>ato (cor<span class=\"_ _5f\"></span>rispondente<span class=\"_ _5f\"></span> in sosta<span class=\"_ _5f\"></span>nza al ser<span class=\"_ _3\"></span>vizio<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsc6 gs4f2\">di tras<span class=\"_ _5f\"></span>porto effe<span class=\"_ _5f\"></span>ttuato in<span class=\"_ _5f\"></span> favore<span class=\"_ _3\"></span> di so<span class=\"_ _5f\"></span>ciet\u00e0 del<span class=\"_ _5f\"></span> Gruppo.<span class=\"_ _3\"></span> Si ri<span class=\"_ _5f\"></span>corda difa<span class=\"_ _3\"></span>tti<span class=\"_ _3\"></span> che le<span class=\"_ _5f\"></span> navi son<span class=\"_ _3\"></span>o util<span class=\"_ _3\"></span>izza<span class=\"_ _5f\"></span>te<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1be gs4f3\">per c<span class=\"ls18 ws21\">i<span class=\"_ _1\"></span>rc</span>a il 50% per <span class=\"ls0 ws0\">l\u2019<span class=\"lsf ws96\">i<span class=\"_ _1\"></span>mportazio<span class=\"_ _1\"></span>ne di v<span class=\"_ _1\"></span>olumi di b<span class=\"_ _1\"></span>anane e<span class=\"_ _1\"></span> ananas<span class=\"_ _1\"></span> dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e commerc<span class=\"_ _1\"></span>ializza<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws96\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs4f4\">dal Gruppo, c.d. utilizzo c<span class=\"_ _5f\"></span>apt<span class=\"_ _1\"></span>ive. La <span class=\"ls19 ws2b\">seconda</span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>parte viene gestista attraverso la<span class=\"_ _5f\"></span> definiz<span class=\"_ _1\"></span>ione di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs4f5\">contratti commerciali con i clienti terzi i quali prevedono una clausola c.d. \u201cBAF\u201d (\u201cBunker<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs4f6\">Adjustment Factor\u201d) volta a riequilibrare le fluttuazioni del<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">prezzo del<span class=\"_ _5f\"></span> carburante<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws107\">anda<span class=\"_ _1\"></span>ndo ad<span class=\"_ _1\"></span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws13d gs4f7\">aggiu<span class=\"_ _1\"></span>ngere o a sottr<span class=\"_ _1\"></span>arre alla tarif<span class=\"_ _1\"></span>fa pattuita an<span class=\"_ _1\"></span>nualmente<span class=\"_ _1\"></span> con il cl<span class=\"ls11 ws63\">iente del servi<span class=\"_ _5f\"></span>zio navale, un<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws63\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws2a gs4f8\">valore e<span class=\"_ _5f\"></span>conomico <span class=\"_ _5f\"></span>che neutral<span class=\"_ _3\"></span>izzi o<span class=\"_ _3\"></span> com<span class=\"_ _3\"></span>unque<span class=\"_ _3\"></span> miti<span class=\"_ _5f\"></span>ghi le flut<span class=\"_ _5f\"></span>tuazioni del<span class=\"_ _3\"></span> prez<span class=\"_ _3\"></span>zo del<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>te. In<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs4f9\">questo modo l\u2019evoluzione del prezzo del carburante <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a un impatto meno rilevante sui risulta<span class=\"_ _3\"></span>ti di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsa0 gs4fa\">Gruppo e tale<span class=\"_ _5f\"></span> da poter essere m<span class=\"ls19 ws2c\">antenuto sotto controllo. Il contesto di mercato ha storicamente<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs4fb\">visto l\u2019applicazione delle clausole BAF nel t<span class=\"_ _1\"></span>rasporto marittimo refrigerato e non si rilev<span class=\"_ _1\"></span>ano segnali<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs4fc\">tali da far presagire un ve<span class=\"_ _3\"></span>nir meno della possibilit\u00e0 di conseguire <span class=\"_ _3\"></span>tali contratti con i <span class=\"ls1b ws8f\">clie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>i te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span><span class=\"ls1b ws8f\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws98 gs4fd\">ovvero d<span class=\"_ _3\"></span>i no<span class=\"_ _3\"></span>n pote<span class=\"_ _5f\"></span>r trovare ad<span class=\"_ _5f\"></span>eguate cope<span class=\"_ _5f\"></span>rture fina<span class=\"_ _5f\"></span>nziarie sul m<span class=\"_ _5f\"></span>ercato pe<span class=\"_ _3\"></span>troli<span class=\"_ _3\"></span>fero. D<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>guito s<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs4fe\">espone un\u2019analisi che evidenzia come il pr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>zzo del carburante delle navi<span class=\"_ _3\"></span> abbia impattato sui<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs4ff\">risultati del settore Shipping nel periodo di rifer<span class=\"ls23 ws27\">iment<span class=\"_ _1\"></span>o.</span><span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs500\">Valori in migliaia \u20ac <span class=\"_ _e4\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _55\"> </span><span class=\"fc0\">%</span> <span class=\"_ _80\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _e2\"> </span>%<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs501\">Totale costo bunker<span class=\"ls0 ws0\"> <span class=\"_ _110\"> </span><span class=\"fc0 lse ws14\">42.691<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span></span>29,97%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>26.026 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"lse ws14\">25,07%</span> </span></span></span></div><div class=\"c w7c h16 gs502\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Ricavi settore Shipping<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wf h16 gs503\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">142.423 <span class=\"fc1\"> </span></div></div><div class=\"c w5a h16 gs504\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">103.825 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls3c ws12d gs505\">Risc<span class=\"_ _1\"></span>hi<span class=\"ls0 ws0\">o <span class=\"ls2f ws135\">conness</span>o <span class=\"ls34 ws136\">all<span class=\"ls2f wsd7\">\u2019evolu<span class=\"_ _5f\"></span>zione del prezz<span class=\"_ _5f\"></span>o delle componenti<span class=\"_ _5f\"></span> energetiche<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs506\">La principale dimensione di rischio ed inc<span class=\"_ _1\"></span>ertezza legata all\u2019evoluzione del prezzo delle componenti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs507\">energetiche <span class=\"_ _37\"></span><span class=\"ls0 ws0\">\u2013 <span class=\"_ _40\"></span><span class=\"lse ws56\">ancorc<span class=\"_ _5f\"></span>h\u00e9 oggi i<span class=\"_ _3\"></span>n cal<span class=\"_ _3\"></span>o ris<span class=\"_ _5f\"></span>petto alle<span class=\"_ _5f\"></span> punte re<span class=\"_ _5f\"></span>gistrate n<span class=\"_ _3\"></span>el 2<span class=\"_ _5f\"></span>022 <span class=\"ls0 ws0\">- <span class=\"_ _40\"></span><span class=\"ws47\">in merito alle q<span class=\"_ _3\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws56\"><span class=\"ls0 ws0\"><span class=\"ws47\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws154 gs508\">risulta complesso effettuare una stima in quanto pur non <span class=\"ls23 ws1ac\">opera<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo in u<span class=\"_ _1\"></span>n set<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls23 ws1ac\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws46 gs509\">estremamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e energivo<span class=\"_ _5f\"></span>ro e seppur in<span class=\"_ _5f\"></span> considerazione<span class=\"_ _5f\"></span> del fatto che la<span class=\"_ _3\"></span> dinami<span class=\"_ _3\"></span>ca dei p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzi d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs50a\">vendita della BU Distribuzio<span class=\"_ _3\"></span>ne ha consentito a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utt\u2019oggi di assorbire gran p<span class=\"_ _3\"></span>arte d<span class=\"_ _3\"></span>ei rincari, lo<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs50b\">scenario<span class=\"_ _5f\"></span> <span class=\"_ _3b\"> </span><span class=\"ls2c ws15\">futur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls17 ws1bf\">potrebbe determinar</span><span class=\"ws26\">e un esaurimento della flessibilit\u00e0 e dell\u2019<span class=\"_ _5f\"></span>elastic<span class=\"_ _1\"></span>it\u00e0 della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"><span class=\"ws26\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs50c\">domanda rispetto ai prezzi con il risul<span class=\"_ _3\"></span>tato di comportare un calo dei cons<span class=\"_ _3\"></span>umi e/o l\u2019impossibilit\u00e0 di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd6 gs50d\">recupera<span class=\"_ _5f\"></span>re l\u2019ulte<span class=\"_ _3\"></span>riore <span class=\"_ _3\"></span>rinca<span class=\"_ _5f\"></span>ro energeti<span class=\"_ _5f\"></span>co attravers<span class=\"_ _5f\"></span>o la politi<span class=\"_ _3\"></span>ca di p<span class=\"_ _5f\"></span>rezzo dei pro<span class=\"_ _3\"></span>dotti.<span class=\"_ _5f\"></span> Non ri<span class=\"lsf ws1f\">teniamo<span class=\"_ _1\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs50e\">che la situazione energetica europea possa impattare in modo significativo ai fini d<span class=\"_ _3\"></span>ella continuit\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws131 gs50f\">aziendale d<span class=\"_ _5f\"></span>el Gruppo, tuttavia, un ulterio<span class=\"_ _5f\"></span>re peggioramento d<span class=\"_ _5f\"></span>eg<span class=\"_ _1\"></span>li scena<span class=\"_ _3\"></span>ri potrebbe com<span class=\"_ _5f\"></span>portare<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs510\">un impatto anche significativo sulla redditivit\u00e0 delle <span class=\"lsf ws15\">attivit\u00e0 c<span class=\"_ _1\"></span>ore del Gru<span class=\"_ _1\"></span>ppo.</span><span class=\"ws0\"> </span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2f wsd7 gs512\">Rischio d<span class=\"_ _5f\"></span>i credito <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs513\">Il <span class=\"_ _1\"></span>G<span class=\"lse ws2a\">ruppo<span class=\"_ _5f\"></span> \u00e8 espos<span class=\"_ _5f\"></span>to al risc<span class=\"_ _5f\"></span>hio di c<span class=\"_ _5f\"></span>redito d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e, p<span class=\"_ _3\"></span>rinc<span class=\"_ _5f\"></span>ipalmente, d<span class=\"_ _5f\"></span>ai rapp<span class=\"_ _5f\"></span>orti com<span class=\"_ _3\"></span>mercial<span class=\"_ _5f\"></span>i con i<span class=\"_ _1ec\"> </span></span><span class=\"lse ws2a\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs514\">propri clienti ed in particolare ad eventuali ritardi o mancati pagamenti da parte dei medesimi,<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws98 gs515\">che qual<span class=\"_ _3\"></span>ora<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>si ve<span class=\"_ _5f\"></span>rificassero<span class=\"_ _5f\"></span>, potrebbero<span class=\"_ _5f\"></span> determina<span class=\"_ _3\"></span>re e<span class=\"_ _5f\"></span>ffetti nega<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi sul<span class=\"_ _3\"></span>la si<span class=\"_ _3\"></span>tuazi<span class=\"_ _3\"></span>one e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>ca,<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs516\">finanziaria e patrimoniale del Gruppo ste<span class=\"_ _1\"></span>sso. <span class=\"ws0\">I<span class=\"ls19 wsaa\">l Gruppo opera con un<span class=\"_ _1\"></span>a base clienti molto ampia<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 wsaa\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws107 gs517\">compost<span class=\"_ _1\"></span>a dal can<span class=\"_ _1\"></span>ale GDO e da c<span class=\"_ _1\"></span>lient<span class=\"_ _1\"></span>i cosiddett<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws6c\">\u201ctradizionali\u201d quali</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">g<span class=\"_ _1\"></span>ross</span><span class=\"ws6c\">isti e dettaglianti. In<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws6c\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs518\">considerazione della<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>eterogeneit\u00e0 della<span class=\"_ _5f\"></span> base clienti, specialmente a livello E<span class=\"_ _3\"></span>uropeo, il Gruppo<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs519\">adotta delle politiche di copertura del rischio a<span class=\"_ _3\"></span>ttraverso polizze di assicurazione del credito con<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws26 gs51a\">compagnie di primario livello inter<span class=\"ws0\">n</span>azionale. In <span class=\"_ _3\"></span>aggiunta, il Gruppo adot<span class=\"_ _3\"></span>ta politiche di risk<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs51b\">management volte all\u2019interruzione delle forniture al <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>peramento di talune soglie di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws3f gs51c\">scaduto in relazione<span class=\"_ _1\"></span> a<span class=\"ls0 ws0\">d <span class=\"_ _5f\"></span><span class=\"ls25 ws1c0\">ageing e<span class=\"_ _3\"></span><span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">ammon<span class=\"_ _1\"></span>tare<span class=\"ls19 ws3f\">. Tali azioni con<span class=\"_ _1\"></span>sentono al Gruppo di registrare una<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls25 ws1c0\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls19 ws3f\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs51d\">perdit<span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ls16 wsdc\">su c<span class=\"_ _5f\"></span>rediti ri<span class=\"_ _5f\"></span>spetto<span class=\"_ _5f\"></span> al fattu<span class=\"_ _5f\"></span>rato tota<span class=\"_ _5f\"></span>le mol<span class=\"_ _5f\"></span>to esig<span class=\"_ _5f\"></span>ua e sos<span class=\"_ _5f\"></span>tanzialm<span class=\"_ _5f\"></span>ente cos<span class=\"_ _5f\"></span>tante n<span class=\"_ _5f\"></span>el tempo<span class=\"_ _5f\"></span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls16 wsdc\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs51e\">Inoltre, in considerazione della tipologia di beni che tratta il Gruppo (beni di primo<span class=\"_ _3\"></span> consumo e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs51f\">basilari per la dieta occidentale) e<span class=\"_ _1\"></span> della stabilit\u00e0 dei canali di v<span class=\"ls19 ws9d\">endita non si rav<span class=\"_ _1\"></span>vedono modifiche<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws9d\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs520\">della base clienti tali da impattare la dimensione attuale del rischio di credito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4a gs521\">La seguente tabella fornisce una ripartizione dei <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>rediti commerciali al 31 di<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>embre 20<span class=\"ws0\">22<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs522\">raggrup<span class=\"_ _3\"></span>pati p<span class=\"_ _3\"></span>er sca<span class=\"_ _3\"></span>duto<span class=\"_ _5f\"></span> al netto d<span class=\"_ _5f\"></span>el fondo s<span class=\"_ _5f\"></span>valut<span class=\"ls0 ws16\">azione crediti:<span class=\"ws0\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs523\">Valori in migliaia \u20ac <span class=\"_ _111\"> </span>31.12.2022<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs524\">A<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs525\">scadere<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs526\">Scaduti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs527\">entro<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs528\">30 gg<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs529\">Scaduti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52a\">tra 31-<span class=\"_ _1ec\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52b\">90 gg<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52c\">Scaduti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52d\">tra 91-<span class=\"_ _1ec\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52e\">120 gg<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs52f\">Oltre<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs530\">120 gg<span class=\"_ _1ec\"> </span> </div><div class=\"c w7f h87 gs531\"><div class=\"t m0 xc h2 yabe ff1 fs0 fc1 sc0 ls0 ws16\">Crediti commerciali al lordo<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y63a ff1 fs0 fc1 sc0 ls19 ws22\">del fondo svalut<span class=\"_ _1\"></span>azione  <span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs532\">130.75<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _6d\"> </span></span>75.830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span></span>29.530<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dc\"> </span></span>10.<span class=\"_ _5f\"></span>914 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>714 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span></span>13.764 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c w7f h37 gs533\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 lsf ws1f\">Fondo <span class=\"ls0 ws1e\">svalut<span class=\"_ _1\"></span>azione crediti<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws1e\"> </span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws14\">comm<span class=\"_ _3\"></span>erciali<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs534\">(11.64<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _6f\"> </span></span>(16)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span></span>(32)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>(11.597)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs535\">Crediti commerciali <span class=\"_ _db\"> </span><span class=\"fc0\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0\">75.814 </span> <span class=\"_ _e5\"> </span><span class=\"fc0\">29.530 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">10.914 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">683 </span> <span class=\"_ _58\"> </span><span class=\"fc0\">2.167 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs536\">L\u2019elevata misura dei fondi s<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione deriva dalla sp<span class=\"_ _5f\"></span>ec<span class=\"_ _1\"></span>ifica esigenza fiscale di <span class=\"_ _5f\"></span>non stralc<span class=\"_ _1\"></span>iare i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gs537\">crediti ormai \u201cpersi\u201d ed interamente svalutati fino alla conclusione dei relativi procedimenti<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs538\">concorsuali (fallimento, concordato) pena il venir<span class=\"_ _3\"></span> meno della deducibilit\u00e0 fis<span class=\"_ _3\"></span>cale delle perdite<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs539\">stesse.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-708": {
   "value": "Gestione del rischio fin<span class=\"_ _3\"></span>anziario<span class=\"ls0 ws0\"> </span>Il principio IFRS 7 richiede in<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ormazioni integrative finalizzate ad apprezzare la<span class=\"_ _5f\"></span> sig<span class=\"_ _1\"></span>nificativit\u00e0 degli<span class=\"_ _1ec\"> </span>strumenti finanziari in relazi<span class=\"_ _3\"></span>one alle performance eco<span class=\"_ _3\"></span>nomiche ed alla posizione <span class=\"ls10 ws43\">finanziaria del<span class=\"_ _1ec\"> </span></span>Gruppo. Questo principio contabile richiede una des<span class=\"_ _3\"></span>crizione degli obiettivi, delle politiche e delle<span class=\"_ _5f\"></span> procedure poste in atto dalla Direzione per le diverse tipologie di rischio finanziario (liquidit\u00e0, di<span class=\"_ _1ec\"> </span>mercato<span class=\"_ _3\"></span> e di<span class=\"_ _5f\"></span> credito) a <span class=\"_ _5f\"></span>cui il Grup<span class=\"_ _3\"></span>p<span class=\"ls19 ws22\">o \u00e8 esposto<span class=\"ls0 ws0\"> </span>(cambio, tasso di interesse<span class=\"_ _1\"></span>, bunker)<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Il Gru<span class=\"_ _1\"></span>ppo oper<span class=\"_ _1\"></span>a in un se<span class=\"_ _1\"></span>ttore di c<span class=\"_ _1\"></span>ommerc<span class=\"_ _1\"></span>io di pr<span class=\"_ _1\"></span>odott<span class=\"_ _1\"></span>i commodity ch<span class=\"_ _1\"></span>e \u00e8 inf<span class=\"_ _1\"></span>luenzato da di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>renti<span class=\"_ _1ec\"> </span>elementi che possono avere un impatto sull\u2019andamento ec<span class=\"_ _1\"></span>onomico, patrimoniale e finanziario del<span class=\"_ _1ec\"> </span>Gruppo. La ges<span class=\"lse ws2a\">tione d<span class=\"_ _5f\"></span>i tali fa<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>ori<span class=\"_ _3\"></span> \u00e8 ef<span class=\"_ _5f\"></span>fettuata a<span class=\"_ _5f\"></span>ttravers<span class=\"_ _5f\"></span>o l\u2019ado<span class=\"_ _3\"></span>zione d<span class=\"_ _5f\"></span>i coperture<span class=\"_ _5f\"></span> ovvero p<span class=\"_ _5f\"></span>olitiche<span class=\"_ _3\"></span> </span>aziendali volte alla mitigazione degli ev<span class=\"_ _1\"></span>entuali impatti di tali elementi sui risultati aziendali. <span class=\"lse ws60\">I rischi<span class=\"_ _5f\"></span> </span>finanziari a cui \u00e8 esposto il Gruppo nello svolgimento della <span class=\"ls19 ws22\">sua attivit\u00e0 sono i seguenti:</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ws8f\">r<span class=\"_ _1\"></span>ischio liquidit\u00e0, con riferim<span class=\"_ _3\"></span>ento alla disponibilit\u00e0 di risorse <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziarie ed all\u2019accesso<span class=\"_ _3\"></span> del<span class=\"_ _1ec\"> </span></span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>del cre<span class=\"_ _1\"></span>dito<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"wsac\">r<span class=\"_ _1\"></span>ischio di <span class=\"lse ws77\">merca<span class=\"_ _5f\"></span>to, compre<span class=\"_ _5f\"></span>nsivo<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"wsac\">del rischio di valuta, del rischio di tasso,<span class=\"_ _3\"></span> del rischio di<span class=\"_ _1ec\"> </span></span></span></span></span>prezzo;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span></span><span class=\"ls19 ws2c\">rischio d</span><span class=\"ws7b\">i credito<span class=\"lse wsd9\">, relati<span class=\"_ _5f\"></span>vo ai rappo<span class=\"_ _5f\"></span>rti<span class=\"ls0 ws0\">, <span class=\"_ _1\"></span><span class=\"lsf wsd0\">sopr<span class=\"_ _1\"></span>attutto di n<span class=\"_ _1\"></span>atura c<span class=\"_ _1\"></span>ommer<span class=\"_ _1\"></span>ciale<span class=\"_ _1\"></span></span>, </span>nei con<span class=\"_ _5f\"></span>fronti dei<span class=\"_ _5f\"></span> </span></span>clienti.<span class=\"_ _1ec\"> </span>I principali strumenti finanziari della societ\u00e0 includono conti correnti e depositi a breve, passivit\u00e0<span class=\"_ _1ec\"> </span>fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>ie v<span class=\"_ _1\"></span>erso<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he a br<span class=\"_ _1\"></span>eve e l<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e, <span class=\"ls0 wsde\">debiti o<span class=\"ws0\">bbligazionari,  <span class=\"lse wsbf\">passivi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>\u00e0 verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>altri<span class=\"_ _5f\"></span> </span></span></span>finanziatori, strumenti derivati. L\u2019obiettivo \u00e8 que<span class=\"_ _1\"></span>llo di finanziare l\u2019attivit\u00e0 operativa del Gruppo. Oltre<span class=\"_ _1ec\"> </span>a ci\u00f2, la societ\u00e0 ha crediti e debiti <span class=\"_ _3\"></span>commerciali derivanti dalla propria attivit\u00e0. <span class=\"ls11 ws54\">L<span class=\"_ _5f\"></span>a gestione dei<span class=\"_ _1ec\"> </span></span>fabbisogni <span class=\"_ _1\"></span><span class=\"ls0 ws44\">f<span class=\"_ _1\"></span>inanziari e dei<span class=\"_ _5f\"></span> relativ<span class=\"_ _1\"></span>i rischi (principalmente risc<span class=\"_ _3\"></span>hi di tasso<span class=\"ws0\">, </span>rischi di cambio<span class=\"ws0\"> <span class=\"ls23 ws8d\">e<span class=\"_ _1\"></span> bu<span class=\"_ _1\"></span>nker<span class=\"ws57\">)<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span>svolta a livello di tesoreria centralizzata sulla base delle linee guida definite dal Responsabile<span class=\"_ _1ec\"> </span>Tesoreria c<span class=\"_ _1\"></span>on il <span class=\"_ _1\"></span><span class=\"ls11 ws0\">Dirig<span class=\"_ _3\"></span>ente Prep<span class=\"_ _5f\"></span>osto<span class=\"ls0\"> <span class=\"lsf ws15\">e<span class=\"_ _1\"></span>d approv<span class=\"_ _1\"></span>ate da<span class=\"ls1b ws2e\">g<span class=\"_ _1\"></span>li </span><span class=\"ws1f\">Ammi<span class=\"_ _1\"></span>nistr<span class=\"_ _1\"></span>ator<span class=\"_ _1\"></span></span></span>i <span class=\"ls5a wsd9\">Del<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>i.<span class=\"_ _1ec\"> </span></span></span>Si segnala che i <span class=\"ls10 wsc4\">gi\u00e0 menz<span class=\"_ _1\"></span>ionati</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">rischi v<span class=\"_ _1\"></span>engono monitorati costantemente,<span class=\"_ _1\"></span> <span class=\"lsf ws1f\">attuando</span></span> <span class=\"_ _37\"></span><span class=\"ls10 wsc4\">azioni ave<span class=\"_ _1\"></span>nti<span class=\"_ _1ec\"> </span></span></span>l\u2019obiettivo di fronteggiare e contenere i potenziali effetti negat<span class=\"_ _1\"></span>ivi mediante l\u2019utilizzo di appropriate<span class=\"_ _1ec\"> </span>politiche, ed in generale l<span class=\"_ _5f\"></span>add<span class=\"ls19 ws5b\">ove rit<span class=\"_ _1\"></span>enuto necessario, anche mediante appositi strumenti di<span class=\"_ _1ec\"> </span></span>copertura. Nell<span class=\"_ _3\"></span>a presen<span class=\"_ _5f\"></span>te sezione vengono<span class=\"_ _3\"></span> forni<span class=\"_ _3\"></span>te informazio<span class=\"_ _5f\"></span>ni qualitative e q<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>antitative<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span>riferimento sull\u2019incidenza di tali rischi sul Gruppo, a completamento di quanto indicato nella<span class=\"_ _1ec\"> </span>apposi<span class=\"ls0 ws58\">ta sezione della relazione sulla gestione. I dati quantitativi di seguito riportati non rivestono<span class=\"_ _1ec\"> </span></span>valenza previsionale<span class=\"_ _1\"></span> e non possono completamente<span class=\"_ _1\"></span> riflettere la complessit\u00e0 e<span class=\"_ _1\"></span> le reazioni correlate<span class=\"_ _1ec\"> </span>dei mercati che possono deriv<span class=\"_ _1\"></span>are da ogni cambiamento ipotiz<span class=\"ls10 ws16\">zato.<span class=\"ls0 ws0\"> </span></span>Rischio di liquidit\u00e0 <span class=\"ls0 ws0\"> </span>Il Gruppo gestisce il rischio di liquidit\u00e0 nell\u2019ottica di garantire, a livello c<span class=\"_ _1\"></span>onsolidato, la presenza di<span class=\"_ _1ec\"> </span>una struttura del passivo in equilibrio con la composizione dell\u2019attivo di bilancio, al fine<span class=\"_ _1\"></span> di<span class=\"_ _1ec\"> </span>mantenere u<span class=\"_ _5f\"></span>n\u2019elevata soli<span class=\"ls0 ws92\">d<span class=\"_ _5f\"></span>it<span class=\"_ _1\"></span>\u00e0 patrimoniale. Le linee di credito, anche se<span class=\"_ _3\"></span> negoziate a livello di<span class=\"_ _1ec\"> </span></span>Gruppo, vengono concesse a livello di sin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ola societ\u00e0. Il Gruppo <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a, inoltre, fina<span class=\"_ _3\"></span>nziato i propri<span class=\"_ _1ec\"> </span>investimenti con linee di cre<span class=\"_ _5f\"></span>dito a medio<span class=\"ws0\">-<span class=\"ls19 ws3f\">lungo termine che garantiscon<span class=\"_ _1\"></span>o una posizi<span class=\"_ _3\"></span>one<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws28\">di liquidit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span>idonea all\u2019attivit\u00e0 caratteristica. Vi sono ampi spazi di utilizzo delle linee di credito commerciali di<span class=\"_ _1ec\"> </span>breve te<span class=\"_ _5f\"></span>rmine in <span class=\"_ _3\"></span>caso d<span class=\"_ _5f\"></span>i necessit\u00e0<span class=\"_ _3\"></span> di <span class=\"_ _5f\"></span>capitale ci<span class=\"_ _5f\"></span>rcolante co<span class=\"_ _5f\"></span>mmerciale <span class=\"_ _5f\"></span>connesse a<span class=\"_ _5f\"></span>lla crescita<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span>allo sviluppo organ<span class=\"_ _1\"></span>ico.<span class=\"ls0 ws0\"> </span>Si segnala, inoltre, che il Gruppo opera in un settore relativamente protetto dal punto di vista della<span class=\"_ _1ec\"> </span>liquid<span class=\"_ _5f\"></span>it\u00e0 in qua<span class=\"_ _5f\"></span>nto esis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e un<span class=\"_ _5f\"></span>a specifi<span class=\"_ _3\"></span>ca rego<span class=\"_ _3\"></span>lame<span class=\"_ _3\"></span>ntazi<span class=\"_ _5f\"></span>one Euro<span class=\"_ _3\"></span>pea <span class=\"_ _5f\"></span>(art. 4 del<span class=\"_ _5f\"></span> D.L.198<span class=\"_ _5f\"></span>/2021) che<span class=\"_ _5f\"></span> impone che i pagamenti dei beni deperibili avvengano nel termine ma<span class=\"_ _3\"></span>ssimo dei 30 giorni dal<span class=\"ff2 ws0\"> </span><span class=\"ls11 ws57\">termine del p<span class=\"_ _3\"></span>eriodo di<span class=\"_ _3\"></span> consegna. Ques<span class=\"_ _3\"></span>to comporta che l<span class=\"_ _3\"></span>e tempistiche d<span class=\"_ _3\"></span>i incasso<span class=\"_ _5f\"></span> e pagamento<span class=\"_ _1ec\"> </span></span>siano relativamente brevi proprio in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>unzione della tipologia d<span class=\"_ _3\"></span>i bene commercializzato<span class=\"fc1 ws0\">. <span class=\"ls19 ws49\">Se a ci\u00f2 si<span class=\"_ _1ec\"> </span></span></span>unisce il fatto che le<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>imanenze hanno i<span class=\"_ _3\"></span>ndici di rotazione molto<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">rapidi e c<span class=\"_ _1\"></span>omunque media<span class=\"_ _1\"></span>mente<span class=\"_ _1ec\"> </span></span></span>pari a<span class=\"_ _5f\"></span> 1 o 2 settiman<span class=\"_ _3\"></span>e, si<span class=\"_ _5f\"></span> evince che il<span class=\"_ _3\"></span> ciclo<span class=\"_ _5f\"></span> di capita<span class=\"_ _5f\"></span>le circolan<span class=\"_ _5f\"></span>te \u00e8 virtuos<span class=\"_ _5f\"></span>o e non co<span class=\"_ _5f\"></span>mporta risc<span class=\"_ _5f\"></span>hi<span class=\"_ _1ec\"> </span>di liquidit\u00e0 in un contesto di normale operativit\u00e0 di mercato. <span class=\"fc0 ls11 ws8d\">Inoltr<span class=\"_ _5f\"></span>e, a partire dal m<span class=\"_ _5f\"></span>ese di giugn<span class=\"_ _1ec\"> </span></span>2021 il G<span class=\"_ _5f\"></span>ruppo ha atti<span class=\"_ _3\"></span><span class=\"ls0 ws7b\">vato una policy con un primario istituto bancario per una ancor migliore ed<span class=\"_ _1ec\"> </span></span>elastica gestione del pr<span class=\"_ _1\"></span>oprio working capital.<span class=\"fc1 ls0 ws0\"> </span>Nella tabella seguente \u00e8 esposta un\u2019analisi delle scadenze, basata sugli obblighi contrattuali di<span class=\"_ _1ec\"> </span>rimbo<span class=\"_ _5f\"></span>rso, relativa a<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ws84\">debiti f<span class=\"_ _1\"></span>inanziari, commerciali, fiscali ed altri debiti in esser<span class=\"_ _1\"></span>e al 31 dicembre 20<span class=\"ws0\">22.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Saldo al 31 dicembre<span class=\"_ _1ec\"> </span>2022<span class=\"fc1\"> </span>Entro 1<span class=\"_ _1ec\"> </span>anno<span class=\"fc1\"> </span>1 - 5<span class=\"_ _1ec\"> </span>anni<span class=\"fc1\"> </span>Oltre 5<span class=\"_ _1ec\"> </span>anni<span class=\"fc1\"> </span>Debiti obbligazionari<span class=\"ws0\"> <span class=\"_ _fd\"> </span><span class=\"ff3 fc0\">30.000 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">5.000 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">20.000 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a <span class=\"lsf ws1f\">medio</span><span class=\"ls0\">-<span class=\"ws1e\">lungo termine<span class=\"_ _1ec\"> </span></span></span>(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>56.643 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>5.4<span class=\"_ _5f\"></span>08 <span class=\"fc1 ls0 ws0\"> </span></span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>termine (No<span class=\"_ _5f\"></span>n corrente/cor<span class=\"_ _5f\"></span>rente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">940 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0 lse ws14\">1.423 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>termine (No<span class=\"_ _5f\"></span>n <span class=\"lse ws23\">corrente<span class=\"_ _5f\"></span>/corrente<span class=\"_ _5f\"></span>) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>41.574 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>17.<span class=\"_ _5f\"></span>040 <span class=\"fc1 ls0 ws0\"> </span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1\"> <span class=\"_ _aa\"> </span></span><span class=\"ff1 lse ws14\">619 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff3 fc0\">3.933 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">3.933 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Debiti verso altri finanziatori a breve <span class=\"ls23 ws27\">termi<span class=\"_ _1\"></span>ne</span><span class=\"ws0\"> </span>1.051 <span class=\"fc1\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span>corrent<span class=\"_ _5f\"></span>e/corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">1.700 </span><span class=\"ff1 fc1\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span>Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>735 <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>735 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Debiti commerciali<span class=\"ws0\"> </span>134.807 <span class=\"fc1\"> </span>134.80<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>4.730 <span class=\"fc1\"> </span>4.730 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span>Altre<span class=\"_ _1\"></span> <span class=\"ls19 ws2d\">passivit\u00e0 corre<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _100\"> </span><span class=\"ff3 fc0\">23.669 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">23.669<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Passivit\u00e0 Non correnti/correnti al 31.12.2022301.825 <span class=\"fc1\"> </span>199.995 <span class=\"fc1\"> </span>74.381 <span class=\"fc1\"> </span>27.449 <span class=\"fc1\"> </span>Si segnala che tutti gli<span class=\"_ _5f\"></span> import<span class=\"_ _1\"></span>i indicati nella <span class=\"_ _3\"></span>tabella sovrastante, rappresentano i val<span class=\"_ _5f\"></span>or<span class=\"_ _1\"></span>i determinat<span class=\"_ _1ec\"> </span>con riferimento alle <span class=\"lsf wsdf\">re<span class=\"_ _1\"></span>sidue sc<span class=\"_ _1\"></span>adenze co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali. Il Gruppo<span class=\"_ _1\"></span> prevede<span class=\"_ _1\"></span> di far fronte ai su<span class=\"_ _1\"></span>ddetti<span class=\"_ _1ec\"> </span></span>impegni attraverso i flussi di cassa della gestione operativa.<span class=\"ws0\"> </span>Rischio<span class=\"_ _1\"></span> di cambio val<span class=\"_ _1\"></span>utario <span class=\"ls0 ws0\"> </span>Il Gruppo <span class=\"ls19 ws93\">\u00e8 esposto al rischio di fluttuazioni nei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio delle valute (in <span class=\"ls0 ws87\">particolare dollaro<span class=\"_ _5f\"></span> </span></span>USA) diverse da quella di conto in <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui sono espresse le <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ransazioni commerciali e finanziarie<span class=\"ls23 ws66\">. In<span class=\"_ _1ec\"> </span></span>partico<span class=\"_ _3\"></span>lare<span class=\"_ _3\"></span>, <span class=\"ls11 ws23\">nel<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">settor</span>e <span class=\"_ _1\"></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls10 ws16\">ac<span class=\"_ _1\"></span>quista <span class=\"_ _1\"></span></span></span><span class=\"ws57\">parte dell</span></span><span class=\"ws2a\">a<span class=\"_ _5f\"></span> merce<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls24 ws41\">(fru<span class=\"_ _1\"></span>tta<span class=\"_ _1\"></span>)</span> <span class=\"_ _1\"></span><span class=\"ls10 wsc3\">in v<span class=\"_ _1\"></span>aluta <span class=\"_ _1\"></span></span>d<span class=\"ls19 ws2b\">ollaro <span class=\"lsf ws1f\">USA<span class=\"_ _1\"></span><span class=\"ls11 ws57\">, pe<span class=\"_ _1ec\"> </span></span></span></span></span></span>poi importarla e realizzare le vendi<span class=\"ls10 ws100\">te in valut<span class=\"_ _1\"></span>a </span><span class=\"ws0\">e<span class=\"ls11 ws13\">uro nei <span class=\"_ _3\"></span>mercati Sud E<span class=\"_ _5f\"></span>uropei. <span class=\"lse ws59\">Per co<span class=\"_ _5f\"></span>ntro, nel s<span class=\"_ _5f\"></span>ettore<span class=\"_ _1ec\"> </span></span></span></span>Shipping, i ricavi denominati in dollaro USA sono maggiori dei costi sostenuti in euro, con ci<span class=\"_ _1ec\"> </span>limitando in parte la <span class=\"ls10 wsc3\">bilanc<span class=\"_ _1\"></span>ia valutari<span class=\"_ _1\"></span>a del Gruppo </span><span class=\"ws16\">che risu<span class=\"_ _1\"></span>lta in <span class=\"_ _1\"></span>ogni caso <span class=\"ls19 ws2c\">esposta al Dolla<span class=\"ws2b\">ro <span class=\"_ _1\"></span><span class=\"lsf ws1f\">USA<span class=\"ls23 ws27\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span>fisiologicamente. <span class=\"_ _6a\"> </span><span class=\"ws3b\">Nel corso dell\u2019ultimo biennio sempre pi\u00f9 catene GDO in Europa hanno<span class=\"_ _1ec\"> </span></span>cominciato a chiedere prezzi fissi annuali su base asta per il prodotto banane, uno dei principal<span class=\"_ _1ec\"> </span>prodotti commercializzati dal Gruppo e uno dei pochi che vengon<span class=\"ls19 ws9b\">o acquistati a prezzo fermo in<span class=\"_ _1ec\"> </span></span>USD. Per tale ragio<span class=\"_ _5f\"></span>ne, in presenza di<span class=\"_ _3\"></span> prezzi fissi d<span class=\"_ _3\"></span>i vendita i<span class=\"_ _3\"></span>n euro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws87\">e perc<span class=\"_ _1\"></span>i\u00f2 di un rischio cambio</span></span><span class=\"ws23\">, <span class=\"_ _1\"></span><span class=\"ls0 ws0\">il<span class=\"_ _1ec\"> </span></span></span>Gruppo ha impl<span class=\"_ _1\"></span>ementat<span class=\"_ _1\"></span>o la strategi<span class=\"_ _1\"></span>a di copertura oper<span class=\"_ _1\"></span>ando acquist<span class=\"_ _1\"></span>i a te<span class=\"ls0 ws0\">r<span class=\"ls23 ws27\">min<span class=\"_ _1\"></span>e <span class=\"_ _40\"></span><span class=\"ls11 ws63\">mentre per la<span class=\"_ _1ec\"> </span></span></span></span>re<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span><span class=\"ls10 ws16\">part<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf wsea\">de<span class=\"_ _1\"></span>lle vendite<span class=\"_ _1\"></span>,</span> <span class=\"_ _d\"> </span><span class=\"ls19 ws10c\">non assoggettata a prezzi di vendita prefissati</span>, <span class=\"_ _43\"> </span><span class=\"ls19 ws10c\">h<span class=\"_ _1\"></span>a <span class=\"_ _5f\"></span>de<span class=\"_ _1\"></span>ciso di non<span class=\"_ _1ec\"> </span></span></span></span>adottare strumenti di copertura in quanto la definizione<span class=\"ws0\"> <span class=\"_ _1\"></span></span>dei prezzi di vendita in eur<span class=\"_ _1\"></span>o avviene ogn<span class=\"_ _1ec\"> </span>giorno<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"wsac\">ovvero ogni settimana con i clienti e ci\u00f2 consente di diluire in maniera significativa gl<span class=\"_ _1ec\"> </span></span></span>eventuali effetti derivanti dalla fluttuazione dei tassi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ambio e di mantenere flessibil<span class=\"_ _3\"></span>it\u00e0, element<span class=\"_ _1ec\"> </span>fondamentale nel settore della commercializzazione dei prodo<span class=\"ws7d\">tti ortofrutticoli. Il <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws63\">, per l<span class=\"_ _1ec\"> </span></span></span></span>vendite il cui prezzo non \u00e8<span class=\"_ _5f\"></span> stato defin<span class=\"_ _1\"></span>ito, ritiene c<span class=\"_ _3\"></span>he tale modalit\u00e0 operativa ris<span class=\"_ _3\"></span>ulti essere coerent<span class=\"_ _1ec\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gs46e\">con le dinamiche commerciali del settor<span class=\"_ _1\"></span>e e sia la pi\u00f9 consona al fine di minimizzare l\u2019impatto della<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs46f\">fluttuazione <span class=\"ls19 ws22\">del tasso di cambio Euro/USD</span>.<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2f wsd7 gs470\">Rischio d<span class=\"_ _5f\"></span>i tasso di inter<span class=\"_ _3\"></span>esse <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs471\">Il Gruppo finanzia i p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>opri investimenti d<span class=\"_ _3\"></span>i medio<span class=\"ws0\">-<span class=\"ls23 wsfd\">lung<span class=\"_ _1\"></span>o ter<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>e e</span>d <span class=\"_ _43\"> </span><span class=\"lse ws77\">il prop<span class=\"_ _5f\"></span>rio capi<span class=\"_ _3\"></span>tale<span class=\"_ _3\"></span> circol<span class=\"_ _5f\"></span>ant<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws77\">e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs472\">commerciale anche attraverso l\u2019u<span class=\"_ _3\"></span>tilizzo di strumenti di<span class=\"_ _3\"></span> credito. Il Gruppo u<span class=\"_ _3\"></span>tilizza principalment<span class=\"_ _1ec\"> </span><span class=\"ls11 ws23\">e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs473\">linee di credito a <span class=\"ws0\">m<span class=\"lsf ws1f\">edio <span class=\"_ _37\"></span></span>t</span>ermine in <span class=\"ws0\">e<span class=\"ls19 ws97\">uro,<span class=\"_ _1\"></span> parte delle quali a tasso fisso e parte a tasso variabile<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws97\">, </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs474\">sull<span class=\"ls0 ws0\">e <span class=\"_ _1\"></span><span class=\"ls17 ws3\">pr<span class=\"_ _1\"></span>incipal</span>i <span class=\"_ _1\"></span><span class=\"ws44\">delle quali (Finanziament</span>o <span class=\"_ _37\"></span></span><span class=\"ws49\">in Pool 20<span class=\"ls18 ws21\">22<span class=\"ls0 ws0\">-</span>20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">8 <span class=\"_ _1\"></span><span class=\"ls1b ws1bb\">d<span class=\"_ _1\"></span>i or<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri </span>e<span class=\"ls2b wsbb\">u<span class=\"_ _1\"></span>ro <span class=\"_ _37\"></span><span class=\"lse ws14\">90</span></span> milioni <span class=\"_ _37\"></span><span class=\"ls36 wsa9\">(e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>er<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws49\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls36 wsa9\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs475\">euro 33,3 <span class=\"_ _1\"></span>milioni)<span class=\"ws0\"> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">e <span class=\"_ _40\"></span><span class=\"ls1c ws198\">Finanzia<span class=\"_ _3\"></span>mento in Po<span class=\"_ _5f\"></span>ol <span class=\"lse ws14\">2020<span class=\"ls0 ws0\">-2<span class=\"ws7d\">029 di originar<span class=\"_ _1\"></span>i 15 milioni</span> <span class=\"_ _43\"> </span><span class=\"ls10 ws64\">oltre a f<span class=\"_ _1\"></span>inanziame<span class=\"_ _1\"></span>nt<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"><span class=\"ls1c ws198\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 ws64\">o </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs476\">Credit-<span class=\"lse ws1a7\">Agricol<span class=\"_ _5f\"></span>e 2021<span class=\"ls0 ws0\">-</span><span class=\"wsa7\">2027 di<span class=\"_ _5f\"></span> <span class=\"ls19 ws2b\">eur<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span><span class=\"ls0 ws84\">5,5 milioni<span class=\"ls10 ws1ab\">) \u00e8 stat<span class=\"_ _1\"></span>a attivata opport<span class=\"_ _1\"></span>una copertura parzi<span class=\"_ _1\"></span>ale IRS plain<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws1a7\"><span class=\"wsa7\"><span class=\"ls19 ws2b\"><span class=\"ls0 ws84\"><span class=\"ls10 ws1ab\"><span class=\"_ _1\"></span> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs477\">vanilla al fine di mitigare il rischio di fluttuazione dei tassi di<span class=\"ws0\"> <span class=\"lse wsd9\">riferime<span class=\"_ _5f\"></span>nto (euribor) n<span class=\"_ _3\"></span>el <span class=\"ws2a\">temp<span class=\"_ _3\"></span>o ovve<span class=\"_ _3\"></span>r<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse wsd9\"><span class=\"ws2a\">o </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws6e gs478\">nel caso dell\u2019unic<span class=\"_ _1\"></span>o prestito obbligazionario emesso ha opt<span class=\"_ _1\"></span>ato per una st<span class=\"_ _1\"></span>ruttura interamente<span class=\"_ _1\"></span> a </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws55 gs479\">tasso fisso<span class=\"ls0 ws47\">. Al 3<span class=\"lse ws56\">1 dicembre</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span></span>gli strumenti di copertura <span class=\"lsf ws1f\">del</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span></span><span class=\"wsbd\">risc<span class=\"_ _1\"></span>hio variazione tassi <span class=\"_ _1\"></span>di inter<span class=\"_ _1\"></span>ess<span class=\"_ _1ec\"> </span></span><span class=\"wsbd\">e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs47a\">coprono il <span class=\"ls0 ws0\">43,2<span class=\"ws8b\">% <span class=\"_ _1\"></span>dei finanziamenti</span> <span class=\"ls10 ws16\">bancari</span> <span class=\"lsf ws1d\">a me<span class=\"ws1f\">di<span class=\"_ _1\"></span>o</span></span>-<span class=\"ls2c ws15\">lungo</span> <span class=\"ls10 ws4d\">te<span class=\"_ _1\"></span>rmine a tasso v<span class=\"_ _1\"></span>ariabile<span class=\"_ _1\"></span></span>, <span class=\"lse ws78\">co<span class=\"_ _5f\"></span>s\u00ec che circ<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws78\">a </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs47b\">il 66<span class=\"ls11 ws23\">,3</span>% dell\u2019intero indebi<span class=\"_ _3\"></span>tamento<span class=\"ws0\"> <span class=\"ls10 ws16\">bancario</span> </span>ed obbligazionario <span class=\"lsf ws1d\">a medio</span><span class=\"ws0\">-<span class=\"ls23 ws27\">lung<span class=\"_ _1\"></span>o</span> <span class=\"lsf ws1d\">termin<span class=\"_ _1\"></span>e del <span class=\"ls17 ws3\">Grupp<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lsf ws1d\"><span class=\"ls17 ws3\">o </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs47c\">risulta <span class=\"ls19 ws9d\">espresso a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>asso fisso<span class=\"ls0 ws28\">. Si sottolinea che, a giudizio del<span class=\"ws0\"> <span class=\"ls17 ws3\">Gruppo<span class=\"ls11 ws9e\">, tali scelte risul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ino esser<span class=\"_ _3\"></span>e <span class=\"ls2b wsbb\">mo<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls19 ws9d\"><span class=\"ls0 ws28\"><span class=\"ws0\"><span class=\"ls17 ws3\"><span class=\"ls11 ws9e\"><span class=\"ls2b wsbb\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs47d\">premianti alla luce dei recenti e prospettati rialzi dei <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>assi di riferimento in Europa. <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws8a gs47e\">Si segnal<span class=\"_ _1\"></span>a che al<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"lse wscb\">31 dice<span class=\"_ _5f\"></span>mbre 20<span class=\"ls0 ws0\">22 <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">sono in vigore due </span><span class=\"ws45\">contratti di hedging sottoscritti dall<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wscb\"><span class=\"ls0 ws0\"><span class=\"ws45\"><span class=\"ls2a ws3e\">a </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs47f\">Capogruppo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws53\">c<span class=\"_ _1\"></span>on due<span class=\"_ _1\"></span> banc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> ai sen<span class=\"_ _1\"></span>si <span class=\"ls19 wsbd\">del Contr<span class=\"_ _1\"></span>atto di Finanziamento in Pool che contengon<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls23 ws53\"><span class=\"ls19 wsbd\">o </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs480\">una cla<span class=\"_ _3\"></span>usola<span class=\"_ _3\"></span> di cros<span class=\"_ _5f\"></span>s default ch<span class=\"_ _5f\"></span>e legittim<span class=\"_ _5f\"></span>a la relativa<span class=\"_ _5f\"></span> banca a <span class=\"_ _3\"></span>risolver<span class=\"_ _5f\"></span>e e/o rec<span class=\"_ _3\"></span>edere (a<span class=\"_ _3\"></span> seco<span class=\"_ _3\"></span>nda<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs481\">del caso) il relativo contr<span class=\"_ _1\"></span>atto di hedging, in caso di inadempimenti rilevanti di societ<span class=\"_ _1\"></span>\u00e0 controllate<span class=\"_ _1ec\"> </span>, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs482\">c<span class=\"ls19 wsb1\">ontrollanti e/o soggett<span class=\"_ _1\"></span>e a comune controllo, intendendosi per c<span class=\"_ _1\"></span>ontrollo <span class=\"wse5\">il possesso della<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 wsb1\"><span class=\"wse5\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs483\">maggior<span class=\"_ _1\"></span>anza dei voti<span class=\"_ _1\"></span>.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2d wsd4 gs484\">Sensitivity anal<span class=\"ls0 ws0\">ys</span><span class=\"ws124\">is<span class=\"ls0 ws0\"> <span class=\"ls5b ws1bc\">sui tassi di in<span class=\"_ _5f\"></span>te<span class=\"_ _1\"></span>resse<span class=\"ls0 ws0\"> </span></span></span></span><span class=\"ws124\"><span class=\"ls0 ws0\"><span class=\"ls5b ws1bc\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs485\">Nel <span class=\"_ _37\"></span><span class=\"lse ws60\">cors<span class=\"_ _5f\"></span>o dell\u2019es<span class=\"_ _3\"></span>ercizi<span class=\"_ _3\"></span>o 20<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span>2 <span class=\"_ _37\"></span><span class=\"ws87\">la posizione finanziaria netta del Gruppo \u00e8 </span>dim<span class=\"_ _5f\"></span>in<span class=\"_ _1\"></span>uita <span class=\"_ _1\"></span><span class=\"lsf wsdc\">da e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">84<span class=\"_ _1\"></span>.346</span></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsa5 gs486\">ad eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">67.379<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia, <span class=\"_ _37\"></span></span><span class=\"ws71\">di cui la<span class=\"_ _3\"></span> compo<span class=\"_ _5f\"></span>nente iscri<span class=\"_ _3\"></span>tta se<span class=\"_ _3\"></span>condo<span class=\"_ _3\"></span> il princi<span class=\"_ _5f\"></span>pio IFRS 16 <span class=\"_ _5f\"></span>\u00e8 pari ad euro<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs487\">41.574<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia. <span class=\"_ _43\"> </span><span class=\"ws6c\">Qui di seguito si riporta il rapporto tra Indebitamento e Patr<span class=\"_ _1\"></span>imonio n<span class=\"ls18 ws1bd\">etto a<span class=\"_ _1\"></span>l 31<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws6c\"><span class=\"ls18 ws1bd\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsc6 gs488\">dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">22 <span class=\"_ _1\"></span><span class=\"ls23 ws51\">e 31</span> <span class=\"_ _37\"></span></span>dicem<span class=\"_ _5f\"></span>bre 20<span class=\"ls0 ws0\">21<span class=\"ls19 ws93\">. Si segnala come i <span class=\"_ _3\"></span>covenant finanziari esistenti sul bond e su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws93\"><span class=\"ls0 ws0\"><span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs489\">finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span><span class=\"ls0 ws0\">i <span class=\"_ _d\"> </span>in <span class=\"_ _d\"> </span>P<span class=\"ls11 wsad\">ool debbano es<span class=\"_ _3\"></span>sere conteggia<span class=\"_ _5f\"></span>ti, come previsto dai rela<span class=\"_ _3\"></span>tivi contra<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i, su una<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs48a\">posizione finanziaria netta che esclu<span class=\"_ _1\"></span>da l\u2019applicazione del principio IFRS 16 per tutta la durata de<span class=\"_ _1ec\"> </span>i </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs48b\">medesimi finanziamenti.<span class=\"ws0\"> </span><span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs48c\">Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs48d\">Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">67.379<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>84.346<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c w76 h16 gs48e\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lsf ws15\">Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w77 h16 gs48f\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">201.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w78 h16 gs490\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">175.85<span class=\"_ _3\"></span>4 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w76 h10 gs491\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls25 ws4d\">Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c w77 h10 gs492\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">0,33 <span class=\"fc1\"> </span></div></div><div class=\"c w78 h10 gs493\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">0,48 <span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs494\">Raffronto indicatori senza effetto IFRS 16 <span class=\"_ _103\"> </span><span class=\"fc0\"> </span> <span class=\"_ _104\"> </span><span class=\"fc0\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs495\">Indebitamento finanziario nett<span class=\"_ _1\"></span>o<span class=\"ws0\"> <span class=\"_ _102\"> </span><span class=\"fc0 lse ws14\">25.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>45.285<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs496\">Patri<span class=\"_ _1\"></span>monio ne<span class=\"_ _1\"></span>tto<span class=\"ls0 ws0\"> <span class=\"_ _105\"> </span><span class=\"fc0 lse ws14\">202.12<span class=\"_ _3\"></span>0 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span></span>176<span class=\"_ _5f\"></span>.596 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs497\">Rapporto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _106\"> </span><span class=\"fc0\">0,13 </span> <span class=\"_ _17\"> </span><span class=\"fc0\">0,26 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs498\">La tabella seguente illustra la diminuita incidenza <span class=\"ws0\">n<span class=\"ls19 ws10c\">el periodo dell\u2019indebitamento a tasso fisso<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws10c\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs499\">ovvero l\u2019indebitamento<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws69\">a tasso<span class=\"_ _3\"></span> variabil<span class=\"_ _3\"></span>e coperto<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>da d<span class=\"_ _5f\"></span>erivato IRS<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">per via dell\u2019accensione de<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws69\"><span class=\"ls0 ws0\"><span class=\"ws68\">l </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs49a\">nuovo finanziamento in Po<span class=\"_ _3\"></span>ol di Orsero da e<span class=\"_ _3\"></span>uro 33,3 milioni sul quale l\u2019in<span class=\"_ _3\"></span>cidenza della copertura<span class=\"_ _1ec\"> </span>, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs49b\">eredita dal vecchio finanzia<span class=\"_ _3\"></span>mento estinto in corso<span class=\"_ _3\"></span> d\u2019anno, risult<span class=\"ls19 ws85\">a proporzionalmente minore<span class=\"ls11 wsba\">. Vien<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws85\"><span class=\"ls11 wsba\">e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1ba gs49c\">anche indicata l\u2019incidenza di detto indebitamen<span class=\"_ _3\"></span>to sul totale indebitamento \u201coneroso<span class=\"_ _1ec\"> </span>\u201d </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws3c gs49d\">intendendosi com<span class=\"_ _5f\"></span>e tale quello rap<span class=\"_ _3\"></span>presentato ol<span class=\"_ _5f\"></span>tre che dal deb<span class=\"_ _3\"></span>ito bancario<span class=\"ls0 ws0\">  <span class=\"ws8c\">e dal prestit<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"><span class=\"_ _1\"></span>o </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs49e\">obbligazionario anche <span class=\"ls1c ws2f\">(i) </span>dall\u2019indebitamento ban<span class=\"lse ws2a\">cario<span class=\"_ _5f\"></span> di breve <span class=\"_ _5f\"></span>termine, <span class=\"_ _3\"></span><span class=\"ls0 ws0\">(ii) dai <span class=\"_ _1\"></span><span class=\"ws44\">debiti per leasin<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ws44\">g</span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs49f\">finanz<span class=\"_ _1\"></span>iari<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>(iii) <span class=\"_ _41\"> </span><span class=\"ws45\">per factoring, tu<span class=\"_ _3\"></span>tti essenzialmente a tasso variabile. Rispetto all\u2019indebitament<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws45\">o </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs4a0\">finanziario lordo come rappresentato in bilancio rimangono esclusi i debiti \u201cnon fruttiferi\u201d quali l<span class=\"_ _1ec\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs4a1\">p<span class=\"ls19 ws97\">osizioni mark</span>-<span class=\"ls11 ws131\">to market sui d<span class=\"_ _3\"></span>erivati, le quote pr<span class=\"_ _5f\"></span>ezzo da pagare sulle acquis<span class=\"_ _3\"></span>izioni <span class=\"_ _3\"></span>effettuate ed<span class=\"_ _3\"></span> </span><span class=\"ls11 ws131\">i </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs4a2\">debiti legati all\u2019applicazione del principio IFRS 16<span class=\"ff3 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ff3 ws0\"> <span class=\"ff6\"> <span class=\"_ _c\"> </span></span> </span></div>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> Totale indeb<span class=\"_ _1\"></span>itamento bancario a m<span class=\"_ _1\"></span>edio<span class=\"ws0\">-lungo </span>termine (A)<span class=\"ws0\"> <span class=\"_ _d6\"> </span><span class=\"fc0\">86.643 </span> <span class=\"_ _ca\"> </span><span class=\"fc0\">83.058 </span> </span>di cui a tasso fisso<span class=\"ls0 ws0\"> <span class=\"_ _107\"> </span><span class=\"fc0 lse ws14\">57.440<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>67.964<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">66,3%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">81,8%</span> </span>di cui a tasso variabile<span class=\"ws0\"> <span class=\"_ _109\"> </span><span class=\"fc0 lse ws14\">29.203<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>15.094<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> <span class=\"_ _10a\"> </span><span class=\"fc0 lse ws14\">33,7%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">18,2%</span> </span>Totale indebitamento oneroso altro (B)<span class=\"_ _1ec\"> </span>7.348 <span class=\"fc1\"> </span>18.207 <span class=\"fc1\"> </span>Totale indebitamento oneroso (A+B)<span class=\"_ _1ec\"> </span>93.991 <span class=\"fc1\"> </span>101.265 <span class=\"fc1\"> </span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">tasso fisso</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">61,1%</span> <span class=\"_ _fa\"> </span><span class=\"fc0 lse ws14\">67,1%</span> </span>Incidenza %<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">- <span class=\"ls10 ws20\">tasso variabi<span class=\"_ _1\"></span>le</span> </span>38,9%<span class=\"fc1 ls0 ws0\"> </span>32,9%<span class=\"fc1 ls0 ws0\"> </span>Al 31<span class=\"_ _5f\"></span> dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _40\"></span><span class=\"ls19 ws113\">il monte indebitamento oneroso </span>diminuisce <span class=\"_ _40\"></span></span>di circa<span class=\"_ _5f\"></span> euro <span class=\"ls0 ws0\">7<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ws92\">milioni rispetto<span class=\"_ _1ec\"> </span></span></span>all\u2019esercizio<span class=\"_ _3\"></span> preced<span class=\"_ _5f\"></span>ente, essenzia<span class=\"_ _3\"></span>lmente per<span class=\"_ _5f\"></span> v<span class=\"_ _1\"></span>ia d<span class=\"_ _3\"></span><span class=\"ls0 ws10b\">el minor utilizzo di li<span class=\"_ _5f\"></span>nee di breve termine<span class=\"ls11 ws23\">.<span class=\"_ _1ec\"> </span></span></span>All\u2019interno del debito bancario a medio<span class=\"ws0\">-<span class=\"ls19 ws55\">lungo la quota di euro <span class=\"lse ws14\">22</span></span>,2 <span class=\"_ _40\"></span></span>milioni \u00e8 rappresentata da<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iamenti a tasso variabile<span class=\"_ _1\"></span> coperti mediant<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lsf wscd\">derivato<span class=\"_ _1\"></span>, in misur<span class=\"_ _1\"></span>a del <span class=\"ls18 ws21\">50,<span class=\"ls0 ws0\">7<span class=\"_ _1\"></span></span></span>% del debito no<span class=\"_ _1\"></span>minale:<span class=\"_ _1ec\"> </span></span></span>si<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">segnala<span class=\"_ _5f\"></span> come tale<span class=\"_ _5f\"></span> copertura<span class=\"_ _5f\"></span> sia effi<span class=\"_ _3\"></span>cace co<span class=\"_ _5f\"></span>ntro il ri<span class=\"_ _5f\"></span>alzo dei<span class=\"_ _3\"></span> tassi m<span class=\"_ _5f\"></span>a non ann<span class=\"_ _3\"></span>ulli<span class=\"_ _3\"></span> ovviam<span class=\"_ _5f\"></span>ente<span class=\"_ _1ec\"> </span></span></span>l\u2019effetto di <span class=\"_ _5f\"></span>eventuali sprea<span class=\"_ _5f\"></span>d, previsti contratt<span class=\"_ _3\"></span>ualmente, nel<span class=\"_ _5f\"></span> caso di un\u2019evoluzi<span class=\"_ _3\"></span>one ne<span class=\"_ _3\"></span>gativa del<span class=\"_ _5f\"></span> rapporto t<span class=\"ls10 ws20\">r<span class=\"_ _1\"></span>a Posizione Fin<span class=\"_ _1\"></span>anziaria Nett<span class=\"_ _1\"></span>a ed Adjuste<span class=\"_ _1\"></span>d E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A<span class=\"ls0 ws0\">. </span></span></span>La tabella seguente espone la composizione degli oneri finanziari del biennio secondo la loro<span class=\"_ _1ec\"> </span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>a, me<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>e a <span class=\"ls2b wsa1\">seg<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> la <span class=\"ls10 ws43\">tabe<span class=\"_ _1\"></span>lla relat<span class=\"_ _1\"></span>iva alla <span class=\"_ _1\"></span><span class=\"ff8 ws14f\">sensitiv<span class=\"_ _1\"></span>ity anal<span class=\"ls0 ws0\">ysis<span class=\"ff1\"> <span class=\"_ _d\"> </span><span class=\"ws68\">illu<span class=\"_ _1\"></span>stra quale <span class=\"_ _3\"></span>sarebbe stato<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>l\u2019effe<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\">, <span class=\"_ _37\"></span><span class=\"ws24\">r<span class=\"_ _1\"></span>elativamente agli interessi legati ai finanziamenti bancari a medio</span>-<span class=\"ls2b wsbb\">lun<span class=\"_ _1\"></span>go,<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span></span></span><span class=\"ws24\">i maggiori<span class=\"_ _1ec\"> </span></span></span>oneri <span class=\"_ _5f\"></span>che si s<span class=\"_ _3\"></span>arebbe<span class=\"_ _3\"></span>ro ori<span class=\"_ _5f\"></span>ginati<span class=\"ls0 ws0\"> <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">2<span class=\"_ _1\"></span>022 <span class=\"_ _1\"></span></span></span><span class=\"ws7b\">nel caso di<span class=\"_ _3\"></span> un maggior livello <span class=\"_ _3\"></span>dei tassi di in<span class=\"_ _3\"></span>teresse tra 25 e<span class=\"_ _1ec\"> </span></span></span>100 basis points:<span class=\"ls0 ws0\"> </span>Val<span class=\"ls0 ws0\">ori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> </span>Evoluzione nei periodi di riferimento degli oneri finanziari: - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso f<span class=\"_ _1\"></span>isso</span> (1.<span class=\"_ _1\"></span>150)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>179)<span class=\"fc1 ls0 ws0\"> </span> - <span class=\"ls19 ws22\">su finanziament<span class=\"_ _1\"></span>i bancari MT a tasso fisso per derivato</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(573)</span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">(645)</span>  - <span class=\"ls10 ws20\">su finan<span class=\"_ _1\"></span>ziamenti banc<span class=\"_ _1\"></span>ari MT a tasso v<span class=\"_ _1\"></span>ariabile</span> <span class=\"_ _a3\"> </span><span class=\"fc0 lse ws14\">(28<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span></span>(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span> - <span class=\"lse ws23\">su fina<span class=\"_ _5f\"></span>nziamenti<span class=\"_ _3\"></span> breve <span class=\"_ _5f\"></span>termine ba<span class=\"_ _5f\"></span>ncari ed al<span class=\"_ _5f\"></span>tri<span class=\"ls0 ws0\"> <span class=\"_ _10c\"> </span></span><span class=\"fc0 ws14\">(768)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(547)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span> - <span class=\"ws16\">interessi amortizing</span> <span class=\"_ _10d\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(184)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Totale<span class=\"_ _1ec\"> </span>(2.959)<span class=\"fc1\"> </span>(2.789)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _101\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _11\"> </span><span class=\"fc0\">31.12.2021</span> A bilancio<span class=\"ws0\"> </span>(284)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(235)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span> <span class=\"ls18 ws27\">+ 25<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(39)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(43)</span>  <span class=\"ls18 ws27\">+ 50<span class=\"_ _1\"></span> bp</span> <span class=\"_ _10e\"> </span><span class=\"fc0 lse ws14\">(79)</span> <span class=\"_ _10f\"> </span><span class=\"fc0 lse ws14\">(86)</span>  <span class=\"ls18 ws27\">+ 75<span class=\"_ _1\"></span> bp</span> (122)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(130)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span> <span class=\"ls18 ws27\">+ 10<span class=\"_ _1\"></span>0 bp</span> <span class=\"_ _106\"> </span><span class=\"fc0 lse ws14\">(164)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _10b\"> </span><span class=\"fc0 lse ws14\">(173)</span> </span></span>Rischio v<span class=\"_ _5f\"></span>olatilit\u00e0 dei p<span class=\"_ _3\"></span>rezzi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>delle mater<span class=\"_ _5f\"></span>ie prime ortofr<span class=\"_ _5f\"></span>utticole <span class=\"ls0 ws0\"> </span>Il Gruppo, operando in un settore di commodity agricole che sono esposte per natur<span class=\"_ _1\"></span>a alla<span class=\"_ _3\"></span> variabilit\u00e0 di quantitativi prodotti in corrispondenza di fattori esogeni tra cui, ad esempio, eventi<span class=\"_ _5f\"></span><span class=\"ws0\"> </span>atmosferici e ambientali fuori dal controllo degli operatori di settore, gestisce due tipi di fattispec<span class=\"_ _1\"></span>ie<span class=\"_ _1ec\"> </span>connesse alle materie prime agricole:<span class=\"_ _3\"></span> l\u2019approvvigionamento e<span class=\"ws0\">d </span>il p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzo di acquisto delle materie<span class=\"_ _5f\"></span> prime. Il primo elemento \u00e8 quello maggiormente sensi<span class=\"_ _5f\"></span>bile<span class=\"_ _1\"></span> e dunque il Gruppo diversifica quanto<span class=\"_ _1ec\"> </span>pi\u00f9 possibile il proprio portafoglio prodotti, attraverso il <span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>umero di referenze commercializzate, la<span class=\"_ _1ec\"> </span>base fornitori e i <span class=\"ws0\">P<span class=\"ls19 ws55\">aesi di origine<span class=\"_ _1\"></span>. In questo modo la concentrazione<span class=\"_ _1\"></span> del rischio di ammanchi di<span class=\"_ _1ec\"> </span></span></span>prodotto per <span class=\"ls10 ws116\">singola r<span class=\"_ _1\"></span>eferenza e<span class=\"_ _1\"></span> fornitore risult<span class=\"_ _1\"></span>a mitigata e<span class=\"ls0 ws0\">d <span class=\"_ _41\"> </span><span class=\"ws81\">il portafoglio prodo<span class=\"_ _3\"></span>tti bilanciato<span class=\"_ _1ec\"> </span></span></span></span>rispetto ad<span class=\"_ _5f\"></span> ev<span class=\"_ _1\"></span>entuali am<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>anchi di prod<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>zione su specific<span class=\"_ _5f\"></span>he referenze e/o origin<span class=\"_ _3\"></span>i. La seconda<span class=\"_ _5f\"></span> fattispecie riguarda la variazione dei prezzi delle materie prime in<span class=\"_ _3\"></span> acquisto che viene gestita<span class=\"_ _1ec\"> </span>attraverso la politica di prezz<span class=\"lsf ws48\">o dei prodot<span class=\"_ _1\"></span>ti in ven<span class=\"_ _1\"></span>dita. Le du<span class=\"_ _1\"></span>e dimens<span class=\"_ _1\"></span>ioni son<span class=\"_ _1\"></span>o infatt<span class=\"_ _1\"></span>i strett<span class=\"_ _1\"></span>amente<span class=\"_ _1ec\"> </span></span>legate in quanto l<span class=\"_ _3\"></span>a defini<span class=\"_ _5f\"></span>zione giornaliera, o s<span class=\"_ _3\"></span>ettim<span class=\"_ _3\"></span>anale, dei p<span class=\"_ _3\"></span>rezzi di vendi<span class=\"_ _5f\"></span>ta permette di<span class=\"_ _1ec\"> </span>aggiustare le eventuali variazioni di prezzo in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>ase di approvvigionamento a<span class=\"ws0\">l </span>rialzo o a<span class=\"ws0\">l r<span class=\"ls19 ws2c\">ibasso. La<span class=\"_ _1ec\"> </span></span></span>volatilit\u00e0 \u00e8 inoltre gestita dal Gruppo mediante le mo<span class=\"_ _3\"></span>dalit\u00e0 con cui vengono regolati i rapporti con<span class=\"_ _5f\"></span> i fornitori, nei confronti dei quali si opera molto spesso attraverso schemi di conto vendita o <span class=\"_ _3\"></span>conto<span class=\"_ _1ec\"> </span>commissione. In sostan<span class=\"_ _1\"></span>za il prezzo ric<span class=\"_ _1\"></span>onos<span class=\"ls0 ws1e\">ciuto al fornitore per i prodotti acquistati viene definito in<span class=\"ws0\"> </span></span>base al prezzo di vendita del prodotto; t<span class=\"_ _1\"></span>ale fattispecie di fatto consente di diluire molto il rischio di<span class=\"_ _1ec\"> </span>volatilit\u00e0 dei prezzi delle materie prime. <span class=\"ws0\"> </span>Rischio volatilit\u00e0 dei prezzi del carburant<span class=\"ls2f wsd7\">e delle n<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>vi<span class=\"ls0 ws0\"> </span></span>Il bunker (carburante) utilizzato per le navi di propriet\u00e0 \u00e8 la principale materia prima<span class=\"_ _3\"></span> soggetta a<span class=\"_ _1ec\"> </span>volatilit\u00e0 dei prezzi, a <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui il Gruppo <span class=\"_ _5f\"></span><span class=\"ws0\">\u2013<span class=\"_ _1\"></span> <span class=\"ws1e\">precisamente<span class=\"_ _3\"></span> il settore Shipping <span class=\"ws0\">\u2013 <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">\u00e8 espost<span class=\"_ _1\"></span>o, con conseguenti<span class=\"_ _1ec\"> </span></span></span></span></span>potenziali effetti (negativi o positivi) sui risultati economici del Gruppo. In considerazione dell\u2019alta<span class=\"_ _1ec\"> </span>volatilit\u00e0 degli indici di riferimento del mercato del pe<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>rolio e dei propri derivati <span class=\"_ _3\"></span>(tra cui quelli che si<span class=\"_ _5f\"></span> utilizza<span class=\"_ _5f\"></span>no come<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _5f\"></span>per le na<span class=\"_ _5f\"></span>vi di prop<span class=\"_ _5f\"></span>riet\u00e0), i<span class=\"_ _3\"></span>l Gr<span class=\"_ _5f\"></span>uppo ricorr<span class=\"_ _5f\"></span>e a due<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">mod<span class=\"ls10 ws16\">alit\u00e0 <span class=\"lse ws78\">di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura:<span class=\"_ _1ec\"> </span></span></span></span></span>di tipo finanziario, acquistando il bunker<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"ls11 ws101\">a termine s<span class=\"_ _5f\"></span>u orizzonte semestrale o<span class=\"_ _5f\"></span> annuale per una<span class=\"_ _1ec\"> </span></span></span>percen<span class=\"_ _3\"></span>tuale<span class=\"_ _3\"></span> che vari<span class=\"_ _5f\"></span>a tra il <span class=\"_ _3\"></span>20% e il <span class=\"_ _5f\"></span>30% del cons<span class=\"_ _5f\"></span>umo stim<span class=\"_ _3\"></span>ato (cor<span class=\"_ _5f\"></span>rispondente<span class=\"_ _5f\"></span> in sosta<span class=\"_ _5f\"></span>nza al ser<span class=\"_ _3\"></span>vizio<span class=\"_ _5f\"></span> di tras<span class=\"_ _5f\"></span>porto effe<span class=\"_ _5f\"></span>ttuato in<span class=\"_ _5f\"></span> favore<span class=\"_ _3\"></span> di so<span class=\"_ _5f\"></span>ciet\u00e0 del<span class=\"_ _5f\"></span> Gruppo.<span class=\"_ _3\"></span> Si ri<span class=\"_ _5f\"></span>corda difa<span class=\"_ _3\"></span>tti<span class=\"_ _3\"></span> che le<span class=\"_ _5f\"></span> navi son<span class=\"_ _3\"></span>o util<span class=\"_ _3\"></span>izza<span class=\"_ _5f\"></span>te<span class=\"_ _1ec\"> </span>per c<span class=\"ls18 ws21\">i<span class=\"_ _1\"></span>rc</span>a il 50% per <span class=\"ls0 ws0\">l\u2019<span class=\"lsf ws96\">i<span class=\"_ _1\"></span>mportazio<span class=\"_ _1\"></span>ne di v<span class=\"_ _1\"></span>olumi di b<span class=\"_ _1\"></span>anane e<span class=\"_ _1\"></span> ananas<span class=\"_ _1\"></span> dirett<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e commerc<span class=\"_ _1\"></span>ializza<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span>dal Gruppo, c.d. utilizzo c<span class=\"_ _5f\"></span>apt<span class=\"_ _1\"></span>ive. La <span class=\"ls19 ws2b\">seconda</span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>parte viene gestista attraverso la<span class=\"_ _5f\"></span> definiz<span class=\"_ _1\"></span>ione di<span class=\"_ _1ec\"> </span>contratti commerciali con i clienti terzi i quali prevedono una clausola c.d. \u201cBAF\u201d (\u201cBunker<span class=\"_ _1ec\"> </span>Adjustment Factor\u201d) volta a riequilibrare le fluttuazioni del<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">prezzo del<span class=\"_ _5f\"></span> carburante<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws107\">anda<span class=\"_ _1\"></span>ndo ad<span class=\"_ _1\"></span> </span></span></span></span>aggiu<span class=\"_ _1\"></span>ngere o a sottr<span class=\"_ _1\"></span>arre alla tarif<span class=\"_ _1\"></span>fa pattuita an<span class=\"_ _1\"></span>nualmente<span class=\"_ _1\"></span> con il cl<span class=\"ls11 ws63\">iente del servi<span class=\"_ _5f\"></span>zio navale, un<span class=\"_ _1ec\"> </span></span>valore e<span class=\"_ _5f\"></span>conomico <span class=\"_ _5f\"></span>che neutral<span class=\"_ _3\"></span>izzi o<span class=\"_ _3\"></span> com<span class=\"_ _3\"></span>unque<span class=\"_ _3\"></span> miti<span class=\"_ _5f\"></span>ghi le flut<span class=\"_ _5f\"></span>tuazioni del<span class=\"_ _3\"></span> prez<span class=\"_ _3\"></span>zo del<span class=\"_ _5f\"></span> carburan<span class=\"_ _5f\"></span>te. In<span class=\"_ _1ec\"> </span>questo modo l\u2019evoluzione del prezzo del carburante <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a un impatto meno rilevante sui risulta<span class=\"_ _3\"></span>ti di<span class=\"_ _1ec\"> </span>Gruppo e tale<span class=\"_ _5f\"></span> da poter essere m<span class=\"ls19 ws2c\">antenuto sotto controllo. Il contesto di mercato ha storicamente<span class=\"_ _1ec\"> </span></span>visto l\u2019applicazione delle clausole BAF nel t<span class=\"_ _1\"></span>rasporto marittimo refrigerato e non si rilev<span class=\"_ _1\"></span>ano segnali<span class=\"_ _1ec\"> </span>tali da far presagire un ve<span class=\"_ _3\"></span>nir meno della possibilit\u00e0 di conseguire <span class=\"_ _3\"></span>tali contratti con i <span class=\"ls1b ws8f\">clie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>i te<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>ovvero d<span class=\"_ _3\"></span>i no<span class=\"_ _3\"></span>n pote<span class=\"_ _5f\"></span>r trovare ad<span class=\"_ _5f\"></span>eguate cope<span class=\"_ _5f\"></span>rture fina<span class=\"_ _5f\"></span>nziarie sul m<span class=\"_ _5f\"></span>ercato pe<span class=\"_ _3\"></span>troli<span class=\"_ _3\"></span>fero. D<span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>guito s<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>espone un\u2019analisi che evidenzia come il pr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>zzo del carburante delle navi<span class=\"_ _3\"></span> abbia impattato sui<span class=\"_ _1ec\"> </span>risultati del settore Shipping nel periodo di rifer<span class=\"ls23 ws27\">iment<span class=\"_ _1\"></span>o.</span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e4\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _55\"> </span><span class=\"fc0\">%</span> <span class=\"_ _80\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _e2\"> </span>%<span class=\"_ _1ec\"> </span>Totale costo bunker<span class=\"ls0 ws0\"> <span class=\"_ _110\"> </span><span class=\"fc0 lse ws14\">42.691<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span></span>29,97%<span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>26.026 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"lse ws14\">25,07%</span> </span></span></span>Ricavi settore Shipping<span class=\"_ _1ec\"> </span>142.423 <span class=\"fc1\"> </span>103.825 <span class=\"fc1\"> </span>Risc<span class=\"_ _1\"></span>hi<span class=\"ls0 ws0\">o <span class=\"ls2f ws135\">conness</span>o <span class=\"ls34 ws136\">all<span class=\"ls2f wsd7\">\u2019evolu<span class=\"_ _5f\"></span>zione del prezz<span class=\"_ _5f\"></span>o delle componenti<span class=\"_ _5f\"></span> energetiche<span class=\"ls0 ws0\"> </span></span></span></span>La principale dimensione di rischio ed inc<span class=\"_ _1\"></span>ertezza legata all\u2019evoluzione del prezzo delle componenti<span class=\"_ _1ec\"> </span>energetiche <span class=\"_ _37\"></span><span class=\"ls0 ws0\">\u2013 <span class=\"_ _40\"></span><span class=\"lse ws56\">ancorc<span class=\"_ _5f\"></span>h\u00e9 oggi i<span class=\"_ _3\"></span>n cal<span class=\"_ _3\"></span>o ris<span class=\"_ _5f\"></span>petto alle<span class=\"_ _5f\"></span> punte re<span class=\"_ _5f\"></span>gistrate n<span class=\"_ _3\"></span>el 2<span class=\"_ _5f\"></span>022 <span class=\"ls0 ws0\">- <span class=\"_ _40\"></span><span class=\"ws47\">in merito alle q<span class=\"_ _3\"></span>uali<span class=\"_ _1ec\"> </span></span></span></span></span>risulta complesso effettuare una stima in quanto pur non <span class=\"ls23 ws1ac\">opera<span class=\"_ _1\"></span>ndo i<span class=\"_ _1\"></span>l Gru<span class=\"_ _1\"></span>ppo in u<span class=\"_ _1\"></span>n set<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span>estremamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e energivo<span class=\"_ _5f\"></span>ro e seppur in<span class=\"_ _5f\"></span> considerazione<span class=\"_ _5f\"></span> del fatto che la<span class=\"_ _3\"></span> dinami<span class=\"_ _3\"></span>ca dei p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ezzi d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span>vendita della BU Distribuzio<span class=\"_ _3\"></span>ne ha consentito a <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>utt\u2019oggi di assorbire gran p<span class=\"_ _3\"></span>arte d<span class=\"_ _3\"></span>ei rincari, lo<span class=\"_ _1ec\"> </span>scenario<span class=\"_ _5f\"></span> <span class=\"_ _3b\"> </span><span class=\"ls2c ws15\">futur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls17 ws1bf\">potrebbe determinar</span><span class=\"ws26\">e un esaurimento della flessibilit\u00e0 e dell\u2019<span class=\"_ _5f\"></span>elastic<span class=\"_ _1\"></span>it\u00e0 della<span class=\"_ _1ec\"> </span></span></span></span>domanda rispetto ai prezzi con il risul<span class=\"_ _3\"></span>tato di comportare un calo dei cons<span class=\"_ _3\"></span>umi e/o l\u2019impossibilit\u00e0 di<span class=\"_ _1ec\"> </span>recupera<span class=\"_ _5f\"></span>re l\u2019ulte<span class=\"_ _3\"></span>riore <span class=\"_ _3\"></span>rinca<span class=\"_ _5f\"></span>ro energeti<span class=\"_ _5f\"></span>co attravers<span class=\"_ _5f\"></span>o la politi<span class=\"_ _3\"></span>ca di p<span class=\"_ _5f\"></span>rezzo dei pro<span class=\"_ _3\"></span>dotti.<span class=\"_ _5f\"></span> Non ri<span class=\"lsf ws1f\">teniamo<span class=\"_ _1\"></span> </span>che la situazione energetica europea possa impattare in modo significativo ai fini d<span class=\"_ _3\"></span>ella continuit\u00e0<span class=\"_ _1ec\"> </span>aziendale d<span class=\"_ _5f\"></span>el Gruppo, tuttavia, un ulterio<span class=\"_ _5f\"></span>re peggioramento d<span class=\"_ _5f\"></span>eg<span class=\"_ _1\"></span>li scena<span class=\"_ _3\"></span>ri potrebbe com<span class=\"_ _5f\"></span>portare<span class=\"_ _1ec\"> </span>un impatto anche significativo sulla redditivit\u00e0 delle <span class=\"lsf ws15\">attivit\u00e0 c<span class=\"_ _1\"></span>ore del Gru<span class=\"_ _1\"></span>ppo.</span><span class=\"ws0\"> </span>Rischio d<span class=\"_ _5f\"></span>i credito <span class=\"ls0 ws0\"> </span>Il <span class=\"_ _1\"></span>G<span class=\"lse ws2a\">ruppo<span class=\"_ _5f\"></span> \u00e8 espos<span class=\"_ _5f\"></span>to al risc<span class=\"_ _5f\"></span>hio di c<span class=\"_ _5f\"></span>redito d<span class=\"_ _3\"></span>erivan<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e, p<span class=\"_ _3\"></span>rinc<span class=\"_ _5f\"></span>ipalmente, d<span class=\"_ _5f\"></span>ai rapp<span class=\"_ _5f\"></span>orti com<span class=\"_ _3\"></span>mercial<span class=\"_ _5f\"></span>i con i<span class=\"_ _1ec\"> </span></span>propri clienti ed in particolare ad eventuali ritardi o mancati pagamenti da parte dei medesimi,<span class=\"_ _1ec\"> </span>che qual<span class=\"_ _3\"></span>ora<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>si ve<span class=\"_ _5f\"></span>rificassero<span class=\"_ _5f\"></span>, potrebbero<span class=\"_ _5f\"></span> determina<span class=\"_ _3\"></span>re e<span class=\"_ _5f\"></span>ffetti nega<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi sul<span class=\"_ _3\"></span>la si<span class=\"_ _3\"></span>tuazi<span class=\"_ _3\"></span>one e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>ca,<span class=\"_ _1ec\"> </span>finanziaria e patrimoniale del Gruppo ste<span class=\"_ _1\"></span>sso. <span class=\"ws0\">I<span class=\"ls19 wsaa\">l Gruppo opera con un<span class=\"_ _1\"></span>a base clienti molto ampia<span class=\"_ _1ec\"> </span></span></span>compost<span class=\"_ _1\"></span>a dal can<span class=\"_ _1\"></span>ale GDO e da c<span class=\"_ _1\"></span>lient<span class=\"_ _1\"></span>i cosiddett<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws6c\">\u201ctradizionali\u201d quali</span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">g<span class=\"_ _1\"></span>ross</span><span class=\"ws6c\">isti e dettaglianti. In<span class=\"_ _1ec\"> </span></span></span>considerazione della<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>eterogeneit\u00e0 della<span class=\"_ _5f\"></span> base clienti, specialmente a livello E<span class=\"_ _3\"></span>uropeo, il Gruppo<span class=\"_ _1ec\"> </span>adotta delle politiche di copertura del rischio a<span class=\"_ _3\"></span>ttraverso polizze di assicurazione del credito con<span class=\"_ _1ec\"> </span>compagnie di primario livello inter<span class=\"ws0\">n</span>azionale. In <span class=\"_ _3\"></span>aggiunta, il Gruppo adot<span class=\"_ _3\"></span>ta politiche di risk<span class=\"_ _1ec\"> </span>management volte all\u2019interruzione delle forniture al <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>peramento di talune soglie di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>redito<span class=\"_ _1ec\"> </span>scaduto in relazione<span class=\"_ _1\"></span> a<span class=\"ls0 ws0\">d <span class=\"_ _5f\"></span><span class=\"ls25 ws1c0\">ageing e<span class=\"_ _3\"></span><span class=\"ls11 ws23\">/o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">ammon<span class=\"_ _1\"></span>tare<span class=\"ls19 ws3f\">. Tali azioni con<span class=\"_ _1\"></span>sentono al Gruppo di registrare una<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ls16 wsdc\">su c<span class=\"_ _5f\"></span>rediti ri<span class=\"_ _5f\"></span>spetto<span class=\"_ _5f\"></span> al fattu<span class=\"_ _5f\"></span>rato tota<span class=\"_ _5f\"></span>le mol<span class=\"_ _5f\"></span>to esig<span class=\"_ _5f\"></span>ua e sos<span class=\"_ _5f\"></span>tanzialm<span class=\"_ _5f\"></span>ente cos<span class=\"_ _5f\"></span>tante n<span class=\"_ _5f\"></span>el tempo<span class=\"_ _5f\"></span>.<span class=\"_ _1ec\"> </span></span>Inoltre, in considerazione della tipologia di beni che tratta il Gruppo (beni di primo<span class=\"_ _3\"></span> consumo e<span class=\"_ _1ec\"> </span>basilari per la dieta occidentale) e<span class=\"_ _1\"></span> della stabilit\u00e0 dei canali di v<span class=\"ls19 ws9d\">endita non si rav<span class=\"_ _1\"></span>vedono modifiche<span class=\"_ _1ec\"> </span></span>della base clienti tali da impattare la dimensione attuale del rischio di credito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>La seguente tabella fornisce una ripartizione dei <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>rediti commerciali al 31 di<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>embre 20<span class=\"ws0\">22<span class=\"_ _1ec\"> </span></span>raggrup<span class=\"_ _3\"></span>pati p<span class=\"_ _3\"></span>er sca<span class=\"_ _3\"></span>duto<span class=\"_ _5f\"></span> al netto d<span class=\"_ _5f\"></span>el fondo s<span class=\"_ _5f\"></span>valut<span class=\"ls0 ws16\">azione crediti:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _111\"> </span>31.12.2022<span class=\"_ _1ec\"> </span>A<span class=\"_ _1ec\"> </span>scadere<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>entro<span class=\"_ _1ec\"> </span>30 gg<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>tra 31-<span class=\"_ _1ec\"> </span>90 gg<span class=\"_ _1ec\"> </span>Scaduti<span class=\"_ _1ec\"> </span>tra 91-<span class=\"_ _1ec\"> </span>120 gg<span class=\"_ _1ec\"> </span>Oltre<span class=\"_ _1ec\"> </span>120 gg<span class=\"_ _1ec\"> </span>Crediti commerciali al lordo<span class=\"_ _1ec\"> </span>del fondo svalut<span class=\"_ _1\"></span>azione  <span class=\"ls0 ws0\"> </span>130.75<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _6d\"> </span></span>75.830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span></span>29.530<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dc\"> </span></span>10.<span class=\"_ _5f\"></span>914 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>714 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span></span>13.764 <span class=\"fc1 ls0 ws0\"> </span>Fondo <span class=\"ls0 ws1e\">svalut<span class=\"_ _1\"></span>azione crediti<span class=\"_ _1ec\"> </span></span>comm<span class=\"_ _3\"></span>erciali<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(11.64<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _6f\"> </span></span>(16)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span><span class=\"fc0\">- </span> <span class=\"_ _113\"> </span></span>(32)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>(11.597)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Crediti commerciali <span class=\"_ _db\"> </span><span class=\"fc0\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0\">75.814 </span> <span class=\"_ _e5\"> </span><span class=\"fc0\">29.530 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">10.914 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">683 </span> <span class=\"_ _58\"> </span><span class=\"fc0\">2.167 </span> L\u2019elevata misura dei fondi s<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>alutazione deriva dalla sp<span class=\"_ _5f\"></span>ec<span class=\"_ _1\"></span>ifica esigenza fiscale di <span class=\"_ _5f\"></span>non stralc<span class=\"_ _1\"></span>iare i<span class=\"_ _1ec\"> </span>crediti ormai \u201cpersi\u201d ed interamente svalutati fino alla conclusione dei relativi procedimenti<span class=\"_ _1ec\"> </span>concorsuali (fallimento, concordato) pena il venir<span class=\"_ _3\"></span> meno della deducibilit\u00e0 fis<span class=\"_ _3\"></span>cale delle perdite<span class=\"_ _1ec\"> </span>stesse.<span class=\"ls0 ws0\"> </span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs7e9\">NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls9 wsb\"><span class=\"ls0 ws0\"><span class=\"ls8 ws123\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs7ea\">L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls11\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs7eb\">parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs7ec\">L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs7ed\">Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs7ee\">Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span></div><div class=\"c wae h37 gs7ef\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls11 ws0\">Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ls19 ws2b\"> </span></span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws15\">ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs7f0\">44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs7f1\">Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span></div><div class=\"c wae h38 gs7f2\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws0\">Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws15\">ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs7f3\">29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wae h37 gs7f4\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 lse ws23\">Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws2d\">(Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7f5\">- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span></div><div class=\"c wae h37 gs7f6\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls19 ws22\">Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws14\">corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7f7\">- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span></div><div class=\"c wae h16 gs7f8\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> </div></div><div class=\"c waf h16 gs7f9\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">101.096 <span class=\"fc1\"> </span></div></div><div class=\"c waf h16 gs7fa\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">98.248 <span class=\"fc1\"> </span></div></div><div class=\"c w97 h16 gs7fb\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">2.847 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs7fc\">Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span></div><div class=\"c wae h38 gs7fd\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls11 ws0\">Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls3d ws1d\">mutui)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs7fe\">11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs7ff\">Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span></div><div class=\"c wae h37 gs800\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws4d\"> </span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws14\">corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs801\">940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wae h38 gs802\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls11 ws13\">(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs803\">11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wae h37 gs804\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs805\">1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span></div><div class=\"c wae h37 gs806\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 lse ws23\">Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls11 ws13\">(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs807\">619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wae h38 gs808\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls11 ws13\">(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs809\">1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wae h10 gs80a\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span> </div></div><div class=\"c waf h10 gs80b\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">36.789 <span class=\"fc1\"> </span></div></div><div class=\"c waf h10 gs80c\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">42.518 <span class=\"fc1\"> </span></div></div><div class=\"c w97 h10 gs80d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(5.729)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws5e gs80e\">La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs80f\">riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws73 gs810\">detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs811\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs812\">per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs813\">quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws1cf gs814\">costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws1d0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws1d1 gs815\">finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws72\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gs816\">dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ws9c\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs817\">finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws49\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls23 ws143 gs818\">int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span><span class=\"ws27\"><span class=\"ls0 ws28\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs819\">\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs81a\">lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"lse ws71\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs81b\">finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> <div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs81d\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws84\"><span class=\"ls1b ws2e\"><span class=\"ls0 ws1d5\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws6b gs81e\">ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs81f\">stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls11 ws8d\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs820\">per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs821\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws48 gs822\">del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs823\">euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs824\">copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs825\">l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gs826\">della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs827\">1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws13\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs828\">negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs829\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ls19 ws97\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs82a\">200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws68\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gs82b\">corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws59 gs82c\">quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs82d\">Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs82e\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs82f\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ws0\"><span class=\"lse ws59\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs830\">euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs831\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs832\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls19 ws22\"><span class=\"ls1b ws3e\"><span class=\"lse ws14\"><span class=\"ws59\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs833\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs834\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws52\"><span class=\"ws0\"><span class=\"lse ws71\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs835\">2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs836\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs837\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs838\">2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs839\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ls10 ws1ab\"><span class=\"ls11 wsba\"><span class=\"lsf ws1f\"><span class=\"lse wsa7\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls18 ws27 gs83a\">nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs83b\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws40\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs83c\">corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 ws0\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws13 gs83d\">Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws13d gs83e\">al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws1d6 gs83f\">quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span><span class=\"lse ws12c\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs840\">entro/oltre i cinque anni.<span class=\"ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs841\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs842\">&gt;<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs843\">31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs844\">2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs845\">2026<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs846\">&gt;<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs847\">31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6c gs848\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls35 wsf7\">Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">corrente/corrente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs849\">30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h3c ff1 fsa fc1 sc0 ls48 ws144 gs84a\">cos\u00ec<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h3c ff1 fsa fc1 sc0 ls3f ws173 gs84b\">ripartite<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs84c\">20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6a gs84d\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls35 wsf7\">Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls14 wsf1\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1c\"> </span></span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls4b ws0\">(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs84e\">53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6a gs84f\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">corrente/corrente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs850\">2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span><span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6c gs851\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls54 ws18d\"><span class=\"ls35 wsf7\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 ws10f\">corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs852\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6d gs853\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls12 ws1b\">Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls4b ws0\">(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs854\">240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls12 ws1b gs855\">Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls12 ws1b gs856\">Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span><span class=\"ls15 ws1a\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"c wb0 h6a gs857\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls14 ws1c\">Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">corrente/corrente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs858\">200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span><span class=\"ls0 ws0\"> </span></div><div class=\"c wb0 h6c gs859\"><div class=\"t m0 xc h4 y7af ff3 fs2 fc1 sc0 ls58 ws1d7\">Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h4 y63 ff3 fs2 fc1 sc0 ls53 ws191\">31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs85a\">140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs85c\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs85d\">&gt;<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs85e\">31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs85f\">202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs860\">202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs861\">&gt;<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs862\">31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls14 ws1c gs863\">Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span></div><div class=\"t m0 h3c ff1 fsa fc0 sc0 ls48 ws144 gs864\">cos\u00ec<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h3c ff1 fsa fc0 sc0 ls3f ws173 gs865\">ripartite<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs866\">20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wb1 h6a gs867\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls14 wsf1\">Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls4b ws0\">(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs868\">56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wb1 h6c gs869\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">corrente/corrente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs86a\">2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c wb1 h6d gs86b\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls54 ws18d\"><span class=\"ls35 wsf7\"><span class=\"ls0 ws0\"><span class=\"ls15 ws1a\"> </span></span></span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 ws10f\">corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs86c\">41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c wb1 h6d gs86d\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls12 wsf4\">Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span><span class=\"ls54 ws18\"> </span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls4b ws0\">(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs86e\">619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls12 ws1b gs86f\">Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 ws1a gs870\">Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c wb1 h6c gs871\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span><span class=\"ls15 ws1a\"> </span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">corrente/corrente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs872\">1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c wb1 h6d gs873\"><div class=\"t m0 xc h4 y7c4 ff3 fs2 fc1 sc0 ls58 ws1d7\">Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h4 y63 ff3 fs2 fc1 sc0 ls53 ws191\">31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h4 ff3 fs2 fc0 sc0 ls53 ws191 gs874\">137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs875\">Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs876\">20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span></div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs877\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs878\">milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span><span class=\"ws52\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs879\">5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs87a\">migliaia<span class=\"ls11 ws23\">; </span> </div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs87b\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls3d ws19c\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws20\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs87c\">euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws91 gs87d\">Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws26\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs87e\">armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8f\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs87f\">gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws23\"><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gs880\">Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs881\">dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs882\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws45\"><span class=\"ls11 ws46\"><span class=\"ls10 ws8a\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs883\">gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs884\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws7b\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs885\">pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs886\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs887\">migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff7 fs0 fc1 sc0 ls0 ws0 gs888\">-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 lse ws56\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs889\">apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs88a\">Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs88b\">di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span><span class=\"lsf ws107\"><span class=\"ls10 wsc1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs88c\">covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wse0 gs88d\">essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs88e\">escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1b ws2e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs88f\">segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span></div>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>econd<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>porta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8ff\">L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span><span class=\"ws7b\">sa<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs900\">generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\">to </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs901\">del rendiconto finanziario.<span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs902\">Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs903\">Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs904\">Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs905\">Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs906\">Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wbd h4c gs907\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc1 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio </div></div><div class=\"c wbe h4c gs908\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc0 sc0 ls0 ws0\">55.043 <span class=\"fc1\"> </span></div></div><div class=\"c wbf h4c gs909\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc0 sc0 ls0 ws0\">40.489 <span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs90a\">Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4f gs90b\">In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span> le </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs90c\">informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span> in </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs90d\">con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span><span class=\"lsf ws15\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs90e\">Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a wsf1 gs90f\">attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a wsf1 gs910\">valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs911\">31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4b ws164 gs912\">Nuove<span class=\"_ _5f\"></span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs913\">erogaz.ni<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 ws10e gs914\">Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 ws10e gs915\">decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs916\">Cash<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls31 wsed gs917\">Flow<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs918\">Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls53 ws191\"><span class=\"_ _1\"></span>22</span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls35 wsf7 gs919\">Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls53 ws18c gs91a\">Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span></div><div class=\"c wc0 h6c gs91b\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls14 ws1c\">Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls12 wsf8\">finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs91c\">2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 ws10f gs91d\">Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls54 ws18d gs91e\">Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 ws10f gs91f\">Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls12 wsf4 gs920\">Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span></div><div class=\"c wc0 h72 gs921\"><div class=\"t m0 xc h15 y61 ff1 fs2 fc1 sc0 ls12 ws1b\">Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 ws1a gs922\">acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"c wc0 h72 gs921\"><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls31 wsed\">correnti)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs923\">200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls12 ws1b gs924\">Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs925\">Totale<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws191 gs926\">139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span></div>NOTA 3<span class=\"ls0 ws0\">2<span class=\"ls4 ws86\">. Infor<span class=\"_ _3\"></span>mativa s<span class=\"_ _5f\"></span>ugli strumenti<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _5f\"></span>iari<span class=\"ls0 ws0\">- <span class=\"ls8 ws123\">informazioni <span class=\"ls9 wsb\">in<span class=\"_ _5f\"></span>tegrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span></span></span></span></span></span>La tabel<span class=\"_ _1\"></span>la sotto riportata mostr<span class=\"_ _1\"></span>a una dettagli<span class=\"_ _1\"></span>ata analisi delle attiv<span class=\"_ _1\"></span>it\u00e0 e passivit\u00e0 previst<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">da<span class=\"lsf ws1f\">ll\u2019IFRS<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span>7, <span class=\"lse\">second<span class=\"_ _5f\"></span>o le catego<span class=\"_ _5f\"></span>rie previ<span class=\"_ _5f\"></span>ste dall\u2019I<span class=\"_ _3\"></span>FRS <span class=\"ls0 ws0\">9 <span class=\"ws16\">per il 20</span>22 <span class=\"ls11 ws13\">e 20</span>21<span class=\"_ _1ec\"> </span></span></span><span class=\"lse\"><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2022<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.903 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>3.445 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">16.929<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>16.<span class=\"_ _3\"></span>929 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.156<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>14.<span class=\"_ _3\"></span>146 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>68.<span class=\"_ _3\"></span>830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>224.647 <span class=\"fc1\"> </span>223.178 <span class=\"fc1\"> </span>10 <span class=\"fc1\"> </span>1.459 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _de\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span><span class=\"ff8 ls31 wsed\">(25.000)</span></span> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span></span></span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"fc1 ls0 ws0\"> </span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti <span class=\"ls15 ws1a\">deriva<span class=\"_ _1\"></span>ti di<span class=\"_ _1\"></span> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span> (part<span class=\"_ _5f\"></span>e<span class=\"_ _1ec\"> </span>corrente)<span class=\"fc1 ls0 ws0\"> </span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"fc1 ls0 ws0\"> </span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(3.933)</span> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8 ls31 wsed\">(3.933)</span></span> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(<span class=\"_ _1\"></span>940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"fc1 ls0 ws0\"> </span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"fc1 ls0 ws0\"> </span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>(619)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8\">- </span></span> <span class=\"_ _4d\"> </span></span>(619)<span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"fc1 ls0 ws0\"> </span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _138\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _79\"> </span></span><span class=\"fc0\">- </span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"ff8 fc0 ws14\">(23.669)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"ff8 lse ws14\">(23.669)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(301.825)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(301.206)<span class=\"fc1\"> </span>(619)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls4b ws164\">, <span class=\"ls33 ws1b\">FV=<span class=\"_ _1\"></span> Fair<span class=\"_ _1\"></span> Val<span class=\"_ _1\"></span>ue<span class=\"ls0 ws1d7\">  <span class=\"ws0\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.348 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">11.254<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>11.<span class=\"_ _3\"></span>254 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.182<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>12.<span class=\"_ _3\"></span>805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>1.356 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>55.043<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>55.<span class=\"_ _3\"></span>043 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>200.399 <span class=\"fc1\"> </span>199.022 <span class=\"fc1\"> </span>21 <span class=\"fc1\"> </span>1.356 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(30.000)<span class=\"_ _5f\"></span><span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fs2 fc0\">- </span> </span></span></span>- <span class=\"fc1\"> </span>(30.000)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"ls0 ws0\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"ls0 ws0\"> </span>(240)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span><span class=\"ls31 wsed\">(240)</span><span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"ls0 ws0\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(13.844)</span><span class=\"fs0\"> <span class=\"_ _ec\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> <span class=\"_ _9e\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> </span></span>- <span class=\"fc1\"> </span>(13.844)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"ls0 ws0\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c7\"> </span><span class=\"fs2 fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _91\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">(126.854)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">(126.854)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.142)</span><span class=\"ff8\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _da\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>4.14<span class=\"_ _1\"></span>2)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- </span> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"fc0 ws14\">(20.811)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"lse ws14\">(20.811)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(293.630)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(293.389)<span class=\"fc1\"> </span>(240)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">,<span class=\"fs0\"> </span><span class=\"ls33 wsf2\">F<span class=\"_ _1\"></span>V= Fai<span class=\"_ _1\"></span>r Value<span class=\"_ _1\"></span></span> <span class=\"fs0\"> </span></span>Si segnala che tra le attivit\u00e0 finanziarie solo quelle <span class=\"lsf ws1f\">\u201cAltr<span class=\"_ _1\"></span></span>i crediti ed altre<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"lse ws12b\">attivit\u00e0 co<span class=\"_ _5f\"></span>rrenti\u201d<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>compre<span class=\"_ _3\"></span>ndono<span class=\"_ _3\"></span> titol<span class=\"_ _3\"></span>i, o<span class=\"_ _3\"></span>vve<span class=\"_ _3\"></span>ro strum<span class=\"_ _5f\"></span>enti fina<span class=\"_ _5f\"></span>nziari <span class=\"_ _3\"></span>che v<span class=\"_ _3\"></span>engon<span class=\"_ _3\"></span>o va<span class=\"_ _3\"></span>lutati<span class=\"_ _5f\"></span> al <span class=\"ff8 ws71\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">con imp<span class=\"_ _1\"></span>atto a<span class=\"_ _1ec\"> </span></span></span></span>conto ec<span class=\"_ _1\"></span>onomico<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">ed <span class=\"_ _1\"></span></span></span><span class=\"ws2c\">includono, inoltre, <span class=\"ls0 ws7b\">il fair value positivo<span class=\"ws0\"> <span class=\"lse wsd9\">dei deri<span class=\"_ _5f\"></span>vati di co<span class=\"_ _5f\"></span>pertura <span class=\"ls19 ws2b\">con<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">impatt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>a cont<span class=\"_ _1\"></span>o economico<span class=\"ls0 ws0\"> </span><span class=\"ws2b\">complessi<span class=\"_ _1\"></span>vo. <span class=\"lse ws23\">I crediti comm<span class=\"_ _5f\"></span>erciali<span class=\"ls0 ws0\"> <span class=\"ws7b\">e gli altri credi<span class=\"_ _3\"></span>ti<span class=\"ws0\"> <span class=\"ls10 wsc3\">ve<span class=\"_ _1\"></span>ngono valutat<span class=\"_ _1\"></span>i al valore<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>nominale che considerata la<span class=\"_ _3\"></span> rapidit\u00e0 di in<span class=\"_ _3\"></span>casso, coincide con il<span class=\"_ _3\"></span> valore determinato<span class=\"_ _1ec\"> </span>dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Tra le passiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziarie i<span class=\"_ _1ec\"> </span></span></span>derivati di negoziazione rientrano nella ca<span class=\"ls10 wsd3\">tegoria \u201cPassivi<span class=\"_ _1\"></span>t\u00e0 valutate<span class=\"_ _1\"></span> al <span class=\"ff8 lse wsd6\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls11 ws9e\">\u201d, m<span class=\"_ _3\"></span>entre i deri<span class=\"_ _3\"></span>vati<span class=\"_ _1ec\"> </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura vengono<span class=\"_ _5f\"></span> registra<span class=\"_ _5f\"></span>ti al <span class=\"ff8 ws1a7\">fair value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws84\">, la relativa variazione viene contabilizzata in una riserva<span class=\"_ _1ec\"> </span></span></span>di patrimonio netto, che cos<span class=\"_ _3\"></span>tituisce il conto economico complessivo. Si segnala,<span class=\"_ _3\"></span> <span class=\"ls18 ws27\">a rigu<span class=\"_ _1\"></span>a<span class=\"lse ws59\">rdo, che<span class=\"_ _3\"></span> il<span class=\"_ _1ec\"> </span></span></span>Grupp<span class=\"_ _3\"></span>o, al 31 d<span class=\"_ _5f\"></span>icembre<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">20</span>22<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span></span>ha in ess<span class=\"_ _3\"></span>ere co<span class=\"_ _5f\"></span>ntratti <span class=\"_ _5f\"></span>derivati<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">relativi alla copertura dei tassi di<span class=\"_ _1ec\"> </span></span></span>interesse<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">ed</span> <span class=\"_ _41\"> </span><span class=\"ws3a\">ai tassi di cam<span class=\"_ _3\"></span>bio<span class=\"ws0\">  <span class=\"ls10 ws4c\">mentre per quanto rigu<span class=\"_ _1\"></span>arda la</span>  <span class=\"ls3d ws1ec\">cope<span class=\"_ _5f\"></span>rtura del bunke<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">essa \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>termina<span class=\"_ _5f\"></span>ta al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2022<span class=\"_ _5f\"></span>,<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">co<span class=\"_ _1\"></span>me gi\u00e0 segnalato al<span class=\"_ _1\"></span>l</span>e <span class=\"ls25 ws4d\">No</span>t<span class=\"ls18 ws27\">e 9 e</span> </span><span class=\"ws14\">14<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Alla d<span class=\"_ _5f\"></span>ata del 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _43\"> </span><span class=\"ls1b ws2e\">r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>a</span>, <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">infa<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span></span>, <span class=\"_ _40\"></span><span class=\"ls16 ws73\">termina<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws67\">uno s<span class=\"_ _5f\"></span>trumento di <span class=\"_ _3\"></span>cope<span class=\"_ _3\"></span>rtura<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws198\">(swap) sul<span class=\"_ _5f\"></span> </span></span></span></span></span></span>bunke<span class=\"_ _3\"></span>r che la s<span class=\"_ _3\"></span>ocie<span class=\"_ _3\"></span>t\u00e0 arma<span class=\"_ _5f\"></span>trice ha at<span class=\"_ _3\"></span>tivato a<span class=\"_ _3\"></span>llo sco<span class=\"_ _5f\"></span>po di ri<span class=\"_ _3\"></span>durre e <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llare i<span class=\"_ _3\"></span> risch<span class=\"_ _5f\"></span>i connessi a<span class=\"_ _5f\"></span>lle<span class=\"_ _1ec\"> </span>variazioni del prezzo della materia prima<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e l</span>iquidato</span>, per la parte r<span class=\"_ _3\"></span>elativa al mese di dicembre<span class=\"_ _1ec\"> </span>2022,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">nei primi giorni di <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2023<span class=\"lse ws80\">. Al 31<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">la quota liquidata<span class=\"_ _5f\"></span> n<span class=\"_ _1\"></span>ei primi <span class=\"_ _3\"></span>giorni di<span class=\"_ _1ec\"> </span></span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2023<span class=\"_ _5f\"></span> pari ad e<span class=\"_ _5f\"></span>uro 20<span class=\"ls0 ws0\">7 <span class=\"_ _43\"> </span><span class=\"ws8f\">migliaia \u00e8 stato rilev<span class=\"_ _1\"></span>ato nella voce <span class=\"ls1b ws1ed\">Alt<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i cre<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti ed a<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"ls10 ws16\">attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Alla d<span class=\"_ _5f\"></span>ata del 31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _5f\"></span>20<span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">r<span class=\"_ _1\"></span>isulta in essere <span class=\"ls2c ws15\">uno<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">strume<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span></span></span></span>o <span class=\"_ _37\"></span></span>di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura <span class=\"ls19 wsaa\">dei tassi di inter<span class=\"_ _1\"></span>esse,<span class=\"ls0 ws0\"> </span></span>legat<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">o </span><span class=\"wsc3\">al finanz<span class=\"_ _1\"></span>iamento da euro <span class=\"lse ws14\">90<span class=\"ls0 ws0\"> milioni<span class=\"ls19 ws2c\">, erogato per euro 33,3 milioni,</span> <span class=\"ws16\">il cui <span class=\"ff8 ls18 ws2a\">f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span><span class=\"ls11 ws23\">e </span></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positivo</span> </span></span></span>pari ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">283<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia, <span class=\"_ _40\"></span><span class=\"lse ws14\">rileva<span class=\"_ _5f\"></span><span class=\"ls10 wse2\">t<span class=\"_ _1\"></span>o alla voce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">attiv<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">finanz<span class=\"_ _1\"></span>iari</span>e <span class=\"_ _40\"></span><span class=\"ls1c wsb4\">non corrent</span>i <span class=\"_ _37\"></span><span class=\"ls19 ws97\">con contropartit<span class=\"_ _1\"></span>a</span> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>riserva di patrimonio nett<span class=\"_ _1\"></span>o appositamente designata<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span>Ancora un secondo strumento di copertur<span class=\"_ _1\"></span>a dei tassi di interesse, legato al finanziamento da euro<span class=\"_ _1ec\"> </span>5,5 milioni, il cui <span class=\"ff8 lse wsd9\">fair val<span class=\"_ _5f\"></span>ue <span class=\"ff1 ls19 ws2b\">positi<span class=\"lse ws14\">vo<span class=\"ls0 ws0\"> <span class=\"ls10 wsc3\">\u00e8<span class=\"_ _1\"></span> pari ad euro <span class=\"ls18 ws21\">4<span class=\"_ _1\"></span>23</span></span> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia, rilevato alla voce </span>attivit\u00e0 <span class=\"ls23 ws27\">f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1ec\"> </span></span></span></span></span></span>non corrent<span class=\"ls0 ws0\">i <span class=\"ls10 ws20\">con con<span class=\"_ _1\"></span>tropartita l<span class=\"_ _1\"></span>a riserva di pat<span class=\"_ _1\"></span>rimonio nett<span class=\"_ _1\"></span>o appositamente<span class=\"_ _1\"></span> designata. </span> </span>Infi<span class=\"_ _1\"></span>ne, un<span class=\"_ _1\"></span> terzo s<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>o di<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lse wsd6\">copert<span class=\"_ _3\"></span>ura sui <span class=\"_ _5f\"></span>tassi di in<span class=\"_ _3\"></span>teress<span class=\"_ _5f\"></span>e sul finanzia<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>to di euro<span class=\"_ _5f\"></span> 15.000 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span>in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risu<span class=\"_ _1\"></span>lta <span class=\"ls19 ws2b\">positivo</span><span class=\"ws0\"> <span class=\"ls10 ws4d\">e pari ad euro <span class=\"lse ws14\">753</span></span> </span>migliaia, iscritto nella voce <span class=\"ls16 ws73\">a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls1c ws185\">finanziarie no<span class=\"_ _3\"></span>n corrent<span class=\"ls0 ws0\">i <span class=\"_ _9\"></span><span class=\"lse wsd6\">con contro<span class=\"_ _3\"></span>par<span class=\"_ _3\"></span>tita l<span class=\"_ _3\"></span>a rise<span class=\"_ _5f\"></span>rva di pa<span class=\"_ _5f\"></span>trimonio<span class=\"_ _3\"></span> </span></span></span></span></span>netto. <span class=\"ls0 ws0\"> </span>Vi \u00e8, inoltre, una copertura <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span> acquisti usd il cui mark<span class=\"_ _3\"></span> to market risulta<span class=\"ws0\"> <span class=\"ls2a ws3e\">ne<span class=\"_ _1\"></span>gat<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span></span> <span class=\"ls2b ws106\">e pa<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>6<span class=\"lse ws14\">19</span> </span>migliaia, iscritto nella voce <span class=\"ls10 ws1ee\">Passivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>arie di natur<span class=\"_ _1\"></span>a <span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\">  </span><span class=\"ws70\">con <span class=\"_ _5f\"></span>contropar<span class=\"_ _5f\"></span>tita riserva<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span></span></span></span>p<span class=\"ls19 ws22\">atrimonio netto<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws22\">. </span>NOTA 3<span class=\"ls0 ws0\">3<span class=\"ls4 ws86\">. Informa<span class=\"_ _5f\"></span>tiva sulle atti<span class=\"_ _5f\"></span>vit\u00e0 e passivit<span class=\"_ _3\"></span>\u00e0 valuta<span class=\"_ _5f\"></span>te al fair value<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Diversi principi contabili ed alcuni obblighi di inf<span class=\"_ _1\"></span>ormativa richiedono al Gruppo la valutazione de<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span>fair value delle attivit\u00e0 e del<span class=\"_ _5f\"></span>le passivit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _3\"></span>e non finanziarie. <span class=\"ls10 wsc3\">In<span class=\"_ _3\"></span> base a quanto richie<span class=\"_ _1\"></span>sto dal<span class=\"_ _1ec\"> </span></span>principio IFRS 13<span class=\"ws0\">-<span class=\"ws1e\">Misurazioni del <span class=\"ff8 lse ws23\">fair valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls0 ws0\"> </span><span class=\"ff1\">si fo<span class=\"_ _5f\"></span>rnisce la s<span class=\"_ _5f\"></span>eguente info<span class=\"_ _5f\"></span>rmativa. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws4e\">per<span class=\"_ _1\"></span> le attiv<span class=\"_ _1\"></span>it\u00e0 e passivit<span class=\"_ _1\"></span>\u00e0 finanziar<span class=\"_ _1\"></span>ie che sono l<span class=\"_ _1\"></span>iquide o hanno u<span class=\"_ _1\"></span>na scaden<span class=\"_ _1\"></span>za m<span class=\"ls19 ws2b\">olto<span class=\"_ _1ec\"> </span></span></span></span>prossima, si considera c<span class=\"_ _1\"></span>he il valore contabile approssimi il valor<span class=\"_ _1\"></span>e equo; questa ipote<span class=\"_ _1\"></span>si si<span class=\"_ _1ec\"> </span>applica anche per i depositi a termine, i<span class=\"_ _3\"></span> titoli a pronto smob<span class=\"_ _3\"></span>ilizzo e gli strumenti finanziari a<span class=\"_ _1ec\"> </span>tasso var<span class=\"_ _1\"></span>iabile; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws58\">per la valut<span class=\"_ _1\"></span>azione del <span class=\"ff8 ls10 wsc4\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>degli strumenti di copertura si ricorre all'utilizzo di modelli<span class=\"_ _1ec\"> </span></span></span>di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura d<span class=\"ws0\">el<span class=\"_ _1ec\"> </span></span>bilancio <span class=\"ls19 ws9d\">sono stati stipulati i <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratti de<span class=\"lse wsd6\">rivati di co<span class=\"_ _5f\"></span>pertura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">sui tassi di interesse</span><span class=\"ws8b\">, sugli acquisti<span class=\"_ _1ec\"> </span></span></span></span></span>usd<span class=\"ls0 ws0\"> <span class=\"ls3d ws19c\">e sul bu<span class=\"_ _3\"></span>nker <span class=\"lse ws23\">(<span class=\"_ _3\"></span>termina<span class=\"_ _5f\"></span>to al 31 d<span class=\"_ _3\"></span>icembr<span class=\"_ _5f\"></span>e 2022) <span class=\"lsf ws15\">gi\u00e0 ampiament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>i<span class=\"ls23 ws27\">; <span class=\"ls0 ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">il <span class=\"ff8 lse ws29\">fa<span class=\"_ _3\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span><span class=\"ls0 ws28\">lle passivit\u00e0<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"ws28\">n<span class=\"_ _1\"></span>on correnti viene ottenuto mediante l'at<span class=\"_ _3\"></span>tualizzazione<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>di tutti i flussi finanziari futur<span class=\"_ _5f\"></span>i alle c<span class=\"_ _1\"></span>o<span class=\"ls1c ws2f\">nd</span>izioni in <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ssere alla<span class=\"_ _3\"></span> fine del periodo<span class=\"ws6c\">. Nella realt\u00e0<span class=\"_ _1ec\"> </span></span>attuale, dove per i debiti a med<span class=\"_ _3\"></span>io termine il costo del finanziamento \u00e8 allineato al valor<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>di mercato si considerano i valori nominali del debito quali valori di <span class=\"ff8 lse ws23\">fai<span class=\"_ _5f\"></span>r value<span class=\"_ _1ec\"> </span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Per quant<span class=\"_ _1\"></span>o riguarda le pos<span class=\"ls0 ws92\">te commerciali e di altri crediti e debiti, il <span class=\"ff8 lse ws9c\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">\u00e8 pari al val<span class=\"_ _1\"></span>ore<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws92\"><span class=\"ff8 lse ws9c\"><span class=\"ff1 ls0 ws0\"><span class=\"ls10 ws13d\"> </span></span></span></span>contabile <span class=\"ls10 ws20\">in base all<span class=\"_ _1\"></span>a considerazion<span class=\"_ _1\"></span>e della lor<span class=\"_ _1\"></span>o scadenza rav<span class=\"_ _1\"></span>vicinata</span>.<span class=\"_ _1ec\"> </span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws40\"><span class=\"ls19 ws11f\"> </span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws44\"><span class=\"ff8 ls18 ws21\"> </span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span><span class=\"ff1 ls0 ws0\"> </span>Si segnala che quando per determinare il <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span> </span>si utilizzano informazioni di terzi, <span class=\"_ _3\"></span>quali quotazioni<span class=\"_ _1ec\"> </span> dei broker o i servizi di p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>icing<span class=\"ws0\">, <span class=\"_ _3\"></span>i<span class=\"lsf ws95\">l Gruppo v<span class=\"_ _1\"></span>aluta e doc<span class=\"_ _1\"></span>umenta le ev<span class=\"_ _1\"></span>idenze ott<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>e dai sogg<span class=\"_ _1\"></span>etti ter<span class=\"_ _1\"></span>zi<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf ws95\"> </span></span>per supportare il fatto che t<span class=\"_ _5f\"></span>ali v<span class=\"_ _1\"></span>alutazioni soddisfino le d<span class=\"_ _3\"></span>isposizioni degli IFRS, compreso il livello d<span class=\"_ _3\"></span>ella<span class=\"_ _1ec\"> </span> gerarc<span class=\"_ _1\"></span>hia del <span class=\"ff8 lse ws59\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in cui riclassificare la relativa valutazione.</span> </span></span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0, il Gruppo si avvale per q<span class=\"_ _5f\"></span>uant<span class=\"_ _1\"></span>o possibile<span class=\"_ _1ec\"> </span> di da<span class=\"ls0 ws7b\">ti di mercato osservabili. I fair value sono distinti in <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ari livelli gerarchici in base ai d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>i di input<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span>utilizzati nelle tecniche di valutazione, come illustrato di <span class=\"_ _5f\"></span>se<span class=\"_ _1\"></span>guito.<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws58\">ive<span class=\"_ _1\"></span>llo 1: le<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>ecniche di valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione utilizzano prezzi quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ws0\"> <span class=\"_ _1\"></span></span>(non rettificati)<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">su un<span class=\"_ _5f\"></span> merca<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws58\"><span class=\"ws0\"><span class=\"lse wsc6\"> </span></span></span></span></span>attivo per le attivit\u00e0 o le passivit\u00e0<span class=\"ws0\"> <span class=\"ls23 ws27\">ident<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he</span> <span class=\"ls10 ws20\">sogge<span class=\"_ _1\"></span>tte alla valut<span class=\"_ _1\"></span>azione; </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws16\">ive<span class=\"_ _1\"></span>llo 2: le tecniche di <span class=\"_ _3\"></span>valutazione considerano input diversi dalle quotazioni precedenti,<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws16\"> </span></span></span>ma comun<span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>sservabi<span class=\"_ _1\"></span>li dire<span class=\"_ _1\"></span>ttamen<span class=\"_ _1\"></span>te <span class=\"ls27 ws19c\">(prezzi) <span class=\"ls0 ws16\">o indire</span></span><span class=\"ws1f\">ttamente <span class=\"ls0 ws16\">(der<span class=\"_ _1\"></span>ivati dai prezzi) <span class=\"ls19 ws2b\">sul<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws16\"><span class=\"ls19 ws2b\"> </span></span></span>mercato<span class=\"_ _3\"></span>; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws28\">ive<span class=\"_ _1\"></span>llo 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili. <span class=\"_ _37\"></span></span> </span></span>Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi<span class=\"_ _3\"></span> livel<span class=\"ws7d\">li della gerarchia del fair value,<span class=\"_ _3\"></span> l\u2019intera valutazione \u00e8 i<span class=\"_ _3\"></span>nserita nello stesso livell<span class=\"_ _3\"></span>o di gerarchia<span class=\"_ _1ec\"> </span></span><span class=\"ws7d\"> </span>dell\u2019input di livello pi\u00f9 basso che \u00e8 sign<span class=\"_ _1\"></span>ificativo per l\u2019intera valutazione. Il Gruppo rileva i<span class=\"_ _1ec\"> </span> trasferimenti tra i vari livelli della gerarchia del <span class=\"_ _3\"></span>fair value alla fine dell\u2019esercizio nel quale il<span class=\"_ _1ec\"> </span> trasferimento ha avut<span class=\"_ _1\"></span>o luogo.<span class=\"ls0 ws0\"> </span>S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri</span> I derivati, valutati utilizzando tecniche che si basano su<span class=\"_ _1\"></span>i dati di mercato, sono <span class=\"ff8 ls3d ws1c3\">swap s<span class=\"_ _3\"></span>ul bunker<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff8 ls3d ws1c3\"><span class=\"ff1 ls0 ws0\"><span class=\"ls23 ws27\"> </span></span></span>cambi <span class=\"_ _3\"></span>ed <span class=\"_ _5f\"></span><span class=\"ff8 ls19 wsb5\">IRS su<span class=\"_ _1\"></span>i tassi di int<span class=\"_ _1\"></span>eresse<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">che hanno final<span class=\"_ _3\"></span>it\u00e0 di c<span class=\"_ _5f\"></span>op<span class=\"ls11 wsce\">ertura sia del valore eq<span class=\"_ _3\"></span>uo degli strumenti<span class=\"_ _5f\"></span> </span></span></span></span>sottostanti che dei flussi di cassa. Le tecniche di valutazione applicat<span class=\"_ _1\"></span>e con maggior frequenza<span class=\"_ _1ec\"> </span> includono i modelli di \u2019forward pricing\u2018 e<span class=\"ws0\"> <span class=\"_ _d\"> </span>\u2019<span class=\"ff8 ls21 ws22\">swap</span></span>\u2019, che utilizzano i calcoli del valore attuale. La<span class=\"_ _1ec\"> </span> tabella segu<span class=\"_ _3\"></span>ente a<span class=\"ls0 ws16\">nalizza gli strumenti finanziari valutati al <span class=\"ff8 lse ws23\">fa<span class=\"_ _5f\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in base a <span class=\"_ _3\"></span>tre differenti livelli di<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws16\"><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\"><span class=\"ws16\"> </span></span></span></span>valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e9\"> </span>31.12.2022 <span class=\"_ _116\"> </span>31.12.2021<span class=\"_ _1ec\"> </span> Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Livello 1 Livello 2 Livello 3 Livello 1 Livello 2 Livello 3<span class=\"_ _1ec\"> </span> Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">10 </span><span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"ws14\">21 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a9\"> </span>- </span></span><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.356 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _93\"> </span>- </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span> Derivati di negoziazione<span class=\"ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>- </span><span class=\"ws0\"> </span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">(619)</span> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span><span class=\"lse ws14\">(240)</span> <span class=\"_ _bc\"> </span>- </span><span class=\"ls0 ws0\"> </span>Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli a<span class=\"_ _3\"></span>venti valore non significativo. <span class=\"ws0\"> </span>Il livello 2 di valutazione, <span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ilizzato per gli strumenti <span class=\"_ _5f\"></span>finanziari misur<span class=\"_ _1\"></span>ati al <span class=\"_ _3\"></span><span class=\"ff8 ls10 ws4c\">fair value<span class=\"ff1 ls19 wsa3\">, si basa su<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 ls10 ws4c\"><span class=\"ff1 ls19 wsa3\"> </span></span>parametri, come <span class=\"ls3d ws1d\">bunke<span class=\"_ _5f\"></span>r<span class=\"ls18 ws27\">,<span class=\"_ _1\"></span> cambi<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e <span class=\"ls19 ws2c\">t<span class=\"_ _1\"></span>assi di interesse, che sono quot<span class=\"_ _1\"></span>ati in mercati attivi o osservabili<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls3d ws1d\"><span class=\"ls18 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls19 ws2c\"> </span></span></span></span></span>s<span class=\"ws16\">u curve di tassi ufficiali.  L<span class=\"_ _1\"></span>\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 202</span>2 <span class=\"ls2a wsb9\">\u00e8<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>va<span class=\"_ _1ec\"> </span></span><span class=\"ls2a wsb9\"> </span>al <span class=\"_ _43\"></span><span class=\"ff8 lse ws67\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">positivo del derivato sugli interessi</span> <span class=\"_ _43\"> </span><span class=\"ls11 ws63\">mentre l<span class=\"ls10 ws13d\">a passivit\u00e0 valutat<span class=\"_ _1\"></span>a</span></span> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">con <span class=\"_ _43\"> </span></span><span class=\"ws92\">il livello 2 al <span class=\"ls18 ws21\">31<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8 lse ws67\"><span class=\"ff1 ls0 ws0\"><span class=\"ws92\"><span class=\"ls18 ws21\"> </span></span></span></span>dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls0 ws0\">022 <span class=\"ls10 ws4d\">\u00e8 r<span class=\"_ _1\"></span>elativa <span class=\"_ _1\"></span>a</span>i <span class=\"ff8 lse ws23\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"ls1b ws2e\">nega<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span></span>i <span class=\"lsf ws15\">del de<span class=\"_ _1\"></span>rivato <span class=\"ls19 ws2b\">sui </span><span class=\"ws1f\">c<span class=\"_ _1\"></span>ambi</span></span>.<span class=\"_ _1ec\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-737": {
   "value": "Rischio di liquidit\u00e0 <span class=\"ls0 ws0\"> </span>Il Gruppo gestisce il rischio di liquidit\u00e0 nell\u2019ottica di garantire, a livello c<span class=\"_ _1\"></span>onsolidato, la presenza di<span class=\"_ _1ec\"> </span> una struttura del passivo in equilibrio con la composizione dell\u2019attivo di bilancio, al fine<span class=\"_ _1\"></span> di<span class=\"_ _1ec\"> </span> mantenere u<span class=\"_ _5f\"></span>n\u2019elevata soli<span class=\"ls0 ws92\">d<span class=\"_ _5f\"></span>it<span class=\"_ _1\"></span>\u00e0 patrimoniale. Le linee di credito, anche se<span class=\"_ _3\"></span> negoziate a livello di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws92\"> </span>Gruppo, vengono concesse a livello di sin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ola societ\u00e0. Il Gruppo <span class=\"_ _5f\"></span>h<span class=\"_ _1\"></span>a, inoltre, fina<span class=\"_ _3\"></span>nziato i propri<span class=\"_ _1ec\"> </span> investimenti con linee di cre<span class=\"_ _5f\"></span>dito a medio<span class=\"ws0\">-<span class=\"ls19 ws3f\">lungo termine che garantiscon<span class=\"_ _1\"></span>o una posizi<span class=\"_ _3\"></span>one<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ws28\">di liquidit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ls19 ws3f\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span>idonea all\u2019attivit\u00e0 caratteristica. Vi sono ampi spazi di utilizzo delle linee di credito commerciali di<span class=\"_ _1ec\"> </span> breve te<span class=\"_ _5f\"></span>rmine in <span class=\"_ _3\"></span>caso d<span class=\"_ _5f\"></span>i necessit\u00e0<span class=\"_ _3\"></span> di <span class=\"_ _5f\"></span>capitale ci<span class=\"_ _5f\"></span>rcolante co<span class=\"_ _5f\"></span>mmerciale <span class=\"_ _5f\"></span>connesse a<span class=\"_ _5f\"></span>lla crescita<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span> allo sviluppo organ<span class=\"_ _1\"></span>ico.<span class=\"ls0 ws0\"> </span>Si segnala, inoltre, che il Gruppo opera in un settore relativamente protetto dal punto di vista della<span class=\"_ _1ec\"> </span> liquid<span class=\"_ _5f\"></span>it\u00e0 in qua<span class=\"_ _5f\"></span>nto esis<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e un<span class=\"_ _5f\"></span>a specifi<span class=\"_ _3\"></span>ca rego<span class=\"_ _3\"></span>lame<span class=\"_ _3\"></span>ntazi<span class=\"_ _5f\"></span>one Euro<span class=\"_ _3\"></span>pea <span class=\"_ _5f\"></span>(art. 4 del<span class=\"_ _5f\"></span> D.L.198<span class=\"_ _5f\"></span>/2021) che<span class=\"_ _5f\"></span> impone che i pagamenti dei beni deperibili avvengano nel termine ma<span class=\"_ _3\"></span>ssimo dei 30 giorni dal<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs438\"> <span class=\"ls11 ws57\"></span><span class=\"ls11 ws57\">termine del p<span class=\"_ _3\"></span>eriodo di<span class=\"_ _3\"></span> consegna. Ques<span class=\"_ _3\"></span>to comporta che l<span class=\"_ _3\"></span>e tempistiche d<span class=\"_ _3\"></span>i incasso<span class=\"_ _5f\"></span> e pagamento<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws57\"></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws44 gs439\">siano relativamente brevi proprio in <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>unzione della tipologia d<span class=\"_ _3\"></span>i bene commercializzato<span class=\"fc1 ws0\">. <span class=\"ls19 ws49\">Se a ci\u00f2 si<span class=\"_ _1ec\"> </span></span></span><span class=\"fc1 ws0\"><span class=\"ls19 ws49\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs43a\">unisce il fatto che le<span class=\"_ _5f\"></span> r<span class=\"_ _1\"></span>imanenze hanno i<span class=\"_ _3\"></span>ndici di rotazione molto<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">rapidi e c<span class=\"_ _1\"></span>omunque media<span class=\"_ _1\"></span>mente<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf wsdc\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs43b\">pari a<span class=\"_ _5f\"></span> 1 o 2 settiman<span class=\"_ _3\"></span>e, si<span class=\"_ _5f\"></span> evince che il<span class=\"_ _3\"></span> ciclo<span class=\"_ _5f\"></span> di capita<span class=\"_ _5f\"></span>le circolan<span class=\"_ _5f\"></span>te \u00e8 virtuos<span class=\"_ _5f\"></span>o e non co<span class=\"_ _5f\"></span>mporta risc<span class=\"_ _5f\"></span>hi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs43c\">di liquidit\u00e0 in un contesto di normale operativit\u00e0 di mercato. <span class=\"fc0 ls11 ws8d\">Inoltr<span class=\"_ _5f\"></span>e, a partire dal m<span class=\"_ _5f\"></span>ese di giugn<span class=\"_ _1ec\"> </span></span><span class=\"fc0 ls11 ws8d\">o </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse wsd9 gs43d\">2021 il G<span class=\"_ _5f\"></span>ruppo ha atti<span class=\"_ _3\"></span><span class=\"ls0 ws7b\">vato una policy con un primario istituto bancario per una ancor migliore ed<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls19 ws22 gs43e\">elastica gestione del pr<span class=\"_ _1\"></span>oprio working capital.<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs43f\">Nella tabella seguente \u00e8 esposta un\u2019analisi delle scadenze, basata sugli obblighi contrattuali di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsa7 gs440\">rimbo<span class=\"_ _5f\"></span>rso, relativa a<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ws84\">debiti f<span class=\"_ _1\"></span>inanziari, commerciali, fiscali ed altri debiti in esser<span class=\"_ _1\"></span>e al 31 dicembre 20<span class=\"ws0\">22.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws84\"><span class=\"ws0\">  </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs441\">Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> </div><div class=\"c w72 h42 gs442\"><div class=\"t m0 xc hf y564 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al  </div></div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs443\">31 dicembre<span class=\"_ _1ec\"> </span> </div><div class=\"c w72 h42 gs442\"><div class=\"t m0 xc hf y3b6 ff3 fs0 fc0 sc0 ls0 ws0\">2022<span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs444\">Entro 1<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs445\">anno<span class=\"fc1\"> </span></div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs446\">1 - 5<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs447\">anni<span class=\"fc1\"> </span></div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs448\">Oltre 5<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc0 sc0 ls0 ws0 gs449\">anni<span class=\"fc1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs44a\">Debiti obbligazionari<span class=\"ws0\"> <span class=\"_ _fd\"> </span><span class=\"ff3 fc0\">30.000 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">5.000 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">20.000 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span></span></span></div><div class=\"c w73 h37 gs44b\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls11 ws0\">Debiti verso b<span class=\"_ _3\"></span>anche a <span class=\"lsf ws1f\">medio</span><span class=\"ls0\">-<span class=\"ws1e\">lungo termine<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ws1e\"> </span></span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls11 ws13\">(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs44c\">56.643 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>5.4<span class=\"_ _5f\"></span>08 <span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"c w73 h40 gs44d\"><div class=\"t m0 xc h2 y553 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws2b\"> </span></span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls1c ws61\">termine (No<span class=\"_ _5f\"></span>n corrente/cor<span class=\"_ _5f\"></span>rente)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs44e\">2.364 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">940 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0 lse ws14\">1.423 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c w73 h38 gs44f\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Debiti verso altri finanziatori a medio<span class=\"ws0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws2b\"> </span></span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls1c ws61\">termine (No<span class=\"_ _5f\"></span>n <span class=\"lse ws23\">corrente<span class=\"_ _5f\"></span>/corrente<span class=\"_ _5f\"></span>) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></div></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs450\">41.574 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>17.<span class=\"_ _5f\"></span>040 <span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"c w73 h37 gs451\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 lse ws23\">Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls11 ws13\">(Non corrente/co<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>rente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs452\">619 <span class=\"fc1\"> <span class=\"_ _aa\"> </span></span><span class=\"ff1 lse ws14\">619 </span><span class=\"ff1 fc1\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs453\">Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff3 fc0\">3.933 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">3.933 </span></span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs454\">Debiti verso altri finanziatori a breve <span class=\"ls23 ws27\">termi<span class=\"_ _1\"></span>ne</span><span class=\"ws0\"> </span></div><div class=\"c w72 h16 gs455\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1.051 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs456\">1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span></div><div class=\"c w73 h37 gs457\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls19 ws22\">Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws14\">corrent<span class=\"_ _5f\"></span>e/corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs458\">1.700 <span class=\"fc1\"> <span class=\"_ _85\"> </span></span><span class=\"ff1 lse ws14\">1.700 </span><span class=\"ff1 fc1\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c w73 h10 gs459\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws23\">Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c w72 h10 gs45a\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">735 <span class=\"fc1\"> </span></div></div><div class=\"c w74 h10 gs45b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c w74 h10 gs45c\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">735 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w75 h10 gs45d\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs45e\">Debiti commerciali<span class=\"ws0\"> </span></div><div class=\"c w72 h16 gs45f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">134.807 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs460\">134.80<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs461\">Passivit\u00e0 fiscali<span class=\"ws0\"> </span></div><div class=\"c w72 h10 gs462\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">4.730 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs463\">4.730 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs464\">Altre<span class=\"_ _1\"></span> <span class=\"ls19 ws2d\">passivit\u00e0 corre<span class=\"_ _1\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _100\"> </span><span class=\"ff3 fc0\">23.669 <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ff1 lse ws14\">23.669<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span></div><div class=\"c w73 h16 gs465\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Passivit\u00e0 Non correnti/correnti al 31.12.2022 </div></div><div class=\"c w72 h16 gs466\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">301.825 <span class=\"fc1\"> </span></div></div><div class=\"c w74 h16 gs467\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">199.995 <span class=\"fc1\"> </span></div></div><div class=\"c w74 h16 gs468\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">74.381 <span class=\"fc1\"> </span></div></div><div class=\"c w75 h16 gs469\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">27.449 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs46a\">Si segnala che tutti gli<span class=\"_ _5f\"></span> import<span class=\"_ _1\"></span>i indicati nella <span class=\"_ _3\"></span>tabella sovrastante, rappresentano i val<span class=\"_ _5f\"></span>or<span class=\"_ _1\"></span>i determinat<span class=\"_ _1ec\"> </span>i </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gs46b\">con riferimento alle <span class=\"lsf wsdf\">re<span class=\"_ _1\"></span>sidue sc<span class=\"_ _1\"></span>adenze co<span class=\"_ _1\"></span>ntratt<span class=\"_ _1\"></span>uali. Il Gruppo<span class=\"_ _1\"></span> prevede<span class=\"_ _1\"></span> di far fronte ai su<span class=\"_ _1\"></span>ddetti<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsdf\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs46c\">impegni attraverso i flussi di cassa della gestione operativa.<span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-738": {
   "value": "Rischio volatilit\u00e0 dei prezzi delle materie prime ortofrutticole  Il Gruppo, operando in un settore di commodity agricole che sono esposte per natura alla variabilit\u00e0 di quantitativi prodotti in corrispondenza di fattori esogeni tra cui, ad esempio, eventi atmosferici e ambientali fuori dal controllo degli operatori di settore, gestisce due tipi di fattispecie connesse alle materie prime agricole: l\u2019approvvigionamento ed il prezzo di acquisto delle materie prime. Il primo elemento \u00e8 quello maggiormente sensibile e dunque il Gruppo diversifica quanto pi\u00f9 possibile il proprio portafoglio prodotti, attraverso il numero di referenze commercializzate, la base fornitori e i Paesi di origine. In questo modo la concentrazione del rischio di ammanchi di prodotto per singola referenza e fornitore risulta mitigata ed  il portafoglio prodotti bilanciato rispetto ad eventuali ammanchi di produzione su specifiche referenze e/o origini. La seconda fattispecie riguarda la variazione dei prezzi delle materie prime in acquisto che viene gestita attraverso la politica di prezzo dei prodotti in vendita. Le due dimensioni sono infatti strettamente legate in quanto la definizione giornaliera, o settimanale, dei prezzi di vendita permette di aggiustare le eventuali variazioni di prezzo in fase di approvvigionamento al rialzo o al ribasso. La volatilit\u00e0 \u00e8 inoltre gestita dal Gruppo mediante le modalit\u00e0 con cui vengono regolati i rapporti con i fornitori, nei confronti dei quali si opera molto spesso attraverso schemi di conto vendita o conto commissione. In sostanza il prezzo riconosciuto al fornitore per i prodotti acquistati viene definito in base al prezzo di vendita del prodotto; tale fattispecie di fatto consente di diluire molto il rischio di volatilit\u00e0 dei prezzi delle materie prime.  Rischio volatilit\u00e0 dei prezzi del carburante delle navi Il bunker (carburante) utilizzato per le navi di propriet\u00e0 \u00e8 la principale materia prima soggetta a volatilit\u00e0 dei prezzi, a cui il Gruppo \u2013 precisamente il settore Shipping \u2013 \u00e8 esposto, con conseguenti potenziali effetti (negativi o positivi) sui risultati economici del Gruppo. In considerazione dell\u2019alta volatilit\u00e0 degli indici di riferimento del mercato del petrolio e dei propri derivati (tra cui quelli che si utilizzano come carburante per le navi di propriet\u00e0), il Gruppo ricorre a due modalit\u00e0 di copertura: di tipo finanziario, acquistando il bunker  a termine su orizzonte semestrale o annuale per una percentuale che varia tra il 20% e il 30% del consumo stimato (corrispondente in sostanza al servizio di trasporto effettuato in favore di societ\u00e0 del Gruppo. Si ricorda difatti che le navi sono utilizzate per circa il 50% per l\u2019importazione di volumi di banane e ananas direttamente commercializzati dal Gruppo, c.d. utilizzo captive. La seconda  parte viene gestista attraverso la definizione di contratti commerciali con i clienti terzi i quali prevedono una clausola c.d. \u201cBAF\u201d (\u201cBunker Adjustment Factor\u201d) volta a riequilibrare le fluttuazioni del  prezzo del carburante  andando ad aggiungere o a sottrarre alla tariffa pattuita annualmente con il cliente del servizio navale, un valore economico che neutralizzi o comunque mitighi le fluttuazioni del prezzo del carburante. In questo modo l\u2019evoluzione del prezzo del carburante ha un impatto meno rilevante sui risultati di Gruppo e tale da poter essere mantenuto sotto controllo. Il contesto di mercato ha storicamente visto l\u2019applicazione delle clausole BAF nel trasporto marittimo refrigerato e non si rilevano segnali tali da far presagire un venir meno della possibilit\u00e0 di conseguire tali contratti con i clienti terzi ovvero di non poter trovare adeguate coperture finanziarie sul mercato petrolifero. Di seguito si espone un\u2019analisi che evidenzia come il prezzo del carburante delle navi abbia impattato sui risultati del settore Shipping nel periodo di riferimento. Valori in migliaia \u20ac  31.12.2022  %  31.12.2021  % Totale costo bunker  42.691   29,97%  26.026   25,07% Ricavi settore Shipping 142.423  103.825  Rischio connesso all\u2019evoluzione del prezzo delle componenti energetiche La principale dimensione di rischio ed incertezza legata all\u2019evoluzione del prezzo delle componenti energetiche \u2013 ancorch\u00e9 oggi in calo rispetto alle punte registrate nel 2022 - in merito alle quali risulta complesso effettuare una stima in quanto pur non operando il Gruppo in un settore estremamente energivoro e seppur in considerazione del fatto che la dinamica dei prezzi di vendita della BU Distribuzione ha consentito a tutt\u2019oggi di assorbire gran parte dei rincari, lo scenario  futuro  potrebbe determinare un esaurimento della flessibilit\u00e0 e dell\u2019elasticit\u00e0 della domanda rispetto ai prezzi con il risultato di comportare un calo dei consumi e/o l\u2019impossibilit\u00e0 di recuperare l\u2019ulteriore rincaro energetico attraverso la politica di prezzo dei prodotti. Non riteniamo che la situazione energetica europea possa impattare in modo significativo ai fini della continuit\u00e0 aziendale del Gruppo, tuttavia, un ulteriore peggioramento degli scenari potrebbe comportare un impatto anche significativo sulla redditivit\u00e0 delle attivit\u00e0 core del Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-739": {
   "value": "Rischio di credito  Il Gruppo \u00e8 esposto al rischio di credito derivante, principalmente, dai rapporti commerciali con i propri clienti ed in particolare ad eventuali ritardi o mancati pagamenti da parte dei medesimi, che qualora si verificassero, potrebbero determinare effetti negativi sulla situazione economica, finanziaria e patrimoniale del Gruppo stesso. Il Gruppo opera con una base clienti molto ampia composta dal canale GDO e da clienti cosiddetti  \u201ctradizionali\u201d quali  grossisti e dettaglianti. In considerazione della  eterogeneit\u00e0 della base clienti, specialmente a livello Europeo, il Gruppo adotta delle politiche di copertura del rischio attraverso polizze di assicurazione del credito con compagnie di primario livello internazionale. In aggiunta, il Gruppo adotta politiche di risk management volte all\u2019interruzione delle forniture al superamento di talune soglie di credito scaduto in relazione ad ageing e/o ammontare. Tali azioni consentono al Gruppo di registrare una perdita su crediti rispetto al fatturato totale molto esigua e sostanzialmente costante nel tempo. Inoltre, in considerazione della tipologia di beni che tratta il Gruppo (beni di primo consumo e basilari per la dieta occidentale) e della stabilit\u00e0 dei canali di vendita non si ravvedono modifiche della base clienti tali da impattare la dimensione attuale del rischio di credito. La seguente tabella fornisce una ripartizione dei crediti commerciali al 31 dicembre 2022 raggruppati per scaduto al netto del fondo svalutazione crediti: Valori in migliaia \u20ac  31.12.2022 A scadere Scaduti entro 30 gg Scaduti tra 31- 90 gg Scaduti tra 91- 120 gg Oltre 120 gg Crediti commerciali al lordo del fondo svalutazione   130.751   75.830   29.530   10.914   714   13.764  Fondo svalutazione crediti commerciali (11.644)  (16)  -   -   (32)  (11.597) Crediti commerciali  119.107   75.814   29.530   10.914   683   2.167  L\u2019elevata misura dei fondi svalutazione deriva dalla specifica esigenza fiscale di non stralciare i crediti ormai \u201cpersi\u201d ed interamente svalutati fino alla conclusione dei relativi procedimenti concorsuali (fallimento, concordato) pena il venir meno della deducibilit\u00e0 fiscale delle perdite stesse. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "<div class=\"t m0 he ff3 fs8 fc1 sc0 lsd ws1c1 gs53b\">Principi contabili,<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>emendamenti ed interpretazio<span class=\"_ _5f\"></span>ni IFRS<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 he ff3 fs8 fc1 sc0 lsd ws3 gs53c\">applicati dal 1<span class=\"_ _3\"></span>\u00b0 gennaio 20<span class=\"ls0 ws0\">2<span class=\"_ _9\"></span>2<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs53d\">I seguenti principi contabili, <span class=\"_ _5f\"></span>emendamenti e<span class=\"_ _1\"></span><span class=\"ws0\">d </span>inter<span class=\"_ _1\"></span>pretazioni IFRS sono<span class=\"_ _5f\"></span> st<span class=\"_ _1\"></span>ati applicati per la<span class=\"_ _5f\"></span> prima<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs53e\">volta dal Gr<span class=\"_ _1\"></span>uppo a part<span class=\"_ _1\"></span>ire dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\">22: </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls10 ws8a gs53f\">In data 14<span class=\"_ _1\"></span> <span class=\"ls19 wsa1\">maggio 2020 lo IASB ha pubblicato il doc<span class=\"_ _1\"></span>umento Amendments to IFRS 3 Busine<span class=\"_ _1\"></span>ss<span class=\"_ _1ec\"> </span></span><span class=\"ls19 wsa1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws47 gs540\">Combinations; IAS 16 Proterty, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls19 ws49 gs541\">Contingent Assets as well as A<span class=\"_ _1\"></span>nnual Improvements 2018<span class=\"ls0 ws0\">-<span class=\"lse ws2a\">2020\u201d con l\u2019<span class=\"_ _5f\"></span>obietti<span class=\"_ _5f\"></span>vo di appo<span class=\"_ _3\"></span>rtare al<span class=\"_ _5f\"></span>cuni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws2a\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs542\">specifici miglioramenti a tali principi.<span class=\"_ _1ec\"> </span><span class=\"ws0\"> </span></div><div class=\"t m0 he ff3 fs8 fc1 sc0 lsd ws1c2 gs544\">Principi contabili, eme<span class=\"_ _5f\"></span>ndamenti ed interpretazioni <span class=\"_ _3\"></span>IFRS e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 he ff3 fs8 fc1 sc0 ls1a ws1c3 gs545\">IFRIC <span class=\"_ _ea\"> </span><span class=\"lsd ws1c4\">pubblic<span class=\"_ _3\"></span>ati, ma non ancora adott<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span><span class=\"ws5f\">dall\u2019Unione<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 he ff3 fs8 fc1 sc0 lsd ws38 gs546\">Europea al 31 dicembre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _5f\"></span> <span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls10 ws4e gs547\">In data 23 gennai<span class=\"_ _1\"></span>o 2020 lo IASB ha pubblic<span class=\"_ _1\"></span>ato alcune modif<span class=\"ls0 ws4f\">iche all\u2019IAS 1. Il Documento<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws4f\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws45 gs548\">\u201cPresentation of Financial Statements: Classification of Liabilities as Cur<span class=\"_ _1\"></span>rent or Non<span class=\"ws0\">-<span class=\"lse ws14\">Curre<span class=\"_ _3\"></span>nt\u201d<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls11 wsba gs549\">prevede che una pa<span class=\"_ _5f\"></span>ssivit\u00e0 venga classifi<span class=\"_ _3\"></span>cata come corr<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>e o non corr<span class=\"_ _5f\"></span>ente in funzione dei<span class=\"_ _3\"></span> diritti<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 wsb2 gs54a\">esistenti alla data del Bilancio.<span class=\"ws0\"> <span class=\"_ _3b\"> </span></span>Inoltre<span class=\"_ _1\"></span>, stabilisce che la classificazione non <span class=\"_ _3\"></span>\u00e8 impattata<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws7e gs54b\">dall\u2019aspettativa dell\u2019entit\u00e0 di esercitare i propri<span class=\"_ _3\"></span> diritti di posticipare il regolamento d<span class=\"_ _5f\"></span>ella passivit\u00e0.<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws23 gs54c\">Infine, <span class=\"_ _5f\"></span>viene chiari<span class=\"_ _5f\"></span>to che tal<span class=\"_ _5f\"></span>e regolamen<span class=\"_ _3\"></span>to si rife<span class=\"_ _5f\"></span>risce al tra<span class=\"_ _5f\"></span>sferimen<span class=\"_ _5f\"></span>to alla controp<span class=\"_ _5f\"></span>art<span class=\"ls10 ws20\">e di cassa,<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws20\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws84 gs54d\">strumenti di capitale, altre attivit\u00e0 o servizi. Le modifiche si applicano ai bilanci relativi agli esercizi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs54e\">che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws140 gs54f\">In da<span class=\"_ _3\"></span>ta 12 febbra<span class=\"_ _5f\"></span>io 2021 lo<span class=\"_ _3\"></span> IASB ha<span class=\"_ _5f\"></span> pubblicato a<span class=\"_ _5f\"></span>lcune mod<span class=\"_ _3\"></span>ifiche al<span class=\"_ _3\"></span>lo IAS<span class=\"_ _3\"></span> 1. Il <span class=\"_ _3\"></span>docum<span class=\"_ _3\"></span>ento<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls11 ws23 gs550\">\u201cPresent<span class=\"lsf wsdc\">ation of Fin<span class=\"_ _1\"></span>ancial Stat<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>s and IFRS Pr<span class=\"_ _1\"></span>actice St<span class=\"_ _1\"></span>ateme<span class=\"_ _1\"></span>nt 2: Disc<span class=\"_ _1\"></span>losure of Ac<span class=\"_ _1\"></span>countin<span class=\"_ _1\"></span>g<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsdc\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws40 gs551\">Policies\u201d con l\u2019obiettivo di fornire informazioni sui principi contabili rilevanti piuttosto che sui<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs552\">principi contabili significativi. Le modifiche si applicano ai bilanci relat<span class=\"_ _1\"></span>ivi agli esercizi che hanno<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs553\">inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws67 gs554\">In da<span class=\"_ _3\"></span>ta 12<span class=\"_ _5f\"></span> febbraio<span class=\"_ _3\"></span> 2021 l<span class=\"_ _5f\"></span>o IASB <span class=\"_ _5f\"></span>ha pubblica<span class=\"_ _5f\"></span>to alcun<span class=\"_ _5f\"></span>e modifiche<span class=\"_ _5f\"></span> allo I<span class=\"_ _3\"></span>AS 8.<span class=\"_ _5f\"></span> Nel d<span class=\"_ _3\"></span>ocument<span class=\"_ _5f\"></span>o<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 wsac gs555\">\u201cAccounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls10 ws20 gs556\">Estimate<span class=\"_ _1\"></span>s\u201d l<span class=\"lse ws23\">e mod<span class=\"_ _3\"></span>ifiche chi<span class=\"_ _5f\"></span>ariscono com<span class=\"_ _5f\"></span>e le societ\u00e0 d<span class=\"_ _5f\"></span>ovrebbero d<span class=\"_ _5f\"></span>istinguere i<span class=\"_ _5f\"></span> cambia<span class=\"_ _3\"></span>menti nei<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws8f gs557\">principi contabili dai cambiamenti nelle stime contabili. Le modifiche si applicano ai bilanci<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs558\">relativi agli esercizi che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws75 gs559\">Il 7 maggio 2021 lo<span class=\"ws0\"> <span class=\"_ _37\"></span></span>IASB ha pubblicato a<span class=\"_ _3\"></span>lcune modifiche allo IAS 12 <span class=\"_ _5f\"></span>(<span class=\"_ _1\"></span>Income Taxes) al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws8f gs55a\">chiarire le modalit\u00e0 di contabilizzazione delle imposte differite su transazioni come leasing e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws44 gs55b\">obblighi di smantellamento. Le modifiche si applicano ai bilanci relativi agli eserci<span class=\"ls1c ws2e\">z<span class=\"_ _3\"></span>i che hanno<span class=\"_ _3\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gs55c\">inizio il 1\u00b0 gennaio 2023.<span class=\"fc1 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gs55d\">Gli eventuali riflessi che i principi contabili, gli emen<span class=\"_ _5f\"></span>damenti e le<span class=\"_ _1\"></span> interpretazioni di prossim<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws1c5 gs55e\">appl<span class=\"_ _3\"></span>icazio<span class=\"_ _5f\"></span>ne potranno a<span class=\"_ _5f\"></span>vere sull\u2019<span class=\"_ _3\"></span>informa<span class=\"_ _5f\"></span>tiva fina<span class=\"_ _5f\"></span>nziaria del<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o sono<span class=\"_ _5f\"></span> in corso d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs55f\">approfondimento <span class=\"_ _1\"></span>e valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-709": {
   "value": "Principi contabili,<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>emendamenti ed interpretazio<span class=\"_ _5f\"></span>ni IFRS<span class=\"_ _1ec\"> </span> applicati dal 1<span class=\"_ _3\"></span>\u00b0 gennaio 20<span class=\"ls0 ws0\">2<span class=\"_ _9\"></span>2<span class=\"_ _5f\"></span> </span>I seguenti principi contabili, <span class=\"_ _5f\"></span>emendamenti e<span class=\"_ _1\"></span><span class=\"ws0\">d </span>inter<span class=\"_ _1\"></span>pretazioni IFRS sono<span class=\"_ _5f\"></span> st<span class=\"_ _1\"></span>ati applicati per la<span class=\"_ _5f\"></span> prima<span class=\"_ _1ec\"> </span> volta dal Gr<span class=\"_ _1\"></span>uppo a part<span class=\"_ _1\"></span>ire dal 1\u00b0 gennaio 2<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\">22: </span><span class=\"ls0 ws0\"> </span>In data 14<span class=\"_ _1\"></span> <span class=\"ls19 wsa1\">maggio 2020 lo IASB ha pubblicato il doc<span class=\"_ _1\"></span>umento Amendments to IFRS 3 Busine<span class=\"_ _1\"></span>ss<span class=\"_ _1ec\"> </span></span><span class=\"ls19 wsa1\"> </span>Combinations; IAS 16 Proterty, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and<span class=\"_ _1ec\"> </span> Contingent Assets as well as A<span class=\"_ _1\"></span>nnual Improvements 2018<span class=\"ls0 ws0\">-<span class=\"lse ws2a\">2020\u201d con l\u2019<span class=\"_ _5f\"></span>obietti<span class=\"_ _5f\"></span>vo di appo<span class=\"_ _3\"></span>rtare al<span class=\"_ _5f\"></span>cuni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws2a\"> </span></span>specifici miglioramenti a tali principi.<span class=\"_ _1ec\"> </span>Principi contabili, eme<span class=\"_ _5f\"></span>ndamenti ed interpretazioni <span class=\"_ _3\"></span>IFRS e<span class=\"_ _1ec\"> </span> IFRIC <span class=\"_ _ea\"> </span><span class=\"lsd ws1c4\">pubblic<span class=\"_ _3\"></span>ati, ma non ancora adott<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span><span class=\"ws5f\">dall\u2019Unione<span class=\"_ _3\"></span> </span></span>Europea al 31 dicembre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _5f\"></span> <span class=\"_ _5f\"></span> </span>In data 23 gennai<span class=\"_ _1\"></span>o 2020 lo IASB ha pubblic<span class=\"_ _1\"></span>ato alcune modif<span class=\"ls0 ws4f\">iche all\u2019IAS 1. Il Documento<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws4f\"> </span>\u201cPresentation of Financial Statements: Classification of Liabilities as Cur<span class=\"_ _1\"></span>rent or Non<span class=\"ws0\">-<span class=\"lse ws14\">Curre<span class=\"_ _3\"></span>nt\u201d<span class=\"_ _5f\"></span> </span></span>prevede che una pa<span class=\"_ _5f\"></span>ssivit\u00e0 venga classifi<span class=\"_ _3\"></span>cata come corr<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>e o non corr<span class=\"_ _5f\"></span>ente in funzione dei<span class=\"_ _3\"></span> diritti<span class=\"_ _3\"></span> esistenti alla data del Bilancio.<span class=\"ws0\"> <span class=\"_ _3b\"> </span></span>Inoltre<span class=\"_ _1\"></span>, stabilisce che la classificazione non <span class=\"_ _3\"></span>\u00e8 impattata<span class=\"_ _1ec\"> </span> dall\u2019aspettativa dell\u2019entit\u00e0 di esercitare i propri<span class=\"_ _3\"></span> diritti di posticipare il regolamento d<span class=\"_ _5f\"></span>ella passivit\u00e0.<span class=\"_ _1ec\"> </span> Infine, <span class=\"_ _5f\"></span>viene chiari<span class=\"_ _5f\"></span>to che tal<span class=\"_ _5f\"></span>e regolamen<span class=\"_ _3\"></span>to si rife<span class=\"_ _5f\"></span>risce al tra<span class=\"_ _5f\"></span>sferimen<span class=\"_ _5f\"></span>to alla controp<span class=\"_ _5f\"></span>art<span class=\"ls10 ws20\">e di cassa,<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws20\"> </span>strumenti di capitale, altre attivit\u00e0 o servizi. Le modifiche si applicano ai bilanci relativi agli esercizi<span class=\"_ _1ec\"> </span> che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>In da<span class=\"_ _3\"></span>ta 12 febbra<span class=\"_ _5f\"></span>io 2021 lo<span class=\"_ _3\"></span> IASB ha<span class=\"_ _5f\"></span> pubblicato a<span class=\"_ _5f\"></span>lcune mod<span class=\"_ _3\"></span>ifiche al<span class=\"_ _3\"></span>lo IAS<span class=\"_ _3\"></span> 1. Il <span class=\"_ _3\"></span>docum<span class=\"_ _3\"></span>ento<span class=\"_ _1ec\"> </span> \u201cPresent<span class=\"lsf wsdc\">ation of Fin<span class=\"_ _1\"></span>ancial Stat<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>s and IFRS Pr<span class=\"_ _1\"></span>actice St<span class=\"_ _1\"></span>ateme<span class=\"_ _1\"></span>nt 2: Disc<span class=\"_ _1\"></span>losure of Ac<span class=\"_ _1\"></span>countin<span class=\"_ _1\"></span>g<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsdc\"> </span>Policies\u201d con l\u2019obiettivo di fornire informazioni sui principi contabili rilevanti piuttosto che sui<span class=\"_ _1ec\"> </span> principi contabili significativi. Le modifiche si applicano ai bilanci relat<span class=\"_ _1\"></span>ivi agli esercizi che hanno<span class=\"_ _1ec\"> </span> inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>In da<span class=\"_ _3\"></span>ta 12<span class=\"_ _5f\"></span> febbraio<span class=\"_ _3\"></span> 2021 l<span class=\"_ _5f\"></span>o IASB <span class=\"_ _5f\"></span>ha pubblica<span class=\"_ _5f\"></span>to alcun<span class=\"_ _5f\"></span>e modifiche<span class=\"_ _5f\"></span> allo I<span class=\"_ _3\"></span>AS 8.<span class=\"_ _5f\"></span> Nel d<span class=\"_ _3\"></span>ocument<span class=\"_ _5f\"></span>o<span class=\"_ _1ec\"> </span> \u201cAccounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting<span class=\"_ _1ec\"> </span> Estimate<span class=\"_ _1\"></span>s\u201d l<span class=\"lse ws23\">e mod<span class=\"_ _3\"></span>ifiche chi<span class=\"_ _5f\"></span>ariscono com<span class=\"_ _5f\"></span>e le societ\u00e0 d<span class=\"_ _5f\"></span>ovrebbero d<span class=\"_ _5f\"></span>istinguere i<span class=\"_ _5f\"></span> cambia<span class=\"_ _3\"></span>menti nei<span class=\"_ _5f\"></span> </span>principi contabili dai cambiamenti nelle stime contabili. Le modifiche si applicano ai bilanci<span class=\"_ _1ec\"> </span> relativi agli esercizi che hanno inizio il 1\u00b0 gennaio 2023. <span class=\"ws0\"> </span>Il 7 maggio 2021 lo<span class=\"ws0\"> <span class=\"_ _37\"></span></span>IASB ha pubblicato a<span class=\"_ _3\"></span>lcune modifiche allo IAS 12 <span class=\"_ _5f\"></span>(<span class=\"_ _1\"></span>Income Taxes) al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> chiarire le modalit\u00e0 di contabilizzazione delle imposte differite su transazioni come leasing e<span class=\"_ _1ec\"> </span> obblighi di smantellamento. Le modifiche si applicano ai bilanci relativi agli eserci<span class=\"ls1c ws2e\">z<span class=\"_ _3\"></span>i che hanno<span class=\"_ _3\"></span> </span>inizio il 1\u00b0 gennaio 2023.<span class=\"fc1 ws0\"> </span>Gli eventuali riflessi che i principi contabili, gli emen<span class=\"_ _5f\"></span>damenti e le<span class=\"_ _1\"></span> interpretazioni di prossim<span class=\"_ _3\"></span>a<span class=\"_ _1ec\"> </span> appl<span class=\"_ _3\"></span>icazio<span class=\"_ _5f\"></span>ne potranno a<span class=\"_ _5f\"></span>vere sull\u2019<span class=\"_ _3\"></span>informa<span class=\"_ _5f\"></span>tiva fina<span class=\"_ _5f\"></span>nziaria del<span class=\"_ _3\"></span> Grupp<span class=\"_ _3\"></span>o sono<span class=\"_ _5f\"></span> in corso d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span> approfondimento <span class=\"_ _1\"></span>e valut<span class=\"_ _1\"></span>azione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-761": {
   "value": "NOTA 1. Avviamento L\u2019avviamento risulta iscritto per euro 48.245 migliaia (euro 48.425 migliaia al 31 dicembre 2021). Valori in migliaia \u20ac  Avviamento  Saldo al 31.12.2020  48.426  Movimento del periodo:    Incrementi  -  Decrementi  (181) Riclassifiche e Svalutazioni  -  Variazione area di consolidamento -  Differenze cambio  -  Saldo al 31.12.2021  48.245  Movimento del periodo:    Incrementi  -  Decrementi  -  Riclassifiche e Svalutazioni  -  Variazione area di consolidamento  -  Differenze cambio  -  Saldo al 31.12.2022  48.245  La voce espone quanto pagato dal Gruppo in eccedenza rispetto al valore contabile dei rami  aziendali e/o dei patrimoni netti delle societ\u00e0 acquisite e successivamente incorporate. Il valore  residuo della posta in oggetto viene verificato almeno annualmente  o qualora si verifichino  specifici eventi o circostanze che possano far presumere una riduzione di valore, tramite l\u2019analisi  di redditivit\u00e0 dei rami aziendali acquisiti, mediante test di impairment.  La voce Goodwill al 31 dicembre 2022 si riferisce: \u22c5  per euro 720 migliaia a Nuova Banfrutta S.r.l. (societ\u00e0 incorporata in Fruttital S.r.l. nel 2017):  nello specifico tale valore deriva principalmente dall\u2019acquisizione di Ferfrutta S.r.l.;  \u22c5  per euro 171 migliaia ad Az France S.A.S;  \u22c5  alle differenze di consolidamento relative alle acquisizioni di Eurofrutas S.A. e di Nuova  Banfrutta S.r.l. (societ\u00e0 fusa per incorporazione in Fruttital S.r.l. nel 2017). L\u2019acquisizione della  prima si riferisce al 50% rilevato nel 2013 ed avente valore residuo al 31 dicembre 2014 pari  ad euro 1.440 migliaia, mentre la seconda, avvenuta nel 2010, presenta un valore residuo  pari ad euro 1.375 migliaia. \u22c5  per euro 9.978  migliaia ad Hermanos Fern\u00e1ndez L\u00f3pez S.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai  sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza ;  per euro 1.992 migliaia a Galandi S.p.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017,  anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza; \u22c5  per euro 17.300 migliaia a Fruttital Firenze S.p.A. (ora fusa in Fruttital S.r.l.): tale valore deriva  dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai  sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza;  \u22c5  per euro 1.250 migliaia relativi all\u2019acquisizione 2019 di Sevimpor S.L. (ora fusa in Hermanos Fern\u00e1ndez L\u00f3pez S.A.);  \u22c5  per euro 9.294 migliaia relativi all\u2019acquisizione 2019 del Gruppo Fruttica; \u22c5  per euro 3.309 migliaia relativi all\u2019acquisizione 2019 di Fruttital Cagliari S.r.l. (ora incorpora  in Fruttital S.r.l.): tale valore deriva dall\u2019acquisizione del residuo 75%, anche includendo  quanto iscritto ai sensi dell\u2019IFRS 3 per il 25% acquisito in precedenza; \u22c5  per euro 1.417 migliaia relativi all\u2019acquisizione nel 2020 del 50 % di Moncada Frutta S.r.l. (ora fusa in Fruttital S.r.l.), anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza.  Ai sensi dello IAS 36, il risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi disponibili e stime ragionevoli sull\u2019evoluzione del capitale investito, ha dimostrato la tenuta dei valori delle principali societ\u00e0 come sopra ricordate nei confronti dei rispettivi valori di carico e di  conseguenza rispetto ai patrimoni netti contabili usati nel consolidamento, determinando quindi  la non necessit\u00e0 di alcuna svalutazione nel bilancio consolidato.   Ai fini del test di impairment, l\u2019avviamento \u00e8 stato allocato sui vari Paesi (CGU Italia, CGU Francia,  CGU  Penisola Iberica) e all\u2019interno di questi relativamente a quanto conteggiato in sede di  acquisizione dalle diverse societ\u00e0. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Italia  26.113   26.113  Francia 9.465  9.465  Penisola Iberica  12.668   12.668  Avviamento  48.245  48.245  Per quanto concerne la tenuta dei valori,  si veda il commento al test di impairment di cui al  paragrafo \u201cImpairment test\u201d all\u2019interno della sezione dei criteri di valutazione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "NOTA 1. Avviamento L\u2019avviamento risulta iscritto per euro 48.245 migliaia (euro 48.425 migliaia al 31 dicembre 2021). Valori in migliaia \u20ac  Avviamento  Saldo al 31.12.2020  48.426  Movimento del periodo:    Incrementi  -  Decrementi  (181) Riclassifiche e Svalutazioni  -  Variazione area di consolidamento -  Differenze cambio  -  Saldo al 31.12.2021  48.245  Movimento del periodo:    Incrementi  -  Decrementi  -  Riclassifiche e Svalutazioni  -  Variazione area di consolidamento  -  Differenze cambio  -  Saldo al 31.12.2022  48.245  La voce espone quanto pagato dal Gruppo in eccedenza rispetto al valore contabile dei rami  aziendali e/o dei patrimoni netti delle societ\u00e0 acquisite e successivamente incorporate. Il valore  residuo della posta in oggetto viene verificato almeno annualmente  o qualora si verifichino  specifici eventi o circostanze che possano far presumere una riduzione di valore, tramite l\u2019analisi  di redditivit\u00e0 dei rami aziendali acquisiti, mediante test di impairment.  La voce Goodwill al 31 dicembre 2022 si riferisce: \u22c5  per euro 720 migliaia a Nuova Banfrutta S.r.l. (societ\u00e0 incorporata in Fruttital S.r.l. nel 2017):  nello specifico tale valore deriva principalmente dall\u2019acquisizione di Ferfrutta S.r.l.;  \u22c5  per euro 171 migliaia ad Az France S.A.S;  \u22c5  alle differenze di consolidamento relative alle acquisizioni di Eurofrutas S.A. e di Nuova  Banfrutta S.r.l. (societ\u00e0 fusa per incorporazione in Fruttital S.r.l. nel 2017). L\u2019acquisizione della  prima si riferisce al 50% rilevato nel 2013 ed avente valore residuo al 31 dicembre 2014 pari  ad euro 1.440 migliaia, mentre la seconda, avvenuta nel 2010, presenta un valore residuo  pari ad euro 1.375 migliaia. \u22c5  per euro 9.978  migliaia ad Hermanos Fern\u00e1ndez L\u00f3pez S.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai  sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza per euro 1.992 migliaia a Galandi S.p.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017,  anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza; \u22c5  per euro 17.300 migliaia a Fruttital Firenze S.p.A. (ora fusa in Fruttital S.r.l.): tale valore deriva  dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai  sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza;  \u22c5  per euro 1.250 migliaia relativi all\u2019acquisizione 2019 di Sevimpor S.L. (ora fusa in Hermanos Fern\u00e1ndez L\u00f3pez S.A.);  \u22c5  per euro 9.294 migliaia relativi all\u2019acquisizione 2019 del Gruppo Fruttica; \u22c5  per euro 3.309 migliaia relativi all\u2019acquisizione 2019 di Fruttital Cagliari S.r.l. (ora incorpora  in Fruttital S.r.l.): tale valore deriva dall\u2019acquisizione del residuo 75%, anche includendo  quanto iscritto ai sensi dell\u2019IFRS 3 per il 25% acquisito in precedenza; \u22c5  per euro 1.417 migliaia relativi all\u2019acquisizione nel 2020 del 50 % di Moncada Frutta S.r.l. (ora fusa in Fruttital S.r.l.), anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza.  Ai sensi dello IAS 36, il risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi disponibili e stime ragionevoli sull\u2019evoluzione del capitale investito, ha dimostrato la tenuta dei valori delle principali societ\u00e0 come sopra ricordate nei confronti dei rispettivi valori di carico e di  conseguenza rispetto ai patrimoni netti contabili usati nel consolidamento, determinando quindi  la non necessit\u00e0 di alcuna svalutazione nel bilancio consolidato.   Ai fini del test di impairment, l\u2019avviamento \u00e8 stato allocato sui vari Paesi (CGU Italia, CGU Francia,  CGU  Penisola Iberica) e all\u2019interno di questi relativamente a quanto conteggiato in sede di  acquisizione dalle diverse societ\u00e0. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Italia  26.113   26.113  Francia 9.465  9.465  Penisola Iberica  12.668   12.668  Avviamento  48.245  48.245  Per quanto concerne la tenuta dei valori,  si veda il commento al test di impairment di cui al  paragrafo \u201cImpairment test\u201d all\u2019interno della sezione dei criteri di valutazione. NOTA 2. Attivit\u00e0 immateriali diverse dall\u2019avviamento Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti  Altre  Totale Costo storico 3.843  11.145  3.335  882  19.206  F.do ammortamento (2.745) (8.360) -  (838) (11.943) Saldo al 31.12.2020 1.098  2.785  3.335  45  7.263  Movimento del periodo: Incrementi  73   309   2.280   16   2.678  Decrementi - costo storico  -   -   -   -   -  Decrementi - fondo amm.to -   -   -   -   -  Perdita di valore - costo storico -   -   -   -   -  Perdita di valore - fondo amm.to -   -   -   -   -  Ripristino perdita di valore - costo storico -   -   -   -   -  Ripristino perdita di valore - fondo amm.to -   -   -   -   -  Riclassifiche -costo storico  (1)  76   -   (1)  75  Riclassifiche -fondo ammortamento -   (4)  -   1   (3) Modifica area consolidamento - costo storico -   -   -   -   -  Modifica area consolidamento - fondo amm.to -   -   -   -   -  Ammortamenti  (544)  (427)  -   (19)  (990) Costo storico 3.914  11.530  5.615  898  21.958  F.do ammortamento (3.288) (8.792) -  (856) (12.936) Saldo al 31.12.2021  626   2.739   5.615   42   9.022   Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre  Totale Costo storico 3.914 11.530 5.615 898 21.958 F.do ammortamento (3.288) (8.792) - (856)(12.936) Saldo al 31.12.2021  626   2.739   5.615   42   9.022 Movimento del periodo: Incrementi  2.221   421   86   24   2.752  Decrementi -costo storico  (1.068)  (91)  -   -   (1.158) Decrementi -fondo amm.to 1.068   60   -   -   1.128  Perdita di valore - costo storico -   -   -   -   -  Perdita di valore - fondo amm.to -   -   -   -   -  Ripristino perdita di valore - costo storico -   -   -   -   -  Ripristino perdita di valore - fondo amm.to -   -   -   -   -  Riclassifiche -costo storico  5.258   352   (5.535)  2   77  Riclassifiche -fondo ammortamento -   -   -   -   -  Modifica area consolidamento - costo storico -   (1)  -   -   (1) Modifica area consolidamento - fondo amm.to -   -   -   -   -  Ammortamenti  (1.257)  (517)  -   (25)  (1.799) Costo storico 10.325  12.211  167  924  23.627  F.do ammortamento (3.478) (9.249) -  (881) (13.607) Saldo al 31.12.2022  6.848   2.962   167   43   10.020  Nell\u2019esercizio 2022 le attivit\u00e0 immateriali diverse dall\u2019avviamento si sono incrementate di euro 998 migliaia per effetto principalmente di investimenti per euro 2.752 migliaia, riclassifiche per euro 77 migliaia, parzialmente compensate da ammortamenti per euro 1.799 migliaia e dismissioni per netti euro 31 migliaia. Si segnala che nel periodo in esame non si sono verificate variazioni di stima nella valutazione della vita utile delle attivit\u00e0 immateriali diverse dall\u2019avviamento, nella scelta del metodo di ammortamento, n\u00e9 che siano  stati individuati indicatori endogeni ed esogeni che diano un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzione di valore.  Non si segnalano attivit\u00e0  immateriali  diverse dall\u2019avviamento riclassificate come \u201cAttivit\u00e0 possedute per la vendita\u201d.  Diritti brevetto industriale e di utilizzazione opere dell\u2019ingegno La posta espone costi sostenuti a fronte dei programmi software e delle licenze di cui \u00e8 dotato il Gruppo; la variazione di euro 6.222 migliaia \u00e8 dovuta principalmente ad investimenti per euro 2.221 migliaia, riclassifiche per euro 5.258 migliaia, parzialmente compensata da ammortamenti per euro 1.257 migliaia. Si segnala che l\u2019ammontare relativo alle riclassifiche \u00e8 legato alla sostanziale conclusione della fase di implementazione e di ingegnerizzazione del  principale  sistema informativo e gestionale integrato da parte delle societ\u00e0 italiane, volto a soddisfare le particolar necessit\u00e0 del settore distributivo e strumenti innovativi di pianificazione economico/finanziaria. Concessioni, licenze e marchi Questa linea di conto espone essenzialmente quanto pagato a titolo di concessione per l\u2019esercizio delle attivit\u00e0 commerciali (magazzini e posti vendita) ubicati  all\u2019interno dei mercati generali, ammortizzate in funzione della durata della concessione stessa, le spese per l\u2019utilizzo di programmi software in licenza d\u2019uso, ammortizzati mediamente lungo un periodo di tre anni, i marchi commerciali, ammortizzati su un arco di 10 anni. La variazione in  aumento di euro  224  migliaia riflette principalmente  investimenti per euro 421 migliaia, riclassifiche per euro 352 migliaia, parzialmente compensata da ammortamenti per euro 517 migliaia, dismissioni per euro 31 migliaia Immobilizzazioni in corso e acconti La posta riflette gli investimenti effettuati in corso d\u2019anno e non ancora operativi alla data di chiusura del periodo  per euro 86 migliaia e riclassifiche per euro 5.535 migliaia  essenzialmente riferite  alla conclusione dell\u2019implementazione  ed ingegnerizzazione del nuovo sistema E.R.P. integrato gi\u00e0 ampiamente descritto. Altre immobilizzazioni immateriali Trattasi di categoria residuale comprendente oneri sostenuti per lo sviluppo di programmi intern ammortizzati in funzione dei rispettivi periodi di utilit\u00e0. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-710": {
   "value": "NOTA 1. Avviamento L\u2019avviamento risulta iscritto per euro 48.245 migliaia (euro 48.425 migliaia al 31 dicembre 2021). Valori in migliaia \u20ac  Avviamento Saldo al 31.12.2020 48.426 Movimento del periodo:   Incrementi  - Decrementi  (181) Riclassifiche e Svalutazioni  - Variazione area di consolidamento - Differenze cambio  - Saldo al 31.12.2021 48.245 Movimento del periodo:   Incrementi  - Decrementi  - Riclassifiche e Svalutazioni  - Variazione area di consolidamento  - Differenze cambio  - Saldo al 31.12.2022 48.245 La voce espone quanto pagato dal Gruppo in eccedenza rispetto al valore contabile dei rami aziendali e/o dei patrimoni netti delle societ\u00e0 acquisite e successivamente incorporate. Il valore residuo della posta in oggetto viene verificato almeno annualmente  o qualora si verifichino specifici eventi o circostanze che possano far presumere una riduzione di valore, tramite l\u2019analisi di redditivit\u00e0 dei rami aziendali acquisiti, mediante test di impairment. La voce Goodwill al 31 dicembre 2022 si riferisce: \u22c5  per euro 720 migliaia a Nuova Banfrutta S.r.l. (societ\u00e0 incorporata in Fruttital S.r.l. nel 2017): nello specifico tale valore deriva principalmente dall\u2019acquisizione di Ferfrutta S.r.l.; \u22c5  per euro 171 migliaia ad Az France S.A.S; \u22c5  alle differenze di consolidamento relative alle acquisizioni di Eurofrutas S.A. e di Nuova Banfrutta S.r.l. (societ\u00e0 fusa per incorporazione in Fruttital S.r.l. nel 2017). L\u2019acquisizione della prima si riferisce al 50% rilevato nel 2013 ed avente valore residuo al 31 dicembre 2014 pari ad euro 1.440 migliaia, mentre la seconda, avvenuta nel 2010, presenta un valore residuo pari ad euro 1.375 migliaia. \u22c5  per euro 9.978  migliaia ad Hermanos Fern\u00e1ndez L\u00f3pez S.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza ; per euro 1.992 migliaia a Galandi S.p.A.: tale valore deriva dall\u2019acquisizione del residuo 50% avvenuta nel 2017,  anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza; \u22c5  per euro 17.300 migliaia a Fruttital Firenze S.p.A. (ora fusa in Fruttital S.r.l.): tale valore deriva  dall\u2019acquisizione del residuo 50% avvenuta nel 2017, anche includendo quanto iscritto ai  sensi dell\u2019IFRS 3 per il 50% acquisito in precedenza;  \u22c5  per euro 1.250 migliaia relativi all\u2019acquisizione 2019 di Sevimpor S.L. (ora fusa in Hermanos Fern\u00e1ndez L\u00f3pez S.A.);  \u22c5  per euro 9.294 migliaia relativi all\u2019acquisizione 2019 del Gruppo Fruttica; \u22c5  per euro 3.309 migliaia relativi all\u2019acquisizione 2019 di Fruttital Cagliari S.r.l. (ora incorpora  in Fruttital S.r.l.): tale valore deriva dall\u2019acquisizione del residuo 75%, anche includendo  quanto iscritto ai sensi dell\u2019IFRS 3 per il 25% acquisito in precedenza; \u22c5  per euro 1.417 migliaia relativi all\u2019acquisizione nel 2020 del 50 % di Moncada Frutta S.r.l. (ora fusa in Fruttital S.r.l.), anche includendo quanto iscritto ai sensi dell\u2019IFRS 3 per il 50%  acquisito in precedenza.  Ai sensi dello IAS 36, il risultato dell\u2019impairment, effettuato utilizzando le informazioni ad oggi disponibili e stime ragionevoli sull\u2019evoluzione del capitale investito, ha dimostrato la tenuta dei valori delle principali societ\u00e0 come sopra ricordate nei confronti dei rispettivi valori di carico e di  conseguenza rispetto ai patrimoni netti contabili usati nel consolidamento, determinando quindi  la non necessit\u00e0 di alcuna svalutazione nel bilancio consolidato.   Ai fini del test di impairment, l\u2019avviamento \u00e8 stato allocato sui vari Paesi (CGU Italia, CGU Francia,  CGU  Penisola Iberica) e all\u2019interno di questi relativamente a quanto conteggiato in sede di  acquisizione dalle diverse societ\u00e0. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Italia  26.113   26.113  Francia 9.465  9.465  Penisola Iberica  12.668   12.668  Avviamento  48.245  48.245  Per quanto concerne la tenuta dei valori,  si veda il commento al test di impairment di cui al  paragrafo \u201cImpairment test\u201d all\u2019interno della sezione dei criteri di valutazione. NOTA 2. Attivit\u00e0 immateriali diverse dall\u2019avviamento Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti  Altre  Totale Costo storico 3.843  11.145  3.335  882  19.206  F.do ammortamento (2.745) (8.360) -  (838) (11.943) Saldo al 31.12.2020 1.098  2.785  3.335  45  7.263  Movimento del periodo: Incrementi  73   309   2.280   16   2.678  Decrementi - costo storico  -   -   -   -   -  Decrementi - fondo amm.to -   -   -   -   -  Perdita di valore - costo storico -   -   -   -   -  Perdita di valore - fondo amm.to -   -   -   -   -  Ripristino perdita di valore - costo storico -   -   -   -   -  Ripristino perdita di valore - fondo amm.to -   -   -   -   -  Riclassifiche -costo storico  (1)  76   -   (1)  75  Riclassifiche -fondo ammortamento -   (4)  -   1   (3) Modifica area consolidamento - costo storico -   -   -   -   -  Modifica area consolidamento - fondo amm.to -   -   -   -   -  Ammortamenti  (544)  (427)  -   (19)  (990) Costo storico 3.914  11.530  5.615  898  21.958  F.do ammortamento (3.288) (8.792) -  (856) (12.936) Saldo al 31.12.2021  626   2.739   5.615   42   9.022 Valori in migliaia \u20ac Diritti di brevetto industr.le e di utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti Altre  Totale Costo storico 3.914 11.530 5.615 898 21.958 F.do ammortamento (3.288) (8.792) - (856)(12.936) Saldo al 31.12.2021  626   2.739   5.615   42   9.022 Movimento del periodo: Incrementi  2.221   421   86   24   2.752  Decrementi -costo storico  (1.068)  (91)  -   -   (1.158) Decrementi -fondo amm.to 1.068   60   -   -   1.128  Perdita di valore - costo storico -   -   -   -   -  Perdita di valore - fondo amm.to -   -   -   -   -  Ripristino perdita di valore - costo storico -   -   -   -   -  Ripristino perdita di valore - fondo amm.to -   -   -   -   -  Riclassifiche -costo storico  5.258   352   (5.535)  2   77  Riclassifiche -fondo ammortamento -   -   -   -   -  Modifica area consolidamento - costo storico -   (1)  -   -   (1) Modifica area consolidamento - fondo amm.to -   -   -   -   -  Ammortamenti  (1.257)  (517)  -   (25)  (1.799) Costo storico 10.325  12.211  167  924  23.627  F.do ammortamento (3.478) (9.249) -  (881) (13.607) Saldo al 31.12.2022  6.848   2.962   167   43   10.020  Nell\u2019esercizio 2022 le attivit\u00e0 immateriali diverse dall\u2019avviamento si sono incrementate di euro 998 migliaia per effetto principalmente di investimenti per euro 2.752 migliaia, riclassifiche per euro 77 migliaia, parzialmente compensate da ammortamenti per euro 1.799 migliaia e dismissioni per netti euro 31 migliaia. Si segnala che nel periodo in esame non si sono verificate variazioni di stima nella valutazione della vita utile delle attivit\u00e0 immateriali diverse dall\u2019avviamento, nella scelta del metodo di ammortamento, n\u00e9 che siano  stati individuati indicatori endogeni ed esogeni che diano un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzione di valore.  Non si segnalano attivit\u00e0  immateriali  diverse dall\u2019avviamento riclassificate come \u201cAttivit\u00e0 possedute per la vendita\u201d.  Diritti brevetto industriale e di utilizzazione opere dell\u2019ingegno La posta espone costi sostenuti a fronte dei programmi software e delle licenze di cui \u00e8 dotato il Gruppo; la variazione di euro 6.222 migliaia \u00e8 dovuta principalmente ad investimenti per euro 2.221 migliaia, riclassifiche per euro 5.258 migliaia, parzialmente compensata da ammortamenti per euro 1.257 migliaia. Si segnala che l\u2019ammontare relativo alle riclassifiche \u00e8 legato alla sostanziale conclusione della fase di implementazione e di ingegnerizzazione del  principale  sistema informativo e gestionale integrato da parte delle societ\u00e0 italiane, volto a soddisfare le particolar i necessit\u00e0 del settore distributivo e strumenti innovativi di pianificazione economico/finanziaria.  Concessioni, licenze e marchi Questa linea di conto espone essenzialmente quanto pagato a titolo di concessione per l\u2019esercizio  delle attivit\u00e0 commerciali (magazzini e posti vendita) ubicati  all\u2019interno dei mercati generali,  ammortizzate in funzione della durata della concessione stessa, le spese per l\u2019utilizzo di programmi  software in licenza d\u2019uso, ammortizzati mediamente lungo un periodo di tre anni, i marchi  commerciali, ammortizzati su un arco di 10 anni. La variazione in  aumento di euro  224  migliaia  riflette principalmente  investimenti per euro 421 migliaia, riclassifiche per euro 352 migliaia,  parzialmente compensata da ammortamenti per euro 517 migliaia, dismissioni per euro 31 migliaia . Immobilizzazioni in corso e acconti La posta riflette gli investimenti effettuati in corso d\u2019anno e non ancora operativi alla data di  chiusura del periodo  per euro 86 migliaia e riclassifiche per euro 5.535 migliaia  essenzialmente  riferite  alla conclusione dell\u2019implementazione  ed ingegnerizzazione del nuovo sistema E.R.P.  integrato gi\u00e0 ampiamente descritto.  Altre immobilizzazioni immateriali Trattasi di categoria residuale comprendente oneri sostenuti per lo sviluppo di programmi intern i  ammortizzati in funzione dei rispettivi periodi di utilit\u00e0.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-762": {
   "value": "NOTA 2<span class=\"ls28 ws9\">. </span><span class=\"ws8\">Attivit\u00e0 immateriali diver<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>e dall\u2019avviamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac Diritti di brevetto industr.le e d<span class=\"_ _1\"></span>i utilizzaz.ne opere ingegno Concessioni, licenze, marchi e diritti simili Immobilizzazioni in corso e acconti  Altre <span class=\"_ _36\"> </span>Totale Costo storico 3.843  11.145  3.335  882  19.206  F.do ammortamento (2.745) (8.360) -  (838) (11.943) Saldo al 31.12.2020 1.098  2.785  3.335  45  7.263  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _25\"> </span><span class=\"lse ws14\">73 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _119\"> </span><span class=\"lse ws14\">309 </span> <span class=\"_ _c2\"> </span><span class=\"lse ws14\">2.280 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span><span class=\"lse ws14\">16 </span> <span class=\"_ _2a\"> </span><span class=\"lse ws14\">2.678 </span> </span></span></span></span></span>Decrementi <span class=\"ls0 ws0\">- <span class=\"ls19 ws22\">costo storico</span> <span class=\"_ _b8\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  </span>Decrementi <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">costo </span></span>storico<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ripristino perdita di valore - <span class=\"ls19 ws22\">costo storico</span> -  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ripristino perdita di valore - <span class=\"lsf ws15\">fondo<span class=\"_ _1\"></span> amm.to</span> -  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Riclassifiche -<span class=\"ls19 ws22\">costo storic<span class=\"_ _1\"></span>o</span> <span class=\"_ _d7\"> </span><span class=\"ls1c ws2f\">(1)</span> <span class=\"_ _11a\"> </span><span class=\"lse ws14\">76 </span> <span class=\"_ _75\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"ls1c ws2f\">(1)</span> <span class=\"_ _d9\"> </span><span class=\"lse ws14\">75 </span> Riclassifiche -<span class=\"ls19 ws2b\">fondo </span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span><span class=\"ls1c ws2f\">(4)</span> <span class=\"_ _86\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"lse ws14\">1 </span> <span class=\"_ _a2\"> </span><span class=\"ls1c ws2f\">(3)</span> Modifica ar<span class=\"_ _1\"></span>ea consolidamento <span class=\"ls0 ws0\">- </span>c<span class=\"_ _1\"></span>osto storico<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Modifica ar<span class=\"_ _1\"></span>ea consolidamento <span class=\"ls0 ws0\">- <span class=\"ls2b wsbb\">f<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>do </span></span>amm.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _63\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _f4\"> </span>-  <span class=\"_ _79\"> </span>-  Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _74\"> </span><span class=\"lse ws14\">(544)</span> <span class=\"_ _fa\"> </span><span class=\"lse ws14\">(427)</span> <span class=\"_ _83\"> </span>-  <span class=\"_ _f4\"> </span><span class=\"lse ws14\">(19)</span> <span class=\"_ _73\"> </span><span class=\"lse ws14\">(990)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Costo storico 3.914  11.530  5.615  898  21.958  F.do <span class=\"ls25 ws4d\">ammort<span class=\"_ _5f\"></span>amento<span class=\"ls0 ws0\"> </span></span>(3.288) (8.792) -  (856) (12.936) Saldo al 31.12.2021 <span class=\"_ _1b\"> </span>626  <span class=\"_ _17\"> </span>2.739  <span class=\"_ _95\"> </span>5.615  <span class=\"_ _85\"> </span>42  <span class=\"_ _91\"> </span>9.022<span class=\"_ _1ec\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Diritti di<span class=\"_ _1ec\"> </span>brevetto<span class=\"_ _1ec\"> </span>industr.le e d<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span>utilizzaz.ne<span class=\"_ _1ec\"> </span>opere ingegno<span class=\"_ _1ec\"> </span>Concessioni,<span class=\"_ _1ec\"> </span>licenze,<span class=\"_ _1ec\"> </span>marchi e<span class=\"_ _1ec\"> </span>diritti simili<span class=\"_ _1ec\"> </span>Immobilizzazioni<span class=\"_ _1ec\"> </span>in corso e<span class=\"_ _1ec\"> </span>acconti Altre <span class=\"_ _36\"> </span>Totale<span class=\"_ _1ec\"> </span>Costo storico<span class=\"_ _1ec\"> </span>3.914 11.530 5.615 898 21.958 F.do ammortamento<span class=\"_ _1ec\"> </span>(3.288)<span class=\"_ _1ec\"> </span>(8.792)<span class=\"_ _1ec\"> </span>- (856)(12.936)<span class=\"_ _1ec\"> </span>Saldo al 31.12.2021 <span class=\"_ _1b\"> </span>626  <span class=\"_ _17\"> </span>2.739  <span class=\"_ _95\"> </span>5.615  <span class=\"_ _85\"> </span>42  <span class=\"_ _91\"> </span>9.022 Movimento del periodo:<span class=\"ls0 ws0\"> </span>Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _25\"> </span><span class=\"fc0 lse ws14\">2.2<span class=\"_ _5f\"></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b4\"> </span></span>421 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11b\"> </span></span>24 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>2.752 <span class=\"fc1 ls0 ws0\"> </span></span></span>Decrementi <span class=\"ls0 ws0\">-<span class=\"ls19 ws22\">costo storico</span> <span class=\"_ _d7\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.06<span class=\"_ _1\"></span>8)</span> <span class=\"_ _89\"> </span><span class=\"fc0 lse ws14\">(91)</span> <span class=\"_ _c6\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _11\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.15<span class=\"_ _1\"></span>8)</span> </span>Decrementi <span class=\"ls0 ws0\">-<span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>1.068 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _4d\"> </span></span>60 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _79\"> </span></span>1.128 <span class=\"fc1 ls0 ws0\"> </span>Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">costo<span class=\"_ _1ec\"> </span></span></span>storico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Perdit<span class=\"_ _1\"></span>a di val<span class=\"_ _1\"></span>ore <span class=\"ls0 ws0\">- <span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ripristino perdita di valore<span class=\"_ _1ec\"> </span>- <span class=\"ls19 ws22\">costo storico</span> - <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ripristino perdita di valore<span class=\"_ _1ec\"> </span>- <span class=\"lsf ws15\">fondo<span class=\"_ _1\"></span> amm.to</span> - <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Riclassifiche -<span class=\"ls19 ws22\">costo storic<span class=\"_ _1\"></span>o</span> <span class=\"_ _d7\"> </span><span class=\"fc0 lse ws14\">5.258 </span> <span class=\"_ _4d\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.535)</span> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">2 </span> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">77 </span> Riclassifiche -<span class=\"ls19 ws2b\">fondo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Modifica ar<span class=\"_ _1\"></span>ea<span class=\"_ _1ec\"> </span>consolidamento <span class=\"ls0 ws0\">- </span>c<span class=\"_ _1\"></span>osto<span class=\"_ _1ec\"> </span>storico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"fc1\"> </span>Modifica ar<span class=\"_ _1\"></span>ea<span class=\"_ _1ec\"> </span>consolidamento <span class=\"ls0 ws0\">- <span class=\"ls2b wsbb\">f<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>do<span class=\"_ _1ec\"> </span></span></span>amm.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _63\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _f4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _79\"> </span></span>- <span class=\"fc1\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _89\"> </span><span class=\"fc0 lse ws14\">(517)</span> <span class=\"_ _83\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0 lse ws14\">(25)</span> <span class=\"_ _73\"> </span><span class=\"fc0 ls18 ws21\">(1.79<span class=\"_ _1\"></span>9)</span> </span>Costo storico<span class=\"_ _1ec\"> </span>10.325 <span class=\"fc1\"> </span>12.211 <span class=\"fc1\"> </span>167 <span class=\"fc1\"> </span>924 <span class=\"fc1\"> </span>23.627 <span class=\"fc1\"> </span>F.do ammortamento<span class=\"_ _1ec\"> </span>(3.478)<span class=\"fc1\"> </span>(9.249)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(881)<span class=\"fc1\"> </span>(13.607)<span class=\"fc1\"> </span>Saldo al 31.12.2022 <span class=\"_ _1b\"> </span><span class=\"fc0\">6.848 </span> <span class=\"_ _4d\"> </span><span class=\"fc0\">2.962 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">167 </span> <span class=\"_ _aa\"> </span><span class=\"fc0\">43 </span> <span class=\"_ _91\"> </span><span class=\"fc0\">10.020 </span> Nell\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _1\"></span>le <span class=\"ws44\">attiv<span class=\"_ _1\"></span>it\u00e0 immateriali diverse d<span class=\"_ _3\"></span>all\u2019avviamento<span class=\"ws0\"> <span class=\"ls19 ws2b\">si</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">sono <span class=\"_ _1\"></span></span>in<span class=\"ls11 ws23\">crementa<span class=\"_ _3\"></span><span class=\"ls16 ws73\">te<span class=\"ls0 ws0\"> <span class=\"ls2c ws1b7\">di e<span class=\"_ _1\"></span>uro</span> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">998</span> </span></span></span></span></span></span>migliaia <span class=\"lse wsd9\">per effetto <span class=\"ls17 ws3\">principalmente </span></span>d<span class=\"ws7b\">i investimenti per euro</span> <span class=\"_ _1\"></span><span class=\"lse ws14\">2.752</span> migliaia, <span class=\"lse wsd9\">riclass<span class=\"_ _5f\"></span>ifiche per eu<span class=\"_ _5f\"></span>ro <span class=\"ws14\">77<span class=\"ls0 ws0\"> </span></span></span>migliaia, <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span><span class=\"ls0 ws0\">e <span class=\"_ _9\"></span><span class=\"lsf ws1f\">da <span class=\"_ _5f\"></span>ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">1.<span class=\"_ _3\"></span>799<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws84\">e dismissioni per netti<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>euro 31 <span class=\"_ _1\"></span>migliaia<span class=\"ws0\">. </span>Si segnala che nel periodo i<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span> esame non si sono<span class=\"_ _3\"></span> verificate variazioni di s<span class=\"_ _3\"></span>tima nella valutazione della<span class=\"_ _1ec\"> </span>vita util<span class=\"wsda\">e delle attivit\u00e0 immateriali diverse dall\u2019a<span class=\"_ _3\"></span>vviamento<span class=\"ls11 ws17b\">, nella scel<span class=\"_ _5f\"></span>ta del metodo d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls11 ws14c\">, n\u00e9 che s<span class=\"_ _3\"></span>iano<span class=\"ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ws3b\">stati individuat<span class=\"_ _1\"></span>i indica<span class=\"_ _3\"></span>tori endogeni ed esogeni che <span class=\"ls2b wsbb\">d<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>no<span class=\"_ _1ec\"> </span></span></span></span></span>un\u2019indicazione che le immobilizzazioni immateriali possano aver subito una riduzion<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> di v<span class=\"ls10\">alore.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Non si segnalano <span class=\"ls16 ws73\">atti<span class=\"_ _3\"></span>vit\u00e0<span class=\"_ _5f\"></span> <span class=\"_ _96\"> </span><span class=\"ls0 ws0\">immateriali <span class=\"_ _96\"> </span><span class=\"wsfb\">diverse dall\u2019avviamento <span class=\"lse ws150\">riclas<span class=\"_ _5f\"></span>sificate<span class=\"_ _5f\"></span> come \u201cAttiv<span class=\"ls1b ws2e\">it\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span></span>possedute per<span class=\"_ _5f\"></span> la vendita\u201d. <span class=\"ls0\"> </span>D<span class=\"ls2d ws124\">iritti <span class=\"ls2f wsd7\">brev<span class=\"_ _3\"></span>etto indu<span class=\"_ _5f\"></span>striale e <span class=\"ls2d wsd4\">di utilizz<span class=\"ls3c ws12d\">azione<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></span>opere dell<span class=\"_ _5f\"></span>\u2019<span class=\"_ _1\"></span>ingegn<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></span>La posta espone costi sostenuti a fronte dei <span class=\"ls0 ws87\">programmi s<span class=\"_ _3\"></span>oftware e delle lic<span class=\"ls1b ws52\">enze<span class=\"_ _1\"></span> di cu<span class=\"_ _1\"></span>i \u00e8 do<span class=\"_ _1\"></span>tat<span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>l<span class=\"_ _1ec\"> </span></span></span>Gruppo; la v<span class=\"_ _1\"></span>ariazion<span class=\"_ _1\"></span>e <span class=\"ls18 ws1c8\">di eu<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">6.222<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"lse wsa7\">\u00e8 dovuta p<span class=\"_ _3\"></span>rincip<span class=\"_ _5f\"></span>almente<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 wsba\">ad investimen<span class=\"_ _5f\"></span>ti per euro 2.221<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>migliaia, riclassifiche per euro 5.258 m<span class=\"_ _3\"></span>igliaia, parzialmente compensata da<span class=\"_ _3\"></span> ammortamenti per<span class=\"_ _1ec\"> </span>euro 1.<span class=\"_ _5f\"></span>25<span class=\"ls0 ws58\">7 migliaia. Si segnala<span class=\"_ _3\"></span> che l\u2019ammontare relativo alle riclassifiche \u00e8<span class=\"_ _5f\"></span> le<span class=\"_ _1\"></span>gato alla so<span class=\"_ _3\"></span>stanziale<span class=\"_ _1ec\"> </span></span>conclusione della fase di implementazione e di ingegnerizzazione d<span class=\"ls11 ws23\">el</span><span class=\"ws0\"> <span class=\"_ _45\"> </span><span class=\"ls17 ws3\">principale</span> <span class=\"_ _45\"> </span><span class=\"ls19 ws2b\">sist<span class=\"_ _1\"></span>ema<span class=\"_ _1ec\"> </span></span></span>informativo e gestionale integrato<span class=\"ws0\"> <span class=\"_ _1\"></span></span>da parte delle societ\u00e0 italiane<span class=\"ls2b ws17c\">, vol<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o a</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws9b\">soddisfare le particolar<span class=\"_ _1ec\"> </span></span></span>necessit\u00e0 del settore distributivo e strumenti innovativi di <span class=\"_ _5f\"></span>pianific<span class=\"_ _1\"></span>azione economico/finanziaria<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>C<span class=\"ls2f wsd7\">oncessioni,<span class=\"_ _5f\"></span> licenze e mar<span class=\"_ _3\"></span>chi<span class=\"ls0 ws0\"> </span></span>Questa linea di conto e<span class=\"_ _1\"></span>spone essenzialmente quanto pagato a titolo di concessione<span class=\"_ _1\"></span> per l\u2019esercizio<span class=\"_ _1ec\"> </span>delle attivit\u00e0 commerciali (magazzini e posti vendita) <span class=\"ls10 ws16\">ubicat</span><span class=\"ws0\">i  </span>all\u2019<span class=\"_ _3\"></span>interno dei mercati generali,<span class=\"_ _1ec\"> </span>ammortizzate in funzione de<span class=\"_ _5f\"></span>lla dur<span class=\"_ _1\"></span>ata della co<span class=\"_ _3\"></span>ncessione stessa, le spese p<span class=\"_ _3\"></span>er l\u2019utilizzo di pro<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>rammi<span class=\"_ _1ec\"> </span>soft<span class=\"_ _1\"></span>ware in lic<span class=\"_ _1\"></span>enza d\u2019uso, ammor<span class=\"_ _1\"></span>tiz<span class=\"_ _1\"></span>zati mediame<span class=\"_ _1\"></span>nte lu<span class=\"_ _1\"></span>ngo un peri<span class=\"_ _1\"></span>odo di tre anni<span class=\"ls1b ws8c\">, i m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>comm<span class=\"_ _3\"></span>erciali<span class=\"_ _3\"></span><span class=\"ls10 ws64\">, ammorti<span class=\"_ _1\"></span>zzati su un arco di 1<span class=\"_ _1\"></span>0 anni<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span><span class=\"ws5e\">La variazione<span class=\"_ _1\"></span> in<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">aume<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ls2c ws67\">di e<span class=\"_ _1\"></span>uro</span></span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">224</span> <span class=\"_ _43\"> </span>migliaia<span class=\"_ _1ec\"> </span></span></span></span>riflette principalmente<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls23 ws27\">invest<span class=\"_ _1\"></span>i<span class=\"lse ws134\">menti per <span class=\"_ _5f\"></span>euro 421 migl<span class=\"_ _5f\"></span>iaia, riclas<span class=\"_ _5f\"></span>sifiche per eu<span class=\"_ _5f\"></span>ro 352 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws11a\">comp<span class=\"_ _1\"></span>ensata da amm<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i p<span class=\"lse wsa7\">er euro<span class=\"_ _3\"></span> <span class=\"ws14\">517<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia, <span class=\"_ _9\"></span><span class=\"ws84\">dismissioni per eur<span class=\"_ _1\"></span>o 31 migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso e acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>La posta riflette gli investimenti ef<span class=\"_ _3\"></span>fettuati in corso d\u2019<span class=\"ls10 ws76\">anno e non ancora operativi<span class=\"_ _1\"></span> alla <span class=\"lsf wsea\">data di<span class=\"_ _1ec\"> </span></span></span>chiusura del periodo<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>per euro 86 migliaia e riclassifiche per euro 5.535 migliaia<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">ess<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te<span class=\"_ _1ec\"> </span></span></span>riferi<span class=\"_ _3\"></span>t<span class=\"ls0 ws0\">e <span class=\"_ _69\"> </span><span class=\"ws8c\">alla conclusione del</span>l\u2019implementazione <span class=\"_ _69\"> </span><span class=\"ls11 ws3c\">ed ingegnerizzazi<span class=\"_ _3\"></span>one del nuo<span class=\"_ _3\"></span>vo sistem<span class=\"_ _3\"></span>a <span class=\"ws23\">E.R.P.<span class=\"_ _1ec\"> </span></span></span></span>inte<span class=\"_ _3\"></span>grato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"lsf ws1d\">g<span class=\"_ _1\"></span>i\u00e0 amp<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritto<span class=\"_ _1\"></span></span>.<span class=\"_ _1ec\"> </span></span>A<span class=\"ls2d wsd4\">ltre immobilizzazioni immateriali</span> Trattasi di categoria residuale comprendente oneri sostenut<span class=\"_ _1\"></span>i per lo sviluppo di programmi intern<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ws16\">in funzione dei rispettivi periodi di utilit\u00e0</span>.<span class=\"_ _1ec\"> </span></span>NOTA 3. Immobili<span class=\"ls4 ws86\">, impi<span class=\"_ _3\"></span>anti e m<span class=\"ls7 ws11\">acchinari<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span>Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span>macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span>ind.li e<span class=\"_ _1ec\"> </span>comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span>beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span>in<span class=\"_ _1ec\"> </span>corso e<span class=\"_ _1ec\"> </span>acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">123.093 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">2.22<span class=\"_ _5f\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">276<span class=\"_ _1\"></span>.840 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>333 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.095<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>848 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls53 ws191\">4<span class=\"_ _1\"></span>39.435 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(42.<span class=\"_ _3\"></span>199)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls4b ws164\">(<span class=\"_ _3\"></span>598)<span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>(207.40<span class=\"_ _5f\"></span>4)<span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(6.009<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span></span>(16.6<span class=\"_ _5f\"></span>43)<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span>- <span class=\"_ _113\"> </span></span>(<span class=\"_ _3\"></span>272.<span class=\"_ _3\"></span>853)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">8<span class=\"_ _1\"></span>0.894 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.629 </span> <span class=\"_ _d1\"> </span></span>6<span class=\"_ _1\"></span>9.437 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">7.<span class=\"_ _3\"></span>324 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.451 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">848 </span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">166<span class=\"_ _1\"></span>.582 </span> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> </span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">7.766 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">13.596 </span> <span class=\"_ _32\"> </span><span class=\"fc0 ls31 wsed\">1.312 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.135 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">2.736 </span> <span class=\"_ _ff\"> </span><span class=\"fc0 ls31 wsed\">28.<span class=\"_ _1\"></span>546 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(9.396)<span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _fe\"> </span></span>(7.413)<span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span></span>(1.<span class=\"_ _1\"></span>578)<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.833)<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span>-  <span class=\"_ _80\"> </span></span>(21.219)<span class=\"ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>3.448 <span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _fe\"> </span></span>6.915 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>1.576 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>2.482 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>-  <span class=\"_ _80\"> </span></span>14.421 <span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(7)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>887 <span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span></span>(234)<span class=\"ls0 ws0\"> <span class=\"_ _80\"> </span>-  <span class=\"_ _8a\"> </span></span>8 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>(<span class=\"_ _1\"></span>717)<span class=\"ls0 ws0\"> <span class=\"_ _6b\"> </span></span>(63)<span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span><span class=\"ls31 wsed\">(310)</span> <span class=\"_ _f0\"> </span><span class=\"ls31 wsed\">313 </span> <span class=\"_ _9e\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _95\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">3 </span> Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>cos<span class=\"_ _1\"></span>to <span class=\"ls13 ws18\">s<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>- Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>- Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>73 <span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>41 <span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span>142 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>2 <span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span></span>20 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span>-  <span class=\"_ _11c\"> </span></span>279 <span class=\"ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(34)<span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span></span>(16)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(71)<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span></span>(2)<span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>14)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _80\"> </span></span>(137)<span class=\"ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">(6.086)</span> <span class=\"_ _70\"> </span><span class=\"ls31 wsed\">(233)</span> <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">(12.599)</span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(2.<span class=\"_ _1\"></span>784)</span> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">(2.303)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">(24.<span class=\"_ _1\"></span>005)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>069 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>- <span class=\"_ _120\"> </span><span class=\"ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">7<span class=\"_ _1\"></span>6.659 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span>7<span class=\"_ _1\"></span>0.086 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">5.<span class=\"_ _3\"></span>850 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.947 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">2.867 </span> <span class=\"_ _c0\"> </span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws191\"><span class=\"ls0 ws0\"><span class=\"ls4b ws164\"><span class=\"ls0 ws0\"><span class=\"ls53 ws191\"> </span> </span></span></span></span><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs616\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs617\">Terreni e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs618\">Fabbricati<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs619\">Piantagioni<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs61a\">Impianti e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs61b\">macchinari<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs61c\">Attrezzature<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs61d\">ind.li e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 ws10e gs61e\">comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs61f\">Altri<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs620\">beni<span class=\"ls0 ws0\"> </span></div><div class=\"c w89 h71 gs621\"><div class=\"t m0 xc h4 y7f2 ff3 fs2 fc1 sc0 ls0 ws0\">Imm.ni<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs622\">in<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs623\">corso e<span class=\"_ _1ec\"> </span> </div><div class=\"c w89 h71 gs621\"><div class=\"t m0 xc h4 y63 ff3 fs2 fc1 sc0 ls14 ws10e\">acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs624\">Totale<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs625\">Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>13.<span class=\"_ _1\"></span>069 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs626\">F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws1c9 gs627\">Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">1 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">76.<span class=\"_ _1\"></span>659 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">70.<span class=\"_ _1\"></span>086 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">5.850 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">6.947 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">2.86<span class=\"_ _5f\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h15 ff8 fs2 fc1 sc0 ls12 wsf8 gs628\">Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> <span class=\"_ _a7\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _7e\"> </span><span class=\"ff1 fc0\"> </span><span class=\"ff7\"> <span class=\"_ _8a\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _121\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _9e\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _11e\"> </span><span class=\"ff1 fc0\"> </span> </span></span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 wsf7 gs629\">Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">8.725 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">4.437 </span> <span class=\"_ _39\"> </span><span class=\"fc0 ls31 wsed\">5.780 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.631 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">3.989 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls31 wsed\">26.562 </span> </span></div><div class=\"c w8f h6b gs62a\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls4b ws164\">Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls59 ws1a\">st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs62b\">(2.365)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>(918)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(3.215)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.077)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(8.575)<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c w8f h6d gs62c\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls4b ws164\">Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls15 wsf7\">am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs62d\">2.141 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>642 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>3.215 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.723 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>7.721 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c w8f h6c gs62e\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls32 wsf0\">Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls59 ws1a\">st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs62f\">733 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>2.210 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>(408)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>2.610)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>(78)<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c w8f h6a gs630\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls32 wsf0\">Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span></div><div class=\"t m0 xc h15 ybab ff1 fs2 fc1 sc0 ls15 wsf7\">am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls0 ws0 gs631\">- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ls31 wsed\">(326)</span><span class=\"fc1\"> <span class=\"_ _11c\"> </span></span><span class=\"ls31 wsed\">244 </span><span class=\"fc1\"> <span class=\"_ _1b\"> </span></span><span class=\"ls31 wsed\">24 </span><span class=\"fc1\"> <span class=\"_ _b2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ls31 wsed\">(57)</span><span class=\"fc1\"> </span></div><div class=\"c w8f h6a gs632\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls31 ws10f\">Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls57 ws193\">costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls0 ws0 gs633\">- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span></div><div class=\"c w8f h6c gs634\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls31 ws10f\">Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls14 ws1c\">fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls0 ws0 gs635\">- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span></div><div class=\"c w8f h6d gs636\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls53 ws18c\">Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls57 ws193\">costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs637\">153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>120 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11e\"> </span></span>270 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>634 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"c w8f h6d gs638\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls53 ws18c\">Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls14 ws1c\">fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc0 sc0 ls31 wsed gs639\">(75)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _da\"> </span></span>(48)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(148)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(5)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>56)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(332)<span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 wsf7 gs63a\">Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls31 wsed\">(6.312)</span> <span class=\"_ _70\"> </span><span class=\"fc0 ls31 wsed\">(211)</span> <span class=\"_ _da\"> </span><span class=\"fc0 ls31 wsed\">(14.476)</span> <span class=\"_ _cf\"> </span><span class=\"fc0 ls31 wsed\">(2.<span class=\"_ _1\"></span>908)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls31 wsed\">(2.408)</span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"fc0 ls31 wsed\">(26.<span class=\"_ _1\"></span>315)</span> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs63b\">Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">128.776 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.27<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">288<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>15.<span class=\"_ _1\"></span>231 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>5.062<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>4.24<span class=\"_ _3\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">465.52<span class=\"_ _1\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs63c\">F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(49.<span class=\"_ _3\"></span>116)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.416)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(22<span class=\"_ _5f\"></span>7.153)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(6<span class=\"_ _1\"></span>.672<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(17.<span class=\"_ _3\"></span>196)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(301.<span class=\"_ _5f\"></span>554)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws1c9 gs63d\">Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">79.<span class=\"_ _1\"></span>660 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.859 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">61.<span class=\"_ _1\"></span>778 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">8.559 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">7.866 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">4.24<span class=\"_ _5f\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>63.967 <span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gs63e\">Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ws52\">le immob<span class=\"_ _3\"></span>ilizzazioni materiali ammontano complessivamente a euro <span class=\"lse ws14\">163.96<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws52\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs63f\">migliaia, con un <span class=\"ls11 ws8d\">decremento netto di euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">440<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia rispetto al saldo al 31 dicembre 20</span>21 <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws8d\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls18 ws21\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs640\">eff<span class=\"_ _1\"></span>etto di:<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs641\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws1e\">invest<span class=\"_ _1\"></span>imenti per <span class=\"ls2c ws15\">euro</span><span class=\"ws0\"> <span class=\"ls18 ws21\">26.<span class=\"_ _1\"></span>562<span class=\"_ _1\"></span></span> </span>m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia, cos\u00ec suddivisi: \u201cDistribuzione\u201d per euro<span class=\"ws0\"> <span class=\"lse ws14\">18.<span class=\"_ _5f\"></span>232<span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws1e\"><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls3d ws1b7 gs642\">(di cui<span class=\"_ _5f\"></span> euro <span class=\"lse ws14\">8.63<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per diri<span class=\"_ _3\"></span>tti d\u2019uso)<span class=\"ls17 ws17c\">, \u201cShipping\u201d per</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span><span class=\"ls18 ws21\">6.9<span class=\"_ _1\"></span>51</span></span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls2c ws1b7\">(<span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws58\"><span class=\"ws0\"><span class=\"ls2c ws1b7\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs643\">6.566<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia per diri<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i d\u2019uso)<span class=\"ws0\">, <span class=\"_ _5f\"></span>\u201c<span class=\"lse ws14\">Servizi<span class=\"ls39 ws21\">\u201d per<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>1.379</span> <span class=\"_ _3\"></span>migliaia <span class=\"ls1b ws16\">(di c<span class=\"_ _1\"></span>ui e<span class=\"_ _1\"></span>uro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">149</span></span> <span class=\"ws1e\">migliaia per<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ws0\"><span class=\"ws1e\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs644\">diritti d\u2019uso)<span class=\"ws0\">, </span><span class=\"ws0\"> </span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs645\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws1f\">ammor<span class=\"_ _1\"></span>t<span class=\"ws15\">amen<span class=\"_ _1\"></span>ti di pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r e<span class=\"ls3d ws1d\">uro</span></span></span><span class=\"ff1\"> <span class=\"lse ws14\">26.31<span class=\"_ _5f\"></span>5<span class=\"ls0 ws0\"> migliaia, </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs646\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">riclassifiche per <span class=\"ls16 ws73\">netti <span class=\"ls2c ws15\">euro</span></span><span class=\"ws0\"> <span class=\"ls18 ws21\">135</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws16\"><span class=\"ws0\"> </span></span></span></div><div class=\"t m0 h2 ffa fs0 fc0 sc0 ls0 ws0 gs647\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 fc1 ws16\">dismissioni di ces<span class=\"ws0\">piti <span class=\"ls17 ws3\">per<span class=\"_ _1\"></span></span> <span class=\"lsf ws1f\">netti</span> e<span class=\"ls19 ws2b\">uro <span class=\"ls18 ws21\">854<span class=\"_ _1\"></span></span></span> migliaia; <span class=\"fc0\"> </span></span></span></span></div><div class=\"t m0 h2 ffa fs0 fc1 sc0 ls0 ws0 gs648\">\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">in<span class=\"lse ws14\">cremento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 wsba\">p<span class=\"_ _3\"></span>er effetto cambi<span class=\"_ _3\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">302<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia, <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">essenzialmen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">riferit<span class=\"ls0 ws0\">o <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">agli asse<span class=\"_ _1\"></span>ts<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 wsa6\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws113 gs649\">delle societ\u00e0 messic<span class=\"_ _1\"></span>ane per via di un<span class=\"_ _1\"></span> peso messicano passato da <span class=\"ls0 ws0\">23,<span class=\"_ _1\"></span><span class=\"ls18 ws21\">144</span> <span class=\"_ _43\"> </span></span>pesos del <span class=\"lse ws14\">31<span class=\"_ _1ec\"> </span></span><span class=\"lse ws14\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs64a\">dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>1 <span class=\"ls10 ws16\">a <span class=\"ls18 ws21\">20</span></span>,<span class=\"ls18 ws21\">856<span class=\"_ _1\"></span></span> <span class=\"ls11\">pesos/euro d<span class=\"_ _3\"></span>el 31 dic<span class=\"_ _3\"></span>embre<span class=\"ls0\"> <span class=\"lse ws14\">20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11\"><span class=\"ls0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls0 ws0 gs64b\">T<span class=\"ls2f wsd7\">erren<span class=\"_ _3\"></span>i e fabbr<span class=\"_ _3\"></span>icati<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws5d gs64c\">La mov<span class=\"ls0 ws75\">imentazione del periodo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws80\">registra<span class=\"_ _5f\"></span> un <span class=\"ls23 ws27\">incr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">complessivo di euro</span> <span class=\"_ _37\"></span><span class=\"lse ws14\">3.001</span> <span class=\"_ _37\"></span>migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls0 ws75\"><span class=\"ws0\"><span class=\"lse ws80\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws68 gs64d\">per via principalmente di invest<span class=\"_ _1\"></span>imenti per euro <span class=\"lse ws14\">8.725<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>migliaia<span class=\"ls11 wse0\">, differenze cambio<span class=\"_ _5f\"></span> per eur<span class=\"_ _1\"></span>o 79<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs64e\">migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">e riclassific<span class=\"_ _5f\"></span>he per euro <span class=\"ls18 ws21\">733<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"lsf ws94\">migliaia, par<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> mitigat<span class=\"_ _1\"></span>o da ammort<span class=\"_ _1\"></span>amenti pe<span class=\"_ _1\"></span>r eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws67\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lsf ws94\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs64f\">6.312<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _40\"></span><span class=\"ls19 ws113\">e dismissioni per euro <span class=\"ls18 ws21\">224</span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">migliaia. Gli investimenti per euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">8.725<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">migliaia hanno<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws92\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws92\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs650\">essenzialmente riguardato la sistemazione e l\u2019ampliament<span class=\"_ _1\"></span>o del magazzino di Alverca, i lavori di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs651\">ristrutturazione del nuovo ufficio di Milano,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf wscd\">la<span class=\"_ _1\"></span>vori di<span class=\"_ _1\"></span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o del m<span class=\"ls0 ws8b\">agazzino di Rungis<span class=\"ws0\"> <span class=\"ls1b ws2e\">cui<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lsf wscd\"><span class=\"ls0 ws8b\"><span class=\"ws0\"><span class=\"ls1b ws2e\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gs652\">si aggiungono e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">8.024<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws7d\">migliaia per nu<span class=\"_ _1\"></span>ovi contratti, piuttosto che rinnovi e/o ampliam<span class=\"_ _3\"></span>enti, di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws7d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs653\">affitto di magazzini e <span class=\"_ _3\"></span>uffici assoggettati al p<span class=\"_ _3\"></span>rincipio contabile IFRS 16.<span class=\"_ _3\"></span> Si segnala che il prin<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ipale<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws112 gs654\">investimenti legato alla contabilizzazione del<span class=\"_ _3\"></span> principio IFRS 16 \u00e8<span class=\"_ _3\"></span> relativo al rinnovo della<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs655\">concessione spagn<span class=\"_ _1\"></span>ola relativa al Almac\u00e9n 4 presso il sito di Mercabarna.<span class=\"ff2 ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff2 ls0 ws0\"><span class=\"ff1\"> </span></span></div>All\u2019interno di questa categoria il valore dei te<span class=\"lse ws14\">rreni <span class=\"lsf ws15\">ammonta ad e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>3.33<span class=\"_ _1\"></span>7</span></span></span><span class=\"ws0\"> migliaia, <span class=\"ls19 ws22\">esposto sulla<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"> </span></span>base d<span class=\"_ _5f\"></span>egli atti<span class=\"_ _5f\"></span> di comp<span class=\"_ _5f\"></span>ravendita o<span class=\"_ _5f\"></span>riginari<span class=\"_ _3\"></span> ladd<span class=\"_ _5f\"></span>ove esisten<span class=\"_ _5f\"></span>ti oppure<span class=\"_ _5f\"></span> scorpora<span class=\"_ _5f\"></span>to dal va<span class=\"_ _5f\"></span>lore di<span class=\"_ _5f\"></span> acquisto indistinto del fabbricato sulla base di percentuali prossime al 20%. <span class=\"ws0\"> </span>P<span class=\"ls34 ws136\">iantagioni<span class=\"_ _1\"></span></span> La <span class=\"_ _3f\"> </span><span class=\"ls11 ws46\">voce in esame <span class=\"lse wscb\">regis<span class=\"_ _5f\"></span>tra un <span class=\"ls11 ws23\">decremento<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws1b9\">di eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>9</span></span> <span class=\"_ _3f\"> </span>migli<span class=\"ls10 ws16\">ai<span class=\"ws8a\">a le<span class=\"_ _1\"></span>gato <span class=\"lsf ws1b9\">ag<span class=\"_ _1\"></span>li ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti di<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls11 ws46\"><span class=\"lse wscb\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws16\"><span class=\"ws8a\"><span class=\"lsf ws1b9\"> </span></span></span></span></span></span></span>competenza del<span class=\"_ _3\"></span>l\u2019esercizio<span class=\"_ _5f\"></span> per euro <span class=\"ls18 ws21\">211<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">migliaia, parz<span class=\"_ _1\"></span>ialmente<span class=\"_ _1\"></span> compensato dalla r<span class=\"_ _1\"></span>ivalutazi<span class=\"_ _1\"></span>one del<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"> </span></span></span>pesos messicano per netti eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">72<span class=\"ls0 ws0\"> migliaia. </span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span>I<span class=\"ls2e ws136\">mpianti e<span class=\"_ _1\"></span> macchin<span class=\"_ _1\"></span>ari</span> In questa linea di conto s<span class=\"_ _3\"></span>ono incluse le celle frigo, d<span class=\"_ _3\"></span>i maturazione banane, gli impianti per i<span class=\"_ _5f\"></span>l<span class=\"_ _1ec\"> </span> calibraggio ed il confezionamento dei prodotti, gli impianti di stoccaggio e imballo della frutta<span class=\"_ _1ec\"> </span> (settore<span class=\"ls0 ws0\"> D</span><span class=\"ws22\">istribuz<span class=\"_ _1\"></span>ione) e le navi (settore<span class=\"ls0 ws0\"> <span class=\"ls17 ws3\">Shipping). </span> </span></span>Si segnal<span class=\"_ _1\"></span>a un <span class=\"lsf ws1f\">de<span class=\"ls11 ws9e\">cremento netto<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">dell\u2019anno per <span class=\"ls11 ws23\">euro</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">8<span class=\"_ _1\"></span>.308<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span>principalmente riferito <span class=\"_ _5f\"></span><span class=\"ws28\">al volume<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span>di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i pari a<span class=\"_ _1\"></span>d euro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">14.47<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">mig<span class=\"_ _1\"></span>liaia superiore all\u2019a<span class=\"_ _3\"></span>mmontare degli investiment<span class=\"_ _1\"></span>i pari ad<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>euro  <span class=\"lse ws14\">4.437<span class=\"ls0 ws0\">  <span class=\"wsde\">migliaia Gli investimenti dell\u2019anno sono <span class=\"ls17 ws3\">per  <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">3.405<span class=\"_ _1\"></span></span></span></span></span>  migliaia <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">relativi al</span> <span class=\"_ _69\"> </span><span class=\"ls16 ws73\">setto<span class=\"_ _5f\"></span>re<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"> </span></span></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls23 ws57\">e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>h</span><span class=\"ws44\">anno riguardato principalmente rinnovi e miglioramenti presso i magazzini di<span class=\"_ _1ec\"> </span></span><span class=\"ws44\"> </span>Rung<span class=\"_ _1\"></span>is, A<span class=\"_ _1\"></span>lverc<span class=\"_ _1\"></span>a<span class=\"ls0 ws16\">, Granadilla<span class=\"ws0\"> </span>e Verona, oltre a<span class=\"_ _3\"></span>i normali investimenti d<span class=\"_ _3\"></span>i rinnovo delle d<span class=\"_ _3\"></span>otazioni presso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span>i vari magazzini del Gruppo e per e<span class=\"ls2c ws15\">uro</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">95<span class=\"_ _1\"></span>5</span> <span class=\"_ _40\"></span></span>migliaia nel settore Shipping<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">di c</span></span>u<span class=\"_ _1\"></span>i euro 748 migliaia<span class=\"_ _3\"></span> legati al principio IFRS 16 ed <span class=\"_ _5f\"></span>eur<span class=\"_ _1\"></span>o 207 migliaia pe<span class=\"_ _3\"></span>r upgrade sulle navi.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls1c ws143\">Si se<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nala <span class=\"_ _5f\"></span>un incremento p<span class=\"_ _5f\"></span>er<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1c ws143\"> </span></span>euro <span class=\"lse ws14\">1.884<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws1e\">migliaia per<span class=\"_ _1\"></span> riclassifiche di impianti e macchinari entrati in funzione nel corso dell\u2019anno<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ls11 ws23\"> </span></span></span></span>un effe<span class=\"_ _5f\"></span>tto positivo<span class=\"_ _5f\"></span> per dif<span class=\"_ _3\"></span>fe<span class=\"ls0 ws16\">renze cambio per euro 122 migliaia e dism<span class=\"_ _3\"></span>issioni per euro 276 migliaia<span class=\"ws0\">. </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span> di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span>A<span class=\"ls2e ws136\">ttrezzatu<span class=\"_ _1\"></span>re indus<span class=\"_ _1\"></span>triali e c<span class=\"_ _1\"></span>omme<span class=\"_ _1\"></span>rciali</span> In<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls10 ws8a\">tale compar<span class=\"_ _1\"></span>to</span> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">(essenzialmente composto dalla flotta contenitor<span class=\"_ _1\"></span>i della societ\u00e0 di Shipping)</span> </span>l<span class=\"ls11 ws23\">\u2019incremento</span> <span class=\"_ _9\"></span><span class=\"lse ws29\">per euro <span class=\"ws14\">2.<span class=\"_ _5f\"></span>70<span class=\"ls0 ws0\">8 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws7e\">si le<span class=\"_ _1\"></span>ga essenzialmente<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">ag<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">5.780<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"lse ws29\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te compe<span class=\"_ _1\"></span>nsato da <span class=\"_ _1\"></span><span class=\"lsf ws15\">ammorta<span class=\"_ _1\"></span>menti<span class=\"_ _1\"></span> per eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">2.908<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _3\"></span> </span></span></span>A<span class=\"ls2d wsd4\">ltri beni materiali</span>  La voce espone i beni posseduti dal Gruppo quali i mo<span class=\"_ _3\"></span>bili e gli arredi, le attrezzature informatiche<span class=\"_ _1ec\"> </span> ed elettroni<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he, il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>co aut<span class=\"_ _3\"></span>ovetture, <span class=\"_ _3\"></span>etc.  <span class=\"ls0\"> </span>L\u2019increme<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span><span class=\"ls19 ws2d\">o di euro <span class=\"ls18 ws21\">919<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia del periodo</span> riflette <span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"ls16 wscd\">l\u2019e<span class=\"_ _5f\"></span>ffetto in<span class=\"_ _5f\"></span>vesti<span class=\"_ _3\"></span>menti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">per e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>3.631<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>migliaia, <span class=\"_ _fc\"> </span></span><span class=\"ws1cb\">variazio<span class=\"_ _5f\"></span>ne per d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renze camb<span class=\"_ _3\"></span>io p<span class=\"_ _5f\"></span>er euro <span class=\"ls18 ws21\">29<span class=\"ls0 ws0\"> <span class=\"_ _fc\"> </span>migliaia <span class=\"_ _46\"> </span><span class=\"lsf ws1cc\">co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>i da</span> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span><span class=\"lse ws14\">2.408<span class=\"ls0 ws0\"> migliaia e </span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">dismissioni per <span class=\"ls16 ws73\">netti<span class=\"_ _5f\"></span> <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">35<span class=\"_ _1\"></span>4</span> migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws73\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso ed acconti<span class=\"ls0 ws0\"> </span></span>L\u2019in<span class=\"lse ws14\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ls19 ws9d\">di questa voce <span class=\"_ _1\"></span><span class=\"ls2c ws19c\">di eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.378<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span>migliaia <span class=\"ls2b wsbb\">scont<span class=\"_ _1\"></span>a </span><span class=\"ws1e\">l\u2019iscrizione di investimenti per euro <span class=\"lse ws14\">3.989<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>migliaia legati principalmente ai lavori di sistemazione ed ampliamento del magazzino di Alverca,<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Dos Herman<span class=\"_ _1\"></span>as<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Granadilla<span class=\"ls23 ws54\">, R<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>is</span><span class=\"ws7d\">. Tale variazione in</span> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">aumen<span class=\"_ _1\"></span>to risu<span class=\"_ _1\"></span>lta parzi<span class=\"_ _1\"></span>almente co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lsf wsdd\"> </span></span></span>dalla riduzione per euro <span class=\"ls18 ws21\">2.6<span class=\"_ _1\"></span>10</span><span class=\"ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _69\"> </span></span>per l\u2019entrata in funzione di cespiti legati a lavori di<span class=\"_ _1ec\"> </span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  </span>di<span class=\"ls0 ws0\">  <span class=\"lse wsbf\">fabbrica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i e d<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\">  <span class=\"ws74\">impianti e macchinari nelle sedi <span class=\"ls19 ws2b\">portoghesi<span class=\"ls11 ws23\">,  </span></span></span></span>fra<span class=\"_ _3\"></span>ncesi<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsbf\"> </span></span>spagnole<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span>possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span> de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span>Leasing <span class=\"ls0 ws0\">\u2013 <span class=\"ls5d\">IFRS 16<span class=\"_ _1\"></span></span> </span>Il Gruppo ha applicato l\u2019IFRS 16 al 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019 utilizzando il <span class=\"lsf wsd0\">metodo ret<span class=\"_ _1\"></span>roatti<span class=\"_ _1\"></span>vo modificat<span class=\"_ _1\"></span>o ed<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsd0\"> </span>in conformit\u00e0 allo stesso ha iscritto il \u201cRight of use\u201d n<span class=\"ls0 ws24\">ella voce \u201cImmobili, impianti <span class=\"_ _3\"></span>e macchinari\u201d,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws24\"> </span>all\u2019interno di ciascuna cate<span class=\"_ _3\"></span>goria di appartenenza<span class=\"ls23 ws27\">. <span class=\"_ _37\"></span></span>A com<span class=\"_ _3\"></span>pletamento dell\u2019informativa di cui alla<span class=\"_ _3\"></span> tabella prec<span class=\"_ _3\"></span>edente s<span class=\"ls19 ws22\">i for<span class=\"lsf ws15\">nisce un dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lla mov<span class=\"_ _1\"></span>imentazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019ammont<span class=\"_ _1\"></span>are dei dir<span class=\"_ _1\"></span>itti d\u2019u<span class=\"_ _1\"></span>so<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws22\"><span class=\"lsf ws15\"> </span></span>iscritti dal Gruppo per gli esercizi 20<span class=\"ws0\">21 <span class=\"ls18 ws27\">e 202</span>2.<span class=\"_ _1ec\"> </span></span><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs65f\">Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs660\">Terreni e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs661\">Fabbric<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs662\">Impianti e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs663\">macchinari<span class=\"_ _1ec\"> </span> </div><div class=\"c w90 h42 gs664\"><div class=\"t m0 xc hf y564 ff3 fs0 fc1 sc0 ls0 ws0\">Attrezzature<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs665\">ind.li e<span class=\"_ _1ec\"> </span> </div><div class=\"c w90 h42 gs664\"><div class=\"t m0 xc hf y3b6 ff3 fs0 fc1 sc0 ls0 ws0\">comm.li<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gs666\">Altri beni<span class=\"ws0\"> <span class=\"_ _112\"> </span>Tot<span class=\"_ _1\"></span>ale<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div><div class=\"c w91 h16 gs667\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Costo storico<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h16 gs668\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">26.397  </div></div><div class=\"c w93 h16 gs669\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">307  </div></div><div class=\"c w90 h16 gs66a\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">11.092  </div></div><div class=\"c w43 h16 gs66b\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">2.690  </div></div><div class=\"c w3d h16 gs66c\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">40.486  </div></div><div class=\"c w91 h10 gs66d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">F.do ammortamento<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h10 gs66e\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(6.485) </div></div><div class=\"c w93 h10 gs66f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(163)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w90 h10 gs670\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(4.413)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w43 h10 gs671\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(1.108) </div></div><div class=\"c w3d h10 gs672\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(12.170)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w91 h28 gs673\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Saldo al 31.12.2020<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h28 gs674\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">19.913  </div></div><div class=\"c w93 h28 gs675\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">143  </div></div><div class=\"c w90 h28 gs676\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">6.679  </div></div><div class=\"c w43 h28 gs677\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">1.582  </div></div><div class=\"c w3d h28 gs678\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">28.317  </div></div><div class=\"t m0 h74 ff8 fs0 fc1 sc0 ls19 ws22 gs679\">Movimento del periodo:<span class=\"ls0 ws0\"> </span></div><div class=\"c w91 h10 gs67a\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Variazione perimetro<span class=\"ws0\"> </span></div></div><div class=\"c w92 h10 gs67b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w93 h10 gs67c\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w90 h10 gs67d\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w43 h10 gs67e\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w3d h10 gs67f\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs680\">Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"lse ws14\">5.400 </span> <span class=\"_ _3d\"> </span><span class=\"lse ws14\">9.910 </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1.233 </span> <span class=\"_ _95\"> </span><span class=\"lse ws14\">1.135 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"lse ws14\">17.677 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs681\">Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"lse ws14\">(2.138</span>) <span class=\"_ _3a\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span><span class=\"lse ws14\">(1.346</span>) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(691</span>) <span class=\"_ _c3\"> </span><span class=\"lse ws14\">(4.175<span class=\"_ _3\"></span><span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"c w91 h37 gs682\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls11 ws0\">Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs683\">1.487 <span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span>-  <span class=\"_ _cd\"> </span></span>1.346 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"lse ws14\">649 </span> <span class=\"_ _79\"> </span><span class=\"lse ws14\">3.482 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs684\">Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- </span><span class=\"ls0 ws0\"> </span></div><div class=\"c w91 h38 gs685\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Riclassifiche F.do<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs686\">-  <span class=\"_ _ca\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- <span class=\"_ _1\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs687\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"lse ws14\">(3.514<span class=\"_ _3\"></span><span class=\"ls0 ws0\">) <span class=\"_ _58\"> </span><span class=\"ls1c ws2f\">(82</span>) <span class=\"_ _c5\"> </span><span class=\"lse ws14\">(2.6<span class=\"_ _5f\"></span>56<span class=\"ls0 ws0\">) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(7<span class=\"_ _1\"></span>31</span>) <span class=\"_ _c3\"> </span></span>(6.9<span class=\"_ _3\"></span>83<span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"c w91 h10 gs688\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Costo storico<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h10 gs689\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">29.659  </div></div><div class=\"c w93 h10 gs68a\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">10.216  </div></div><div class=\"c w90 h10 gs68b\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">10.979  </div></div><div class=\"c w43 h10 gs68c\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">3.135  </div></div><div class=\"c w3d h10 gs68d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">53.988  </div></div><div class=\"c w91 h28 gs68e\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">F.do ammortamento<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h28 gs68f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(8.511) </div></div><div class=\"c w93 h28 gs690\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(245)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w90 h28 gs691\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(5.723)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w43 h28 gs692\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(1.191) </div></div><div class=\"c w3d h28 gs693\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">(15.670)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w91 h10 gs694\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Saldo al 31.12.2021<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h10 gs695\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">21.148  </div></div><div class=\"c w93 h10 gs696\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">9.971  </div></div><div class=\"c w90 h10 gs697\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">5.255  </div></div><div class=\"c w43 h10 gs698\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">1.944  </div></div><div class=\"c w3d h10 gs699\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">38.318  </div></div><div class=\"t m0 h74 ff8 fs0 fc1 sc0 ls19 ws22 gs69a\">Movimento del periodo:<span class=\"ls0 ws0\"> </span></div><div class=\"c w91 h16 gs69b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Variazione perimetro<span class=\"ws0\"> </span></div></div><div class=\"c w92 h16 gs69c\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w93 h16 gs69d\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w90 h16 gs69e\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w43 h16 gs69f\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"c w3d h16 gs6a0\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">-  </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gs6a1\">Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"fc0 lse ws14\">8.024 </span> <span class=\"_ _3d\"> </span><span class=\"fc0 lse ws14\">748 </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">5.706 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">874 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">15.352 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs6a2\">Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.97<span class=\"_ _1\"></span>3)</span> <span class=\"_ _58\"> </span><span class=\"fc0 lse ws14\">(133)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>215)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(748)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.06<span class=\"_ _1\"></span>9)</span> </span></span></span></div><div class=\"c w91 h38 gs6a3\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls11 ws0\">Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs6a4\">1.811 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>133 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11f\"> </span></span>3.215 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">736 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">5.896 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs6a5\">Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2b\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"c w91 h40 gs6a6\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Riclassifiche F.do<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6a7\">- <span class=\"fc1\"> <span class=\"_ _ca\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _4c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs6a8\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>662)</span> <span class=\"_ _58\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.380)</span> <span class=\"_ _7a\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.814)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(704)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">(12.560)</span> </span></div><div class=\"c w91 h16 gs6a9\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Costo storico<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h16 gs6aa\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">35.710 <span class=\"fc1\"> </span></div></div><div class=\"c w93 h16 gs6ab\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">10.831 <span class=\"fc1\"> </span></div></div><div class=\"c w90 h16 gs6ac\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">13.470 <span class=\"fc1\"> </span></div></div><div class=\"c w43 h16 gs6ad\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">3.261 <span class=\"fc1\"> </span></div></div><div class=\"c w3d h16 gs6ae\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">63.271 <span class=\"fc1\"> </span></div></div><div class=\"c w91 h10 gs6af\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">F.do ammortamento<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w92 h10 gs6b0\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(10.361)<span class=\"fc1\"> </span></div></div><div class=\"c w93 h10 gs6b1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(5.492)<span class=\"fc1\"> </span></div></div><div class=\"c w90 h10 gs6b2\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(5.323)<span class=\"fc1\"> </span></div></div><div class=\"c w43 h10 gs6b3\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(1.158)<span class=\"fc1\"> </span></div></div><div class=\"c w3d h10 gs6b4\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(22.334)<span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs6b5\">Saldo al 31.12.2022 <span class=\"_ _17\"> </span><span class=\"fc0\">25.348 </span> <span class=\"_ _e8\"> </span><span class=\"fc0\">5.339 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">8.147 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">2.102 </span> <span class=\"_ _77\"> </span><span class=\"fc0\">40.937 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs6b6\">Al 31 dicembre 2022 la<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0 finanziaria le<span class=\"_ _3\"></span>gata all\u2019applicazione dell\u2019IFRS <span class=\"_ _3\"></span>16 risulta pari ad e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs6b7\">41.574<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse wscf\">miglia<span class=\"_ _5f\"></span>ia (con<span class=\"_ _3\"></span>tro e<span class=\"_ _5f\"></span>uro 39.061<span class=\"_ _5f\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 2<span class=\"_ _5f\"></span>021), a f<span class=\"_ _5f\"></span>ronte di<span class=\"_ _5f\"></span> incremen<span class=\"_ _3\"></span>ti d<span class=\"_ _3\"></span>i euro<span class=\"_ _3\"></span> <span class=\"ws14\">15.<span class=\"_ _3\"></span>352<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs6b8\">migliaia per nuovi contratti stipulati ne<span class=\"_ _1\"></span>l corso del 2022, e decrementi di euro<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>2.659<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span></span>migliaia per<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws8d gs6b9\">pagamenti del<span class=\"_ _3\"></span> periodo ed<span class=\"_ _3\"></span> euro <span class=\"lse ws14\">179<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per riduzioni a seguito</span> <span class=\"ws58\">di interruzione dei contratti di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs6ba\">affitto/nolegg<span class=\"_ _1\"></span>io.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs6bb\">Alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _1\"></span>e <span class=\"ls19 ws22\">il tasso medio ponderato in esser<span class=\"_ _1\"></span>e sui contratti risulta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">pari a</span>l <span class=\"lse ws14\">3,49<span class=\"ls17 ws3\">%.</span></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs6bc\">Per il Gruppo l\u2019applicazione del principio IFRS 16 ha un impatto significativo in termini di <span class=\"ls19 ws2b\">posizione<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws187 gs6bd\">finanz<span class=\"_ _1\"></span>iaria nett<span class=\"_ _1\"></span>a e di Adjusted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws97\">stante l\u2019esistenza di numerosi c<span class=\"_ _1\"></span>ontratti di concessione e/o<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls2 ws61\"><span class=\"ls0 ws0\"><span class=\"ls19 ws97\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs6be\">affitto di magazzini/posti vendita sui m<span class=\"_ _3\"></span>ercati ortofrutticoli, nonch\u00e9 di leasin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span> operativi sulla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">qu<span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls2a ws3e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws6c gs6bf\">nave e sulla<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">flotta<span class=\"_ _3\"></span> cont<span class=\"_ _5f\"></span>enitori \u201c<span class=\"_ _5f\"></span>reefer\u201d d<span class=\"ls0 ws0\">e<span class=\"ws6c\">lla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"ls10 ws16\">armator<span class=\"_ _1\"></span>iale</span>, con un impatto dell\u2019<span class=\"lsf ws1f\">Adjusted<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"ws6c\"><span class=\"lsf ws1f\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs6c0\">E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>2 <span class=\"_ _43\"> </span><span class=\"lsf ws6b\">di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">13.788</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>ontro <span class=\"_ _43\"> </span><span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _43\"> </span><span class=\"lse ws14\">7.<span class=\"ls18 ws21\">663</span></span></span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">dell\u2019esercizio 20<span class=\"_ _1\"></span></span>21. <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">Si segnala, come g<span class=\"_ _1\"></span>i\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsb3\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd6 gs6c1\">riporta<span class=\"_ _5f\"></span>to in preced<span class=\"_ _5f\"></span>enza, <span class=\"ls0 ws0\">c<span class=\"ws28\">he l\u2019ingresso della quinta nave non ha</span> <span class=\"_ _5f\"></span><span class=\"ls2c ws15\">av<span class=\"_ _1\"></span>uto<span class=\"ls0 ws0\"> <span class=\"ls23 ws143\">effett<span class=\"_ _1\"></span>o su<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed</span></span> <span class=\"_ _5f\"></span><span class=\"ls2 ws61\">EBITDA<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"><span class=\"ls2 ws61\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs6c2\">dell\u2019e<span class=\"lse ws23\">sercizi<span class=\"_ _3\"></span>o 202<span class=\"_ _5f\"></span>1 in quanto<span class=\"_ _5f\"></span> i costi e ri<span class=\"_ _5f\"></span>cavi ad ess<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativi risul<span class=\"_ _5f\"></span>tano tutti d<span class=\"_ _5f\"></span>i compete<span class=\"_ _5f\"></span>nza 2022.<span class=\"_ _1ec\"> </span></span><span class=\"lse ws23\"><span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs9bb\">NOTA 24. Costo del venduto<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gs9bc\">Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tabella<span class=\"_ _5f\"></span> \u00e8 esposto il costo del<span class=\"_ _5f\"></span> venduto per desti<span class=\"_ _5f\"></span>nazione e per na<span class=\"_ _3\"></span>tura.<span class=\"ls0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs9bd\">Valori in migliaia \u20ac <span class=\"_ _133\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs9be\">Costi <span class=\"ls0 ws16\">acquisto materie prime, imballi, pallet e merci<span class=\"ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0 lse ws14\">769.439 </span> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">721.56<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>47.878 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"c wd2 h37 gs9bf\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">Costi su provvigioni su acquisti e vendite e premi </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws16\">alla clientela<span class=\"ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 lse ws14 gs9c0\">1.992 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>1.965 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>26 <span class=\"fc1 ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9c1\">Costi di trasporto e movi<span class=\"_ _1\"></span>mentazione <span class=\"ls0 ws0\"> <span class=\"_ _15b\"> </span><span class=\"fc0 lse ws14\">163.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>138.335 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">25.148 </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9c2\">Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _15c\"> </span><span class=\"fc0 lse ws14\">30.306<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>29.533<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>773 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs9c3\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"fc0 lse ws14\">22.<span class=\"_ _5f\"></span>368 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>20.742 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.626 </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls23 ws27 gs9c4\">Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _6c\"> </span><span class=\"fc0 lse ws14\">911 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">798 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">114 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9c5\">Costi per servizi manutentivi e lavorazioni esterne<span class=\"ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">35.842 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">30.<span class=\"_ _5f\"></span>004 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>5.838 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9c6\">Costi energetici<span class=\"ls0 ws0\"> <span class=\"_ _15d\"> </span><span class=\"fc0 lse ws14\">14.617<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>7.030 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">7.587 </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9c7\">Costi bunker<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">42.<span class=\"_ _3\"></span>691 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>26.<span class=\"_ _5f\"></span>026 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>16.665<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9c8\">Noleggi Navi e contenitori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">4.228 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">6.121 </span> <span class=\"_ _90\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>894)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1b ws3e gs9c9\">Af<span class=\"_ _1\"></span>fit<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> e n<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>ggi<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span><span class=\"fc0 lse ws14\">1.075 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.127 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(52)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9ca\">Altri costi<span class=\"ws0\"> <span class=\"_ _160\"> </span><span class=\"fc0 lse ws14\">1.141 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.215 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(75)</span> </span></div><div class=\"c wd2 h16 gs9cb\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws23\">Ricavi d<span class=\"_ _5f\"></span>iversi e re<span class=\"_ _5f\"></span>cuperi di<span class=\"_ _3\"></span> costi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd0 h16 gs9cc\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(10.66<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd0 h16 gs9cd\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>896)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd1 h16 gs9ce\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>764)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs9cf\">Costo del venduto <span class=\"_ _161\"> </span><span class=\"fc0\">1.077.434 </span> <span class=\"_ _b7\"> </span><span class=\"fc0\">975.562 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">101.872 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs9d0\">L\u2019<span class=\"ls1c ws2f\">incremento</span> <span class=\"_ _9\"></span><span class=\"lsf wsc7\">de<span class=\"_ _1\"></span>l cost<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>l ven<span class=\"_ _1\"></span>duto<span class=\"ls0 ws0\"> <span class=\"ls10 wsd3\">\u00e8 legato alla crescita de<span class=\"_ _1\"></span>i ricav<span class=\"_ _1\"></span>i</span>, <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">con una variazione <span class=\"ls23 ws143\">meno<span class=\"_ _1\"></span> che </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs9d1\">proporzionale rispetto alla cresc<span class=\"_ _1\"></span>ita di questi ultimi, per ulteriori dettagli si rimanda a quant<span class=\"_ _1\"></span>o \u00e8 gi\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws182 gs9d2\">stato<span class=\"_ _3\"></span> comm<span class=\"_ _5f\"></span>entato<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">nella relazione degli amministratori sulla gestio<span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls2b ws138\">Olt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> a q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto,<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">c<span class=\"_ _1\"></span>ome esposto </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs9d3\">nella relazione sulla gestione, si segnala il significativo aumento nei costi energetici e nei trasporti, </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gs9d4\">che in buona parte si \u00e8 riusciti a trasfer<span class=\"_ _1\"></span>ire sui prezzi di vendita dei nostri beni e servizi senza </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs9d5\">pregiudi<span class=\"_ _5f\"></span>care in m<span class=\"_ _5f\"></span><span class=\"ls0 ws16\">anie<span class=\"_ _1\"></span>ra significativa la redditivit\u00e0 del Gruppo.<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs9d6\">La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9d7\">principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs9d8\">il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9d9\">risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsd3 gs9da\">Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs9db\">concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs9dc\">nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs9dd\">quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9de\">delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs9df\">Ancora, per il settore dello Shipping, rilev<span class=\"_ _1\"></span>a l\u2019aumento del costo del bunker legato all\u2019incremento </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gs9e0\">del costo del car<span class=\"_ _1\"></span>burante: come detto, tale aumento presenta un<span class=\"_ _1\"></span> impatto poco significativ<span class=\"_ _1\"></span>o sui </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gs9e1\">conti della societ\u00e0 armatoriale che grazie all\u2019app<span class=\"_ _3\"></span>licazione della clausola BAF (Bunker Adjustment </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9e2\">Factor) ribalta al cliente le variazioni intervenute nel costo del combus<span class=\"_ _3\"></span>tibile.<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gs9e3\">Si segnala che la voce \u201cCosti acquisto materie prime, imballi, pallet e merci\u201d comprende eur<span class=\"_ _1\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs9e4\">13.482<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">migliaia di costi <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rso societ\u00e0 <span class=\"_ _3\"></span>collegate, effettuati a valore<span class=\"_ _3\"></span> di mercato e rie<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tranti nei saldi </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9e5\">indicati nel<span class=\"ls10 ws4d\">la N<span class=\"_ _1\"></span>ota 3</span><span class=\"ws0\">4 <span class=\"ls10 ws20\">a cu<span class=\"_ _1\"></span>i si rimanda.</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws140 gs9e6\">La voc<span class=\"_ _3\"></span>e, in<span class=\"_ _3\"></span>vece,<span class=\"_ _5f\"></span> \u201ccosti di <span class=\"_ _5f\"></span>trasporto<span class=\"_ _3\"></span> e movim<span class=\"_ _5f\"></span>entazion<span class=\"_ _5f\"></span>e\u201d comprend<span class=\"_ _5f\"></span>e euro<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">5.77<span class=\"_ _1\"></span>6</span> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia ver<span class=\"_ _1\"></span>so<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gs9e7\">societ\u00e0 collegate del Gruppo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws88\">ed euro <span class=\"lse ws14\">3.<span class=\"_ _5f\"></span>543<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia verso societ\u00e0 correlate<span class=\"ls1c ws7f\">; a<span class=\"_ _5f\"></span>nche <span class=\"ls2b wsbb\">qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">sald</span>i </span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs9e8\">sono <span class=\"lse ws14\">ricompre<span class=\"_ _3\"></span>s<span class=\"ls0 ws0\">i <span class=\"ls19 ws22\">nel dettaglio fornito ne<span class=\"ls10 ws4d\">lla No<span class=\"_ _1\"></span>ta 3</span></span>4<span class=\"ls23 ws27\">. </span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gs9e9\">La voce \u201cRi<span class=\"_ _5f\"></span>cavi diversi<span class=\"_ _3\"></span> e recup<span class=\"_ _3\"></span>eri di co<span class=\"_ _5f\"></span>sti\u201d comprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">263<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ws7d\">migliaia di<span class=\"_ _3\"></span> ricavi verso societ\u00e0 </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9ea\">collegate del Gruppo. Si rimanda alla Nota 3<span class=\"ws0\">4 <span class=\"ws1e\">per ulteriori dettagli.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"> </span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws86 gs9ec\">NOTA 25. Spe<span class=\"_ _5f\"></span>se generali ed am<span class=\"_ _5f\"></span>ministrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws8d gs9ed\">Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"ls0 ws58\">tabella \u00e8 esposto il dettaglio dei costi generali ed amministrativ<span class=\"ws0\">i <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">p<span class=\"_ _1\"></span>er de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>inaz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws58\"><span class=\"ws0\"><span class=\"ls23 ws1a2\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws4d gs9ee\">e per<span class=\"_ _1\"></span> natura.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs9ef\">Valori in migliaia \u20ac <span class=\"_ _162\"> </span>31.12.2022 <span class=\"_ _dc\"> </span>31.12.2021 <span class=\"_ _c1\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9f0\">Compensi organi soc<span class=\"_ _1\"></span>iali<span class=\"ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc0 lse ws14\">1.293 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.558 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(265)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wd3 h10 gs9f1\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls19 ws22\">Costi consu<span class=\"_ _1\"></span>lenza professionale,<span class=\"ls0 ws0\"> legale, fiscale, notarile</span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd4 h10 gs9f2\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">4.135 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd5 h10 gs9f3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">4.109 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd6 h10 gs9f4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">26 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs9f5\">Spese commerciali, pubblicitarie, promozionali<span class=\"ws0\"> <span class=\"_ _ce\"> </span><span class=\"fc0 lse ws14\">2.218 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.294 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">925 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9f6\">Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc0 lse ws14\">41.902<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>40.434 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7c\"> </span><span class=\"fc0 lse ws14\">1.468 </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs9f7\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">5.<span class=\"_ _3\"></span>746 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>4.252 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">1.493 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls23 ws27 gs9f8\">Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc0 lse ws14\">1.333 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.610 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(277)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs9f9\">Costi p<span class=\"_ _5f\"></span>er servizi<span class=\"_ _3\"></span> manut<span class=\"_ _5f\"></span>entivi e p<span class=\"_ _3\"></span>er <span class=\"ls19 ws2b\">collaborazioni<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span></span></span><span class=\"fc0 ws14\">7.622 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">6.832 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">790 </span> </span></span></div><div class=\"c wd3 h16 gs9fa\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls19 ws22\">Spese assicurat<span class=\"_ _1\"></span>ive<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd4 h16 gs9fb\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">2.182 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd5 h16 gs9fc\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.884 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd6 h16 gs9fd\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">298 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs9fe\">Utenze<span class=\"ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc0 lse ws14\">1.678 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.643 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">35 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs9ff\">Spes<span class=\"_ _3\"></span>e per tra<span class=\"_ _5f\"></span>sferte<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span></span><span class=\"fc0 ws14\">1.388 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">1.176 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">213 </span> </span></span></div><div class=\"c wd3 h16 gsa00\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls19 ws22\">Costo parco auto<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd4 h16 gsa01\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">840 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd5 h16 gsa02\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">821 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd6 h16 gsa03\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">19 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws13 gsa04\">Affitto, e noleggi<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _54\"> </span><span class=\"fc0 lse ws14\">603<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>559 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>44 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa05\">Costi per acquisti e servizi vs collegate e <span class=\"lse ws14\">cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span></span><span class=\"fc0\">494 </span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span></span><span class=\"fc0\">467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>27 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa06\">Altri costi<span class=\"ws0\"> <span class=\"_ _167\"> </span><span class=\"fc0 lse ws14\">3.007 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">3.034 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(27)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa07\">Costi di acquisto cancelleria, materiale di consumo<span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"fc0 lse ws14\">429 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">428 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></span></span></div><div class=\"c wd3 h28 gsa08\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls19 ws22\">Spese per commissioni, f<span class=\"_ _1\"></span>idejussioni<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd4 h28 gsa09\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">960 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd5 h28 gsa0a\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">969 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd6 h28 gsa0b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls1c ws2f\">(9)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd3 h10 gsa0c\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Spese generali e amministrative<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wd4 h10 gsa0d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">75.831 <span class=\"fc1\"> </span></div></div><div class=\"c wd5 h10 gsa0e\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">71.071 <span class=\"fc1\"> </span></div></div><div class=\"c wd6 h10 gsa0f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">4.760 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws5e gsa10\">La tabel<span class=\"_ _1\"></span>la eviden<span class=\"_ _1\"></span>zia <span class=\"ls11 ws53\">costi per spes<span class=\"_ _3\"></span>e generali ed a<span class=\"_ _5f\"></span>mministrative in <span class=\"ls16 ws5d\">aum<span class=\"_ _5f\"></span>ento ris<span class=\"_ _3\"></span>petto<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>all\u2019esercizio<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws53\"><span class=\"ls16 ws5d\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gsa11\">precedente<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws113\">essenzialmente nelle componenti costi per servizi manutentivi e per collaborazioni,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws113\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gsa12\">spese commerciali, pubblicitarie e promozionali, quest\u2019<span class=\"_ _5f\"></span>ult<span class=\"_ _1\"></span>ime legate ad <span class=\"_ _3\"></span>una scelta da parte del<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa13\">Gruppo di investire maggiormente su iniziative che dian<span class=\"_ _3\"></span>o<span class=\"ws0\"> <span class=\"ws1e\">maggior visibilit\u00e0<span class=\"ls11 ws13\">. Relativamente ai costi<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gsa14\">per servizi manutentivi e vari, l\u2019aumento si leg<span class=\"_ _1\"></span>a principalm<span class=\"_ _3\"></span>ente ai maggiori c<span class=\"_ _1\"></span>osti sostenuti dalla<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gsa15\">societ\u00e0 che si oc<span class=\"_ _1\"></span>cupa di <span class=\"ls0 ws84\">spedizioni e di servizi doganali che h<span class=\"_ _1\"></span>a ripreso la sua attivit\u00e0 a pieno regime<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws84\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gsa16\">dopo il pe<span class=\"_ _1\"></span>riodo pan<span class=\"_ _1\"></span>demico<span class=\"_ _1\"></span><span class=\"ls11 ws0\">. D<span class=\"ls10 ws20\">a segnalare </span><span class=\"ls0\">il significativo </span>incremento d<span class=\"_ _3\"></span>ei costi d<span class=\"_ _3\"></span>i ma<span class=\"_ _3\"></span>nodopera p<span class=\"_ _3\"></span>er<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1d8 gsa17\">eff<span class=\"_ _1\"></span>etto dell\u2019a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ws8c\">sia degli <span class=\"ls1b ws2e\">o<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ic</span>i che dei profili del personale ch<span class=\"_ _1\"></span>e hanno riguardato<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws1d4 gsa18\">sop<span class=\"_ _3\"></span>rattu<span class=\"_ _3\"></span>tto l<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>ttivi<span class=\"_ _3\"></span>t\u00e0 in<span class=\"_ _5f\"></span> Spagna<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">Pe<span class=\"_ _1\"></span>r quanto riguar<span class=\"_ _1\"></span>da la voce accanton<span class=\"_ _1\"></span>amenti si ri<span class=\"_ _1\"></span>manda a quanto<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsad gsa19\">precedentemen<span class=\"_ _5f\"></span>te descritto nella<span class=\"_ _3\"></span> Nota 17.<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws42\">Si seg<span class=\"_ _1\"></span>nala un in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto deg<span class=\"_ _1\"></span>li ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws42\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gsa1a\">effetto degli investimenti effettuati sia di natura oper<span class=\"_ _1\"></span>ativa che legati all\u2019applicazione del principio<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsa1b\">IFRS 16 e<span class=\"_ _5f\"></span> per l\u2019en<span class=\"_ _3\"></span>trata i<span class=\"_ _5f\"></span>n funzion<span class=\"_ _3\"></span>e nel n<span class=\"_ _3\"></span>uovo s<span class=\"_ _5f\"></span>istema ERP<span class=\"_ _5f\"></span> per <span class=\"ls0 ws16\">le societ\u00e0 italiane.<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws78 gsa1c\">La voce \u201cco<span class=\"_ _3\"></span>sti p<span class=\"_ _5f\"></span>er acquisti <span class=\"_ _3\"></span>e servizi<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> colle<span class=\"_ _5f\"></span>gate e correla<span class=\"_ _3\"></span>te\u201d co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">53<span class=\"ls0 ws0\"> <span class=\"ws8b\">migliaia verso<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc5 gsa1d\">societ\u00e0 collegat<span class=\"_ _1\"></span>e ed euro <span class=\"lse ws14\">441<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _d\"> </span></span><span class=\"ws77\">verso<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _3\"></span> correla<span class=\"_ _5f\"></span>te<span class=\"ls1b ws40\">, m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> si se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>ala c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>e i da<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ws77\"><span class=\"ls1b ws40\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gsa1e\">relativi ai costi di manodopera e comp<span class=\"_ _3\"></span>ens<span class=\"lse wsd9\">i orga<span class=\"_ _3\"></span>ni soci<span class=\"_ _5f\"></span>ali 2022 in<span class=\"_ _5f\"></span>cludano cos<span class=\"_ _5f\"></span>ti per <span class=\"_ _5f\"></span>euro <span class=\"ws14\">2.439<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e <span class=\"lse ws14\">73</span></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa1f\">migliaia relativi a parti correlate persone fisiche<span class=\"ls10 ws20\">. Si rimanda alla Nota 3<span class=\"_ _1\"></span></span><span class=\"ws0\">4 <span class=\"ls11\">per un ul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>ore dettaglio.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls11\"> <span class=\"_ _5f\"></span><span class=\"ls0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs5ec\">NOTA 3. Immobili<span class=\"ls4 ws86\">, impi<span class=\"_ _3\"></span>anti e m<span class=\"ls7 ws11\">acchinari<span class=\"ls0 ws0\"> </span></span></span><span class=\"ls4 ws86\"><span class=\"ls7 ws11\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs5ed\">Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs5ee\">Terreni e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs5ef\">Fabbricati<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs5f0\">Piantagioni<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs5f1\">Impianti e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs5f2\">macchinari<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs5f3\">Attrezzature<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws1c gs5f4\">ind.li e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 ws10e gs5f5\">comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs5f6\">Altri<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs5f7\">beni<span class=\"ls0 ws0\"> </span></div><div class=\"c w89 h71 gs5f8\"><div class=\"t m0 xc h4 y7f2 ff3 fs2 fc1 sc0 ls0 ws0\">Imm.ni<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws1b gs5f9\">in<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs5fa\">corso e<span class=\"_ _1ec\"> </span> </div><div class=\"c w89 h71 gs5f8\"><div class=\"t m0 xc h4 y63 ff3 fs2 fc1 sc0 ls14 ws10e\">acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls4a ws163 gs5fb\">Totale<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs5fc\">Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">123.093 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">2.22<span class=\"_ _5f\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">276<span class=\"_ _1\"></span>.840 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>333 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.095<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>848 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls53 ws191\">4<span class=\"_ _1\"></span>39.435 </span> </span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs5fd\">F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(42.<span class=\"_ _3\"></span>199)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls4b ws164\">(<span class=\"_ _3\"></span>598)<span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>(207.40<span class=\"_ _5f\"></span>4)<span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(6.009<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span></span>(16.6<span class=\"_ _5f\"></span>43)<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span>- <span class=\"_ _113\"> </span></span>(<span class=\"_ _3\"></span>272.<span class=\"_ _3\"></span>853)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws1c9 gs5fe\">Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">8<span class=\"_ _1\"></span>0.894 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.629 </span> <span class=\"_ _d1\"> </span></span>6<span class=\"_ _1\"></span>9.437 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">7.<span class=\"_ _3\"></span>324 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.451 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">848 </span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">166<span class=\"_ _1\"></span>.582 </span> </span></span></span></span></div><div class=\"t m0 h27 ff8 fs2 fc1 sc0 ls12 wsf8 gs5ff\">Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 wsf7 gs600\">Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">7.766 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">13.596 </span> <span class=\"_ _32\"> </span><span class=\"fc0 ls31 wsed\">1.312 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.135 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">2.736 </span> <span class=\"_ _ff\"> </span><span class=\"fc0 ls31 wsed\">28.<span class=\"_ _1\"></span>546 </span> </span></div><div class=\"c w8f h6c gs601\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls4b ws164\">Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls59 ws1a\">st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs602\">(9.396)<span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _fe\"> </span></span>(7.413)<span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span></span>(1.<span class=\"_ _1\"></span>578)<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.833)<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span>-  <span class=\"_ _80\"> </span></span>(21.219)<span class=\"ls0 ws0\"> </span></div><div class=\"c w8f h6a gs603\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls4b ws164\">Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls15 wsf7\">am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs604\">3.448 <span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _fe\"> </span></span>6.915 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>1.576 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>2.482 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>-  <span class=\"_ _80\"> </span></span>14.421 <span class=\"ls0 ws0\"> </span></div><div class=\"c w8f h6a gs605\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls32 wsf0\">Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls59 ws1a\">st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs606\">(7)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>887 <span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span></span>(234)<span class=\"ls0 ws0\"> <span class=\"_ _80\"> </span>-  <span class=\"_ _8a\"> </span></span>8 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>(<span class=\"_ _1\"></span>717)<span class=\"ls0 ws0\"> <span class=\"_ _6b\"> </span></span>(63)<span class=\"ls0 ws0\"> </span></div><div class=\"c w8f h6c gs607\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls32 wsf0\">Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls15 wsf7\">am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls0 ws0 gs608\">-  <span class=\"_ _c2\"> </span><span class=\"ls31 wsed\">(310)</span> <span class=\"_ _f0\"> </span><span class=\"ls31 wsed\">313 </span> <span class=\"_ _9e\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _95\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">3 </span> </div><div class=\"c w8f h6d gs609\"><div class=\"t m0 xc h15 y7c4 ff1 fs2 fc1 sc0 ls31 ws10f\">Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls15 wsf7\">cos<span class=\"_ _1\"></span>to <span class=\"ls13 ws18\">s<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls0 ws0 gs60a\">-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  </div><div class=\"c w8f h6b gs60b\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls31 ws10f\">Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls14 ws1c\">fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls0 ws0 gs60c\">-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  </div><div class=\"c w8f h6b gs60d\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls53 ws18c\">Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls57 ws193\">costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs60e\">73 <span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>41 <span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span>142 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>2 <span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span></span>20 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span>-  <span class=\"_ _11c\"> </span></span>279 <span class=\"ls0 ws0\"> </span></div><div class=\"c w8f h6d gs60f\"><div class=\"t m0 xc h15 y7af ff1 fs2 fc1 sc0 ls53 ws18c\">Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 xc h15 y63 ff1 fs2 fc1 sc0 ls14 ws1c\">fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 wsed gs610\">(34)<span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span></span>(16)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(71)<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span></span>(2)<span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>14)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _80\"> </span></span>(137)<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 wsf7 gs611\">Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">(6.086)</span> <span class=\"_ _70\"> </span><span class=\"ls31 wsed\">(233)</span> <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">(12.599)</span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(2.<span class=\"_ _1\"></span>784)</span> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">(2.303)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">(24.<span class=\"_ _1\"></span>005)</span> </span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls14 wsed gs612\">Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>069 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 </span> </span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls58 ws18f gs613\">F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>- <span class=\"_ _120\"> </span><span class=\"ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h4 ff3 fs2 fc1 sc0 ls53 ws1c9 gs614\">Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">7<span class=\"_ _1\"></span>6.659 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span>7<span class=\"_ _1\"></span>0.086 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">5.<span class=\"_ _3\"></span>850 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.947 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">2.867 </span> <span class=\"_ _c0\"> </span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws191\"><span class=\"ls0 ws0\"><span class=\"ls4b ws164\"><span class=\"ls0 ws0\"><span class=\"ls53 ws191\"> </span> </span></span></span></span></div>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span>Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span>macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span>ind.li e<span class=\"_ _1ec\"> </span>comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span>beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span>in<span class=\"_ _1ec\"> </span>corso e<span class=\"_ _1ec\"> </span>acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>13.<span class=\"_ _1\"></span>069 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">1 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">76.<span class=\"_ _1\"></span>659 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">70.<span class=\"_ _1\"></span>086 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">5.850 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">6.947 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">2.86<span class=\"_ _5f\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> <span class=\"_ _a7\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _7e\"> </span><span class=\"ff1 fc0\"> </span><span class=\"ff7\"> <span class=\"_ _8a\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _121\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _9e\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _11e\"> </span><span class=\"ff1 fc0\"> </span> </span></span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">8.725 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">4.437 </span> <span class=\"_ _39\"> </span><span class=\"fc0 ls31 wsed\">5.780 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.631 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">3.989 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls31 wsed\">26.562 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(2.365)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>(918)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(3.215)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.077)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(8.575)<span class=\"fc1 ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>2.141 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>642 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>3.215 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.723 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>7.721 <span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>733 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>2.210 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>(408)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>2.610)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>(78)<span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ls31 wsed\">(326)</span><span class=\"fc1\"> <span class=\"_ _11c\"> </span></span><span class=\"ls31 wsed\">244 </span><span class=\"fc1\"> <span class=\"_ _1b\"> </span></span><span class=\"ls31 wsed\">24 </span><span class=\"fc1\"> <span class=\"_ _b2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ls31 wsed\">(57)</span><span class=\"fc1\"> </span>Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>120 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11e\"> </span></span>270 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>634 <span class=\"fc1 ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(75)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _da\"> </span></span>(48)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(148)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(5)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>56)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(332)<span class=\"fc1 ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls31 wsed\">(6.312)</span> <span class=\"_ _70\"> </span><span class=\"fc0 ls31 wsed\">(211)</span> <span class=\"_ _da\"> </span><span class=\"fc0 ls31 wsed\">(14.476)</span> <span class=\"_ _cf\"> </span><span class=\"fc0 ls31 wsed\">(2.<span class=\"_ _1\"></span>908)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls31 wsed\">(2.408)</span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"fc0 ls31 wsed\">(26.<span class=\"_ _1\"></span>315)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">128.776 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.27<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">288<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>15.<span class=\"_ _1\"></span>231 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>5.062<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>4.24<span class=\"_ _3\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">465.52<span class=\"_ _1\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(49.<span class=\"_ _3\"></span>116)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.416)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(22<span class=\"_ _5f\"></span>7.153)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(6<span class=\"_ _1\"></span>.672<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(17.<span class=\"_ _3\"></span>196)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(301.<span class=\"_ _5f\"></span>554)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">79.<span class=\"_ _1\"></span>660 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.859 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">61.<span class=\"_ _1\"></span>778 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">8.559 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">7.866 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">4.24<span class=\"_ _5f\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>63.967 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ws52\">le immob<span class=\"_ _3\"></span>ilizzazioni materiali ammontano complessivamente a euro <span class=\"lse ws14\">163.96<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span></span></span></span></span>migliaia, con un <span class=\"ls11 ws8d\">decremento netto di euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">440<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia rispetto al saldo al 31 dicembre 20</span>21 <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span></span></span>eff<span class=\"_ _1\"></span>etto di:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws1e\">invest<span class=\"_ _1\"></span>imenti per <span class=\"ls2c ws15\">euro</span><span class=\"ws0\"> <span class=\"ls18 ws21\">26.<span class=\"_ _1\"></span>562<span class=\"_ _1\"></span></span> </span>m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia, cos\u00ec suddivisi: \u201cDistribuzione\u201d per euro<span class=\"ws0\"> <span class=\"lse ws14\">18.<span class=\"_ _5f\"></span>232<span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>(di cui<span class=\"_ _5f\"></span> euro <span class=\"lse ws14\">8.63<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per diri<span class=\"_ _3\"></span>tti d\u2019uso)<span class=\"ls17 ws17c\">, \u201cShipping\u201d per</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span><span class=\"ls18 ws21\">6.9<span class=\"_ _1\"></span>51</span></span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls2c ws1b7\">(<span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span>6.566<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia per diri<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i d\u2019uso)<span class=\"ws0\">, <span class=\"_ _5f\"></span>\u201c<span class=\"lse ws14\">Servizi<span class=\"ls39 ws21\">\u201d per<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>1.379</span> <span class=\"_ _3\"></span>migliaia <span class=\"ls1b ws16\">(di c<span class=\"_ _1\"></span>ui e<span class=\"_ _1\"></span>uro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">149</span></span> <span class=\"ws1e\">migliaia per<span class=\"_ _1ec\"> </span></span></span></span></span>diritti d\u2019uso)<span class=\"ws0\">, </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws1f\">ammor<span class=\"_ _1\"></span>t<span class=\"ws15\">amen<span class=\"_ _1\"></span>ti di pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r e<span class=\"ls3d ws1d\">uro</span></span></span><span class=\"ff1\"> <span class=\"lse ws14\">26.31<span class=\"_ _5f\"></span>5<span class=\"ls0 ws0\"> migliaia, </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">riclassifiche per <span class=\"ls16 ws73\">netti <span class=\"ls2c ws15\">euro</span></span><span class=\"ws0\"> <span class=\"ls18 ws21\">135</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 fc1 ws16\">dismissioni di ces<span class=\"ws0\">piti <span class=\"ls17 ws3\">per<span class=\"_ _1\"></span></span> <span class=\"lsf ws1f\">netti</span> e<span class=\"ls19 ws2b\">uro <span class=\"ls18 ws21\">854<span class=\"_ _1\"></span></span></span> migliaia; <span class=\"fc0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">in<span class=\"lse ws14\">cremento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 wsba\">p<span class=\"_ _3\"></span>er effetto cambi<span class=\"_ _3\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">302<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia, <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">essenzialmen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">riferit<span class=\"ls0 ws0\">o <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">agli asse<span class=\"_ _1\"></span>ts<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>delle societ\u00e0 messic<span class=\"_ _1\"></span>ane per via di un<span class=\"_ _1\"></span> peso messicano passato da <span class=\"ls0 ws0\">23,<span class=\"_ _1\"></span><span class=\"ls18 ws21\">144</span> <span class=\"_ _43\"> </span></span>pesos del <span class=\"lse ws14\">31<span class=\"_ _1ec\"> </span></span>dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>1 <span class=\"ls10 ws16\">a <span class=\"ls18 ws21\">20</span></span>,<span class=\"ls18 ws21\">856<span class=\"_ _1\"></span></span> <span class=\"ls11\">pesos/euro d<span class=\"_ _3\"></span>el 31 dic<span class=\"_ _3\"></span>embre<span class=\"ls0\"> <span class=\"lse ws14\">20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1ec\"> </span></span></span></span></span></span>T<span class=\"ls2f wsd7\">erren<span class=\"_ _3\"></span>i e fabbr<span class=\"_ _3\"></span>icati<span class=\"ls0 ws0\"> </span></span>La mov<span class=\"ls0 ws75\">imentazione del periodo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws80\">registra<span class=\"_ _5f\"></span> un <span class=\"ls23 ws27\">incr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">complessivo di euro</span> <span class=\"_ _37\"></span><span class=\"lse ws14\">3.001</span> <span class=\"_ _37\"></span>migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>per via principalmente di invest<span class=\"_ _1\"></span>imenti per euro <span class=\"lse ws14\">8.725<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>migliaia<span class=\"ls11 wse0\">, differenze cambio<span class=\"_ _5f\"></span> per eur<span class=\"_ _1\"></span>o 79<span class=\"_ _3\"></span> </span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">e riclassific<span class=\"_ _5f\"></span>he per euro <span class=\"ls18 ws21\">733<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"lsf ws94\">migliaia, par<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> mitigat<span class=\"_ _1\"></span>o da ammort<span class=\"_ _1\"></span>amenti pe<span class=\"_ _1\"></span>r eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span>6.312<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _40\"></span><span class=\"ls19 ws113\">e dismissioni per euro <span class=\"ls18 ws21\">224</span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">migliaia. Gli investimenti per euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">8.725<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">migliaia hanno<span class=\"_ _1ec\"> </span></span></span></span></span></span>essenzialmente riguardato la sistemazione e l\u2019ampliament<span class=\"_ _1\"></span>o del magazzino di Alverca, i lavori di<span class=\"_ _1ec\"> </span>ristrutturazione del nuovo ufficio di Milano,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf wscd\">la<span class=\"_ _1\"></span>vori di<span class=\"_ _1\"></span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o del m<span class=\"ls0 ws8b\">agazzino di Rungis<span class=\"ws0\"> <span class=\"ls1b ws2e\">cui<span class=\"_ _1ec\"> </span></span></span></span></span></span>si aggiungono e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">8.024<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws7d\">migliaia per nu<span class=\"_ _1\"></span>ovi contratti, piuttosto che rinnovi e/o ampliam<span class=\"_ _3\"></span>enti, di<span class=\"_ _1ec\"> </span></span></span></span>affitto di magazzini e <span class=\"_ _3\"></span>uffici assoggettati al p<span class=\"_ _3\"></span>rincipio contabile IFRS 16.<span class=\"_ _3\"></span> Si segnala che il prin<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ipale<span class=\"_ _1ec\"> </span>investimenti legato alla contabilizzazione del<span class=\"_ _3\"></span> principio IFRS 16 \u00e8<span class=\"_ _3\"></span> relativo al rinnovo della<span class=\"_ _1ec\"> </span>concessione spagn<span class=\"_ _1\"></span>ola relativa al Almac\u00e9n 4 presso il sito di Mercabarna.<span class=\"ff2 ls0 ws0\"> <span class=\"_ _0\"> </span></span>All\u2019interno di questa categoria il valore dei te<span class=\"lse ws14\">rreni <span class=\"lsf ws15\">ammonta ad e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>3.33<span class=\"_ _1\"></span>7</span></span></span><span class=\"ws0\"> migliaia, <span class=\"ls19 ws22\">esposto sulla<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"> </span></span>base d<span class=\"_ _5f\"></span>egli atti<span class=\"_ _5f\"></span> di comp<span class=\"_ _5f\"></span>ravendita o<span class=\"_ _5f\"></span>riginari<span class=\"_ _3\"></span> ladd<span class=\"_ _5f\"></span>ove esisten<span class=\"_ _5f\"></span>ti oppure<span class=\"_ _5f\"></span> scorpora<span class=\"_ _5f\"></span>to dal va<span class=\"_ _5f\"></span>lore di<span class=\"_ _5f\"></span> acquisto indistinto del fabbricato sulla base di percentuali prossime al 20%. <span class=\"ws0\"> </span>P<span class=\"ls34 ws136\">iantagioni<span class=\"_ _1\"></span></span> La <span class=\"_ _3f\"> </span><span class=\"ls11 ws46\">voce in esame <span class=\"lse wscb\">regis<span class=\"_ _5f\"></span>tra un <span class=\"ls11 ws23\">decremento<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws1b9\">di eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>9</span></span> <span class=\"_ _3f\"> </span>migli<span class=\"ls10 ws16\">ai<span class=\"ws8a\">a le<span class=\"_ _1\"></span>gato <span class=\"lsf ws1b9\">ag<span class=\"_ _1\"></span>li ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti di<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls11 ws46\"><span class=\"lse wscb\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws16\"><span class=\"ws8a\"><span class=\"lsf ws1b9\"> </span></span></span></span></span></span></span>competenza del<span class=\"_ _3\"></span>l\u2019esercizio<span class=\"_ _5f\"></span> per euro <span class=\"ls18 ws21\">211<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">migliaia, parz<span class=\"_ _1\"></span>ialmente<span class=\"_ _1\"></span> compensato dalla r<span class=\"_ _1\"></span>ivalutazi<span class=\"_ _1\"></span>one del<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"> </span></span></span>pesos messicano per netti eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">72<span class=\"ls0 ws0\"> migliaia. </span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span>I<span class=\"ls2e ws136\">mpianti e<span class=\"_ _1\"></span> macchin<span class=\"_ _1\"></span>ari</span> In questa linea di conto s<span class=\"_ _3\"></span>ono incluse le celle frigo, d<span class=\"_ _3\"></span>i maturazione banane, gli impianti per i<span class=\"_ _5f\"></span>l<span class=\"_ _1ec\"> </span> calibraggio ed il confezionamento dei prodotti, gli impianti di stoccaggio e imballo della frutta<span class=\"_ _1ec\"> </span> (settore<span class=\"ls0 ws0\"> D</span><span class=\"ws22\">istribuz<span class=\"_ _1\"></span>ione) e le navi (settore<span class=\"ls0 ws0\"> <span class=\"ls17 ws3\">Shipping). </span> </span></span>Si segnal<span class=\"_ _1\"></span>a un <span class=\"lsf ws1f\">de<span class=\"ls11 ws9e\">cremento netto<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">dell\u2019anno per <span class=\"ls11 ws23\">euro</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">8<span class=\"_ _1\"></span>.308<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span>principalmente riferito <span class=\"_ _5f\"></span><span class=\"ws28\">al volume<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span>di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i pari a<span class=\"_ _1\"></span>d euro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">14.47<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">mig<span class=\"_ _1\"></span>liaia superiore all\u2019a<span class=\"_ _3\"></span>mmontare degli investiment<span class=\"_ _1\"></span>i pari ad<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>euro  <span class=\"lse ws14\">4.437<span class=\"ls0 ws0\">  <span class=\"wsde\">migliaia Gli investimenti dell\u2019anno sono <span class=\"ls17 ws3\">per  <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">3.405<span class=\"_ _1\"></span></span></span></span></span>  migliaia <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">relativi al</span> <span class=\"_ _69\"> </span><span class=\"ls16 ws73\">setto<span class=\"_ _5f\"></span>re<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"> </span></span></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls23 ws57\">e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>h</span><span class=\"ws44\">anno riguardato principalmente rinnovi e miglioramenti presso i magazzini di<span class=\"_ _1ec\"> </span></span><span class=\"ws44\"> </span>Rung<span class=\"_ _1\"></span>is, A<span class=\"_ _1\"></span>lverc<span class=\"_ _1\"></span>a<span class=\"ls0 ws16\">, Granadilla<span class=\"ws0\"> </span>e Verona, oltre a<span class=\"_ _3\"></span>i normali investimenti d<span class=\"_ _3\"></span>i rinnovo delle d<span class=\"_ _3\"></span>otazioni presso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span>i vari magazzini del Gruppo e per e<span class=\"ls2c ws15\">uro</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">95<span class=\"_ _1\"></span>5</span> <span class=\"_ _40\"></span></span>migliaia nel settore Shipping<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">di c</span></span>u<span class=\"_ _1\"></span>i euro 748 migliaia<span class=\"_ _3\"></span> legati al principio IFRS 16 ed <span class=\"_ _5f\"></span>eur<span class=\"_ _1\"></span>o 207 migliaia pe<span class=\"_ _3\"></span>r upgrade sulle navi.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls1c ws143\">Si se<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nala <span class=\"_ _5f\"></span>un incremento p<span class=\"_ _5f\"></span>er<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1c ws143\"> </span></span>euro <span class=\"lse ws14\">1.884<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws1e\">migliaia per<span class=\"_ _1\"></span> riclassifiche di impianti e macchinari entrati in funzione nel corso dell\u2019anno<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ls11 ws23\"> </span></span></span></span>un effe<span class=\"_ _5f\"></span>tto positivo<span class=\"_ _5f\"></span> per dif<span class=\"_ _3\"></span>fe<span class=\"ls0 ws16\">renze cambio per euro 122 migliaia e dism<span class=\"_ _3\"></span>issioni per euro 276 migliaia<span class=\"ws0\">. </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span> di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span>A<span class=\"ls2e ws136\">ttrezzatu<span class=\"_ _1\"></span>re indus<span class=\"_ _1\"></span>triali e c<span class=\"_ _1\"></span>omme<span class=\"_ _1\"></span>rciali</span> In<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls10 ws8a\">tale compar<span class=\"_ _1\"></span>to</span> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">(essenzialmente composto dalla flotta contenitor<span class=\"_ _1\"></span>i della societ\u00e0 di Shipping)</span> </span>l<span class=\"ls11 ws23\">\u2019incremento</span> <span class=\"_ _9\"></span><span class=\"lse ws29\">per euro <span class=\"ws14\">2.<span class=\"_ _5f\"></span>70<span class=\"ls0 ws0\">8 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws7e\">si le<span class=\"_ _1\"></span>ga essenzialmente<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">ag<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">5.780<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"lse ws29\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te compe<span class=\"_ _1\"></span>nsato da <span class=\"_ _1\"></span><span class=\"lsf ws15\">ammorta<span class=\"_ _1\"></span>menti<span class=\"_ _1\"></span> per eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">2.908<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _3\"></span> </span></span></span>A<span class=\"ls2d wsd4\">ltri beni materiali</span>  La voce espone i beni posseduti dal Gruppo quali i mo<span class=\"_ _3\"></span>bili e gli arredi, le attrezzature informatiche<span class=\"_ _1ec\"> </span> ed elettroni<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he, il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>co aut<span class=\"_ _3\"></span>ovetture, <span class=\"_ _3\"></span>etc.  <span class=\"ls0\"> </span>L\u2019increme<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span><span class=\"ls19 ws2d\">o di euro <span class=\"ls18 ws21\">919<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia del periodo</span> riflette <span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"ls16 wscd\">l\u2019e<span class=\"_ _5f\"></span>ffetto in<span class=\"_ _5f\"></span>vesti<span class=\"_ _3\"></span>menti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">per e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>3.631<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>migliaia, <span class=\"_ _fc\"> </span></span><span class=\"ws1cb\">variazio<span class=\"_ _5f\"></span>ne per d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renze camb<span class=\"_ _3\"></span>io p<span class=\"_ _5f\"></span>er euro <span class=\"ls18 ws21\">29<span class=\"ls0 ws0\"> <span class=\"_ _fc\"> </span>migliaia <span class=\"_ _46\"> </span><span class=\"lsf ws1cc\">co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>i da</span> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span><span class=\"lse ws14\">2.408<span class=\"ls0 ws0\"> migliaia e </span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">dismissioni per <span class=\"ls16 ws73\">netti<span class=\"_ _5f\"></span> <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">35<span class=\"_ _1\"></span>4</span> migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws73\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso ed acconti<span class=\"ls0 ws0\"> </span></span>L\u2019in<span class=\"lse ws14\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ls19 ws9d\">di questa voce <span class=\"_ _1\"></span><span class=\"ls2c ws19c\">di eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.378<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span>migliaia <span class=\"ls2b wsbb\">scont<span class=\"_ _1\"></span>a </span><span class=\"ws1e\">l\u2019iscrizione di investimenti per euro <span class=\"lse ws14\">3.989<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>migliaia legati principalmente ai lavori di sistemazione ed ampliamento del magazzino di Alverca,<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Dos Herman<span class=\"_ _1\"></span>as<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Granadilla<span class=\"ls23 ws54\">, R<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>is</span><span class=\"ws7d\">. Tale variazione in</span> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">aumen<span class=\"_ _1\"></span>to risu<span class=\"_ _1\"></span>lta parzi<span class=\"_ _1\"></span>almente co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lsf wsdd\"> </span></span></span>dalla riduzione per euro <span class=\"ls18 ws21\">2.6<span class=\"_ _1\"></span>10</span><span class=\"ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _69\"> </span></span>per l\u2019entrata in funzione di cespiti legati a lavori di<span class=\"_ _1ec\"> </span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  </span>di<span class=\"ls0 ws0\">  <span class=\"lse wsbf\">fabbrica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i e d<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\">  <span class=\"ws74\">impianti e macchinari nelle sedi <span class=\"ls19 ws2b\">portoghesi<span class=\"ls11 ws23\">,  </span></span></span></span>fra<span class=\"_ _3\"></span>ncesi<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsbf\"> </span></span>spagnole<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span>possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span> de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span>Leasing <span class=\"ls0 ws0\">\u2013 <span class=\"ls5d\">IFRS 16<span class=\"_ _1\"></span></span> </span>Il Gruppo ha applicato l\u2019IFRS 16 al 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019 utilizzando il <span class=\"lsf wsd0\">metodo ret<span class=\"_ _1\"></span>roatti<span class=\"_ _1\"></span>vo modificat<span class=\"_ _1\"></span>o ed<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsd0\"> </span>in conformit\u00e0 allo stesso ha iscritto il \u201cRight of use\u201d n<span class=\"ls0 ws24\">ella voce \u201cImmobili, impianti <span class=\"_ _3\"></span>e macchinari\u201d,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws24\"> </span>all\u2019interno di ciascuna cate<span class=\"_ _3\"></span>goria di appartenenza<span class=\"ls23 ws27\">. <span class=\"_ _37\"></span></span>A com<span class=\"_ _3\"></span>pletamento dell\u2019informativa di cui alla<span class=\"_ _3\"></span> tabella prec<span class=\"_ _3\"></span>edente s<span class=\"ls19 ws22\">i for<span class=\"lsf ws15\">nisce un dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lla mov<span class=\"_ _1\"></span>imentazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019ammont<span class=\"_ _1\"></span>are dei dir<span class=\"_ _1\"></span>itti d\u2019u<span class=\"_ _1\"></span>so<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws22\"><span class=\"lsf ws15\"> </span></span>iscritti dal Gruppo per gli esercizi 20<span class=\"ws0\">21 <span class=\"ls18 ws27\">e 202</span>2.<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> Terreni e<span class=\"_ _1ec\"> </span> Fabbric<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"_ _1ec\"> </span> Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _1ec\"> </span> Altri beni<span class=\"ws0\"> <span class=\"_ _112\"> </span>Tot<span class=\"_ _1\"></span>ale<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Costo storico<span class=\"_ _1ec\"> </span> 26.397  307  11.092  2.690  40.486  F.do ammortamento<span class=\"_ _1ec\"> </span> (6.485) (163)<span class=\"_ _1ec\"> </span> (4.413)<span class=\"_ _1ec\"> </span> (1.108) (12.170)<span class=\"_ _1ec\"> </span> Saldo al 31.12.2020<span class=\"_ _1ec\"> </span> 19.913  143  6.679  1.582  28.317  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>-  -  -  -  -  Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"lse ws14\">5.400 </span> <span class=\"_ _3d\"> </span><span class=\"lse ws14\">9.910 </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1.233 </span> <span class=\"_ _95\"> </span><span class=\"lse ws14\">1.135 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"lse ws14\">17.677 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"lse ws14\">(2.138</span>) <span class=\"_ _3a\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span><span class=\"lse ws14\">(1.346</span>) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(691</span>) <span class=\"_ _c3\"> </span><span class=\"lse ws14\">(4.175<span class=\"_ _3\"></span><span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.487 <span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span>-  <span class=\"_ _cd\"> </span></span>1.346 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"lse ws14\">649 </span> <span class=\"_ _79\"> </span><span class=\"lse ws14\">3.482 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- </span><span class=\"ls0 ws0\"> </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _ca\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- <span class=\"_ _1\"></span> Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"lse ws14\">(3.514<span class=\"_ _3\"></span><span class=\"ls0 ws0\">) <span class=\"_ _58\"> </span><span class=\"ls1c ws2f\">(82</span>) <span class=\"_ _c5\"> </span><span class=\"lse ws14\">(2.6<span class=\"_ _5f\"></span>56<span class=\"ls0 ws0\">) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(7<span class=\"_ _1\"></span>31</span>) <span class=\"_ _c3\"> </span></span>(6.9<span class=\"_ _3\"></span>83<span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>Costo storico<span class=\"_ _1ec\"> </span> 29.659  10.216  10.979  3.135  53.988  F.do ammortamento<span class=\"_ _1ec\"> </span> (8.511) (245)<span class=\"_ _1ec\"> </span> (5.723)<span class=\"_ _1ec\"> </span> (1.191) (15.670)<span class=\"_ _1ec\"> </span> Saldo al 31.12.2021<span class=\"_ _1ec\"> </span> 21.148  9.971  5.255  1.944  38.318  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>-  -  -  -  -  Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"fc0 lse ws14\">8.024 </span> <span class=\"_ _3d\"> </span><span class=\"fc0 lse ws14\">748 </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">5.706 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">874 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">15.352 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.97<span class=\"_ _1\"></span>3)</span> <span class=\"_ _58\"> </span><span class=\"fc0 lse ws14\">(133)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>215)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(748)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.06<span class=\"_ _1\"></span>9)</span> </span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.811 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>133 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11f\"> </span></span>3.215 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">736 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">5.896 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2b\"> </span><span class=\"fc0\">- </span> </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _ca\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _4c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>662)</span> <span class=\"_ _58\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.380)</span> <span class=\"_ _7a\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.814)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(704)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">(12.560)</span> </span>Costo storico<span class=\"_ _1ec\"> </span> 35.710 <span class=\"fc1\"> </span>10.831 <span class=\"fc1\"> </span>13.470 <span class=\"fc1\"> </span>3.261 <span class=\"fc1\"> </span>63.271 <span class=\"fc1\"> </span>F.do ammortamento<span class=\"_ _1ec\"> </span> (10.361)<span class=\"fc1\"> </span>(5.492)<span class=\"fc1\"> </span>(5.323)<span class=\"fc1\"> </span>(1.158)<span class=\"fc1\"> </span>(22.334)<span class=\"fc1\"> </span>Saldo al 31.12.2022 <span class=\"_ _17\"> </span><span class=\"fc0\">25.348 </span> <span class=\"_ _e8\"> </span><span class=\"fc0\">5.339 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">8.147 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">2.102 </span> <span class=\"_ _77\"> </span><span class=\"fc0\">40.937 </span> Al 31 dicembre 2022 la<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0 finanziaria le<span class=\"_ _3\"></span>gata all\u2019applicazione dell\u2019IFRS <span class=\"_ _3\"></span>16 risulta pari ad e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"ws0\"> </span>41.574<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse wscf\">miglia<span class=\"_ _5f\"></span>ia (con<span class=\"_ _3\"></span>tro e<span class=\"_ _5f\"></span>uro 39.061<span class=\"_ _5f\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 2<span class=\"_ _5f\"></span>021), a f<span class=\"_ _5f\"></span>ronte di<span class=\"_ _5f\"></span> incremen<span class=\"_ _3\"></span>ti d<span class=\"_ _3\"></span>i euro<span class=\"_ _3\"></span> <span class=\"ws14\">15.<span class=\"_ _3\"></span>352<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>migliaia per nuovi contratti stipulati ne<span class=\"_ _1\"></span>l corso del 2022, e decrementi di euro<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>2.659<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span></span>migliaia per<span class=\"_ _1ec\"> </span> pagamenti del<span class=\"_ _3\"></span> periodo ed<span class=\"_ _3\"></span> euro <span class=\"lse ws14\">179<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per riduzioni a seguito</span> <span class=\"ws58\">di interruzione dei contratti di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>affitto/nolegg<span class=\"_ _1\"></span>io.<span class=\"ls0 ws0\"> </span>Alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _1\"></span>e <span class=\"ls19 ws22\">il tasso medio ponderato in esser<span class=\"_ _1\"></span>e sui contratti risulta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">pari a</span>l <span class=\"lse ws14\">3,49<span class=\"ls17 ws3\">%.</span></span> </span></span>Per il Gruppo l\u2019applicazione del principio IFRS 16 ha un impatto significativo in termini di <span class=\"ls19 ws2b\">posizione<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2b\"> </span>finanz<span class=\"_ _1\"></span>iaria nett<span class=\"_ _1\"></span>a e di Adjusted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws97\">stante l\u2019esistenza di numerosi c<span class=\"_ _1\"></span>ontratti di concessione e/o<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls2 ws61\"><span class=\"ls0 ws0\"><span class=\"ls19 ws97\"> </span></span></span>affitto di magazzini/posti vendita sui m<span class=\"_ _3\"></span>ercati ortofrutticoli, nonch\u00e9 di leasin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span> operativi sulla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">qu<span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls2a ws3e\"> </span></span>nave e sulla<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">flotta<span class=\"_ _3\"></span> cont<span class=\"_ _5f\"></span>enitori \u201c<span class=\"_ _5f\"></span>reefer\u201d d<span class=\"ls0 ws0\">e<span class=\"ws6c\">lla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"ls10 ws16\">armator<span class=\"_ _1\"></span>iale</span>, con un impatto dell\u2019<span class=\"lsf ws1f\">Adjusted<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"ws6c\"><span class=\"lsf ws1f\"> </span></span></span></span></span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>2 <span class=\"_ _43\"> </span><span class=\"lsf ws6b\">di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">13.788</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>ontro <span class=\"_ _43\"> </span><span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _43\"> </span><span class=\"lse ws14\">7.<span class=\"ls18 ws21\">663</span></span></span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">dell\u2019esercizio 20<span class=\"_ _1\"></span></span>21. <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">Si segnala, come g<span class=\"_ _1\"></span>i\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsb3\"> </span>riporta<span class=\"_ _5f\"></span>to in preced<span class=\"_ _5f\"></span>enza, <span class=\"ls0 ws0\">c<span class=\"ws28\">he l\u2019ingresso della quinta nave non ha</span> <span class=\"_ _5f\"></span><span class=\"ls2c ws15\">av<span class=\"_ _1\"></span>uto<span class=\"ls0 ws0\"> <span class=\"ls23 ws143\">effett<span class=\"_ _1\"></span>o su<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed</span></span> <span class=\"_ _5f\"></span><span class=\"ls2 ws61\">EBITDA<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"><span class=\"ls2 ws61\"> </span></span></span></span>dell\u2019e<span class=\"lse ws23\">sercizi<span class=\"_ _3\"></span>o 202<span class=\"_ _5f\"></span>1 in quanto<span class=\"_ _5f\"></span> i costi e ri<span class=\"_ _5f\"></span>cavi ad ess<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativi risul<span class=\"_ _5f\"></span>tano tutti d<span class=\"_ _5f\"></span>i compete<span class=\"_ _5f\"></span>nza 2022.<span class=\"_ _1ec\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-786": {
   "value": "NOTA 3. Immobili<span class=\"ls4 ws86\">, impi<span class=\"_ _3\"></span>anti e m<span class=\"ls7 ws11\">acchinari<span class=\"ls0 ws0\"> </span></span></span><span class=\"ls4 ws86\"><span class=\"ls7 ws11\"><span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span> Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span> beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span> in<span class=\"_ _1ec\"> </span> corso e<span class=\"_ _1ec\"> </span> acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">123.093 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">2.22<span class=\"_ _5f\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">276<span class=\"_ _1\"></span>.840 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>333 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.095<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>848 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls53 ws191\">4<span class=\"_ _1\"></span>39.435 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(42.<span class=\"_ _3\"></span>199)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls4b ws164\">(<span class=\"_ _3\"></span>598)<span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>(207.40<span class=\"_ _5f\"></span>4)<span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(6.009<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span></span>(16.6<span class=\"_ _5f\"></span>43)<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span>- <span class=\"_ _113\"> </span></span>(<span class=\"_ _3\"></span>272.<span class=\"_ _3\"></span>853)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">8<span class=\"_ _1\"></span>0.894 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.629 </span> <span class=\"_ _d1\"> </span></span>6<span class=\"_ _1\"></span>9.437 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">7.<span class=\"_ _3\"></span>324 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.451 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">848 </span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">166<span class=\"_ _1\"></span>.582 </span> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> </span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">7.766 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">13.596 </span> <span class=\"_ _32\"> </span><span class=\"fc0 ls31 wsed\">1.312 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.135 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">2.736 </span> <span class=\"_ _ff\"> </span><span class=\"fc0 ls31 wsed\">28.<span class=\"_ _1\"></span>546 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(9.396)<span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _fe\"> </span></span>(7.413)<span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span></span>(1.<span class=\"_ _1\"></span>578)<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.833)<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span>-  <span class=\"_ _80\"> </span></span>(21.219)<span class=\"ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>3.448 <span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _fe\"> </span></span>6.915 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>1.576 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>2.482 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>-  <span class=\"_ _80\"> </span></span>14.421 <span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(7)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>887 <span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span></span>(234)<span class=\"ls0 ws0\"> <span class=\"_ _80\"> </span>-  <span class=\"_ _8a\"> </span></span>8 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>(<span class=\"_ _1\"></span>717)<span class=\"ls0 ws0\"> <span class=\"_ _6b\"> </span></span>(63)<span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span><span class=\"ls31 wsed\">(310)</span> <span class=\"_ _f0\"> </span><span class=\"ls31 wsed\">313 </span> <span class=\"_ _9e\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _95\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">3 </span> Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"ls13 ws18\">s<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>73 <span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>41 <span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span>142 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>2 <span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span></span>20 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span>-  <span class=\"_ _11c\"> </span></span>279 <span class=\"ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(34)<span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span></span>(16)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(71)<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span></span>(2)<span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>14)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _80\"> </span></span>(137)<span class=\"ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">(6.086)</span> <span class=\"_ _70\"> </span><span class=\"ls31 wsed\">(233)</span> <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">(12.599)</span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(2.<span class=\"_ _1\"></span>784)</span> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">(2.303)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">(24.<span class=\"_ _1\"></span>005)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>069 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>- <span class=\"_ _120\"> </span><span class=\"ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">7<span class=\"_ _1\"></span>6.659 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span>7<span class=\"_ _1\"></span>0.086 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">5.<span class=\"_ _3\"></span>850 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.947 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">2.867 </span> <span class=\"_ _c0\"> </span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407<span class=\"_ _1ec\"> </span></span></span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span>Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span>macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span>ind.li e<span class=\"_ _1ec\"> </span>comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span>beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span>in<span class=\"_ _1ec\"> </span>corso e<span class=\"_ _1ec\"> </span>acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>13.<span class=\"_ _1\"></span>069 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">1 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">76.<span class=\"_ _1\"></span>659 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">70.<span class=\"_ _1\"></span>086 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">5.850 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">6.947 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">2.86<span class=\"_ _5f\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> <span class=\"_ _a7\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _7e\"> </span><span class=\"ff1 fc0\"> </span><span class=\"ff7\"> <span class=\"_ _8a\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _121\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _9e\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _11e\"> </span><span class=\"ff1 fc0\"> </span> </span></span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">8.725 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">4.437 </span> <span class=\"_ _39\"> </span><span class=\"fc0 ls31 wsed\">5.780 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.631 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">3.989 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls31 wsed\">26.562 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(2.365)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>(918)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(3.215)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.077)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(8.575)<span class=\"fc1 ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>2.141 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>642 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>3.215 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.723 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>7.721 <span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>733 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>2.210 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>(408)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>2.610)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>(78)<span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ls31 wsed\">(326)</span><span class=\"fc1\"> <span class=\"_ _11c\"> </span></span><span class=\"ls31 wsed\">244 </span><span class=\"fc1\"> <span class=\"_ _1b\"> </span></span><span class=\"ls31 wsed\">24 </span><span class=\"fc1\"> <span class=\"_ _b2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ls31 wsed\">(57)</span><span class=\"fc1\"> </span>Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>120 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11e\"> </span></span>270 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>634 <span class=\"fc1 ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(75)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _da\"> </span></span>(48)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(148)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(5)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>56)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(332)<span class=\"fc1 ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls31 wsed\">(6.312)</span> <span class=\"_ _70\"> </span><span class=\"fc0 ls31 wsed\">(211)</span> <span class=\"_ _da\"> </span><span class=\"fc0 ls31 wsed\">(14.476)</span> <span class=\"_ _cf\"> </span><span class=\"fc0 ls31 wsed\">(2.<span class=\"_ _1\"></span>908)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls31 wsed\">(2.408)</span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"fc0 ls31 wsed\">(26.<span class=\"_ _1\"></span>315)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">128.776 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.27<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">288<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>15.<span class=\"_ _1\"></span>231 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>5.062<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>4.24<span class=\"_ _3\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">465.52<span class=\"_ _1\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(49.<span class=\"_ _3\"></span>116)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.416)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(22<span class=\"_ _5f\"></span>7.153)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(6<span class=\"_ _1\"></span>.672<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(17.<span class=\"_ _3\"></span>196)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(301.<span class=\"_ _5f\"></span>554)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">79.<span class=\"_ _1\"></span>660 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.859 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">61.<span class=\"_ _1\"></span>778 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">8.559 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">7.866 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">4.24<span class=\"_ _5f\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>63.967 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ws52\">le immob<span class=\"_ _3\"></span>ilizzazioni materiali ammontano complessivamente a euro <span class=\"lse ws14\">163.96<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span></span></span></span></span>migliaia, con un <span class=\"ls11 ws8d\">decremento netto di euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">440<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia rispetto al saldo al 31 dicembre 20</span>21 <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span></span></span>eff<span class=\"_ _1\"></span>etto di:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws1e\">invest<span class=\"_ _1\"></span>imenti per <span class=\"ls2c ws15\">euro</span><span class=\"ws0\"> <span class=\"ls18 ws21\">26.<span class=\"_ _1\"></span>562<span class=\"_ _1\"></span></span> </span>m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia, cos\u00ec suddivisi: \u201cDistribuzione\u201d per euro<span class=\"ws0\"> <span class=\"lse ws14\">18.<span class=\"_ _5f\"></span>232<span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>(di cui<span class=\"_ _5f\"></span> euro <span class=\"lse ws14\">8.63<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per diri<span class=\"_ _3\"></span>tti d\u2019uso)<span class=\"ls17 ws17c\">, \u201cShipping\u201d per</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span><span class=\"ls18 ws21\">6.9<span class=\"_ _1\"></span>51</span></span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls2c ws1b7\">(<span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span>6.566<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia per diri<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i d\u2019uso)<span class=\"ws0\">, <span class=\"_ _5f\"></span>\u201c<span class=\"lse ws14\">Servizi<span class=\"ls39 ws21\">\u201d per<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>1.379</span> <span class=\"_ _3\"></span>migliaia <span class=\"ls1b ws16\">(di c<span class=\"_ _1\"></span>ui e<span class=\"_ _1\"></span>uro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">149</span></span> <span class=\"ws1e\">migliaia per<span class=\"_ _1ec\"> </span></span></span></span></span>diritti d\u2019uso)<span class=\"ws0\">, </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws1f\">ammor<span class=\"_ _1\"></span>t<span class=\"ws15\">amen<span class=\"_ _1\"></span>ti di pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r e<span class=\"ls3d ws1d\">uro</span></span></span><span class=\"ff1\"> <span class=\"lse ws14\">26.31<span class=\"_ _5f\"></span>5<span class=\"ls0 ws0\"> migliaia, </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">riclassifiche per <span class=\"ls16 ws73\">netti <span class=\"ls2c ws15\">euro</span></span><span class=\"ws0\"> <span class=\"ls18 ws21\">135</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 fc1 ws16\">dismissioni di ces<span class=\"ws0\">piti <span class=\"ls17 ws3\">per<span class=\"_ _1\"></span></span> <span class=\"lsf ws1f\">netti</span> e<span class=\"ls19 ws2b\">uro <span class=\"ls18 ws21\">854<span class=\"_ _1\"></span></span></span> migliaia; <span class=\"fc0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">in<span class=\"lse ws14\">cremento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 wsba\">p<span class=\"_ _3\"></span>er effetto cambi<span class=\"_ _3\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">302<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia, <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">essenzialmen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">riferit<span class=\"ls0 ws0\">o <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">agli asse<span class=\"_ _1\"></span>ts<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>delle societ\u00e0 messic<span class=\"_ _1\"></span>ane per via di un<span class=\"_ _1\"></span> peso messicano passato da <span class=\"ls0 ws0\">23,<span class=\"_ _1\"></span><span class=\"ls18 ws21\">144</span> <span class=\"_ _43\"> </span></span>pesos del <span class=\"lse ws14\">31<span class=\"_ _1ec\"> </span></span>dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>1 <span class=\"ls10 ws16\">a <span class=\"ls18 ws21\">20</span></span>,<span class=\"ls18 ws21\">856<span class=\"_ _1\"></span></span> <span class=\"ls11\">pesos/euro d<span class=\"_ _3\"></span>el 31 dic<span class=\"_ _3\"></span>embre<span class=\"ls0\"> <span class=\"lse ws14\">20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1ec\"> </span></span></span></span></span></span>T<span class=\"ls2f wsd7\">erren<span class=\"_ _3\"></span>i e fabbr<span class=\"_ _3\"></span>icati<span class=\"ls0 ws0\"> </span></span>La mov<span class=\"ls0 ws75\">imentazione del periodo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws80\">registra<span class=\"_ _5f\"></span> un <span class=\"ls23 ws27\">incr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">complessivo di euro</span> <span class=\"_ _37\"></span><span class=\"lse ws14\">3.001</span> <span class=\"_ _37\"></span>migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>per via principalmente di invest<span class=\"_ _1\"></span>imenti per euro <span class=\"lse ws14\">8.725<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>migliaia<span class=\"ls11 wse0\">, differenze cambio<span class=\"_ _5f\"></span> per eur<span class=\"_ _1\"></span>o 79<span class=\"_ _3\"></span> </span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">e riclassific<span class=\"_ _5f\"></span>he per euro <span class=\"ls18 ws21\">733<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"lsf ws94\">migliaia, par<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> mitigat<span class=\"_ _1\"></span>o da ammort<span class=\"_ _1\"></span>amenti pe<span class=\"_ _1\"></span>r eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span>6.312<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _40\"></span><span class=\"ls19 ws113\">e dismissioni per euro <span class=\"ls18 ws21\">224</span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">migliaia. Gli investimenti per euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">8.725<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">migliaia hanno<span class=\"_ _1ec\"> </span></span></span></span></span></span>essenzialmente riguardato la sistemazione e l\u2019ampliament<span class=\"_ _1\"></span>o del magazzino di Alverca, i lavori di<span class=\"_ _1ec\"> </span>ristrutturazione del nuovo ufficio di Milano,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf wscd\">la<span class=\"_ _1\"></span>vori di<span class=\"_ _1\"></span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o del m<span class=\"ls0 ws8b\">agazzino di Rungis<span class=\"ws0\"> <span class=\"ls1b ws2e\">cui<span class=\"_ _1ec\"> </span></span></span></span></span></span>si aggiungono e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">8.024<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws7d\">migliaia per nu<span class=\"_ _1\"></span>ovi contratti, piuttosto che rinnovi e/o ampliam<span class=\"_ _3\"></span>enti, di<span class=\"_ _1ec\"> </span></span></span></span>affitto di magazzini e <span class=\"_ _3\"></span>uffici assoggettati al p<span class=\"_ _3\"></span>rincipio contabile IFRS 16.<span class=\"_ _3\"></span> Si segnala che il prin<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ipale<span class=\"_ _1ec\"> </span>investimenti legato alla contabilizzazione del<span class=\"_ _3\"></span> principio IFRS 16 \u00e8<span class=\"_ _3\"></span> relativo al rinnovo della<span class=\"_ _1ec\"> </span>concessione spagn<span class=\"_ _1\"></span>ola relativa al Almac\u00e9n 4 presso il sito di Mercabarna.<span class=\"ff2 ls0 ws0\"> <span class=\"_ _0\"> </span></span>All\u2019interno di questa categoria il valore dei te<span class=\"lse ws14\">rreni <span class=\"lsf ws15\">ammonta ad e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>3.33<span class=\"_ _1\"></span>7</span></span></span><span class=\"ws0\"> migliaia, <span class=\"ls19 ws22\">esposto sulla<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"> </span></span>base d<span class=\"_ _5f\"></span>egli atti<span class=\"_ _5f\"></span> di comp<span class=\"_ _5f\"></span>ravendita o<span class=\"_ _5f\"></span>riginari<span class=\"_ _3\"></span> ladd<span class=\"_ _5f\"></span>ove esisten<span class=\"_ _5f\"></span>ti oppure<span class=\"_ _5f\"></span> scorpora<span class=\"_ _5f\"></span>to dal va<span class=\"_ _5f\"></span>lore di<span class=\"_ _5f\"></span> acquisto indistinto del fabbricato sulla base di percentuali prossime al 20%. <span class=\"ws0\"> </span>P<span class=\"ls34 ws136\">iantagioni<span class=\"_ _1\"></span></span> La <span class=\"_ _3f\"> </span><span class=\"ls11 ws46\">voce in esame <span class=\"lse wscb\">regis<span class=\"_ _5f\"></span>tra un <span class=\"ls11 ws23\">decremento<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws1b9\">di eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>9</span></span> <span class=\"_ _3f\"> </span>migli<span class=\"ls10 ws16\">ai<span class=\"ws8a\">a le<span class=\"_ _1\"></span>gato <span class=\"lsf ws1b9\">ag<span class=\"_ _1\"></span>li ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti di<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls11 ws46\"><span class=\"lse wscb\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws16\"><span class=\"ws8a\"><span class=\"lsf ws1b9\"> </span></span></span></span></span></span></span>competenza del<span class=\"_ _3\"></span>l\u2019esercizio<span class=\"_ _5f\"></span> per euro <span class=\"ls18 ws21\">211<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">migliaia, parz<span class=\"_ _1\"></span>ialmente<span class=\"_ _1\"></span> compensato dalla r<span class=\"_ _1\"></span>ivalutazi<span class=\"_ _1\"></span>one del<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"> </span></span></span>pesos messicano per netti eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">72<span class=\"ls0 ws0\"> migliaia. </span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span>I<span class=\"ls2e ws136\">mpianti e<span class=\"_ _1\"></span> macchin<span class=\"_ _1\"></span>ari</span> In questa linea di conto s<span class=\"_ _3\"></span>ono incluse le celle frigo, d<span class=\"_ _3\"></span>i maturazione banane, gli impianti per i<span class=\"_ _5f\"></span>l<span class=\"_ _1ec\"> </span> calibraggio ed il confezionamento dei prodotti, gli impianti di stoccaggio e imballo della frutta<span class=\"_ _1ec\"> </span> (settore<span class=\"ls0 ws0\"> D</span><span class=\"ws22\">istribuz<span class=\"_ _1\"></span>ione) e le navi (settore<span class=\"ls0 ws0\"> <span class=\"ls17 ws3\">Shipping). </span> </span></span>Si segnal<span class=\"_ _1\"></span>a un <span class=\"lsf ws1f\">de<span class=\"ls11 ws9e\">cremento netto<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">dell\u2019anno per <span class=\"ls11 ws23\">euro</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">8<span class=\"_ _1\"></span>.308<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span>principalmente riferito <span class=\"_ _5f\"></span><span class=\"ws28\">al volume<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span>di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i pari a<span class=\"_ _1\"></span>d euro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">14.47<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">mig<span class=\"_ _1\"></span>liaia superiore all\u2019a<span class=\"_ _3\"></span>mmontare degli investiment<span class=\"_ _1\"></span>i pari ad<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>euro  <span class=\"lse ws14\">4.437<span class=\"ls0 ws0\">  <span class=\"wsde\">migliaia Gli investimenti dell\u2019anno sono <span class=\"ls17 ws3\">per  <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">3.405<span class=\"_ _1\"></span></span></span></span></span>  migliaia <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">relativi al</span> <span class=\"_ _69\"> </span><span class=\"ls16 ws73\">setto<span class=\"_ _5f\"></span>re<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"> </span></span></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls23 ws57\">e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>h</span><span class=\"ws44\">anno riguardato principalmente rinnovi e miglioramenti presso i magazzini di<span class=\"_ _1ec\"> </span></span><span class=\"ws44\"> </span>Rung<span class=\"_ _1\"></span>is, A<span class=\"_ _1\"></span>lverc<span class=\"_ _1\"></span>a<span class=\"ls0 ws16\">, Granadilla<span class=\"ws0\"> </span>e Verona, oltre a<span class=\"_ _3\"></span>i normali investimenti d<span class=\"_ _3\"></span>i rinnovo delle d<span class=\"_ _3\"></span>otazioni presso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span>i vari magazzini del Gruppo e per e<span class=\"ls2c ws15\">uro</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">95<span class=\"_ _1\"></span>5</span> <span class=\"_ _40\"></span></span>migliaia nel settore Shipping<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">di c</span></span>u<span class=\"_ _1\"></span>i euro 748 migliaia<span class=\"_ _3\"></span> legati al principio IFRS 16 ed <span class=\"_ _5f\"></span>eur<span class=\"_ _1\"></span>o 207 migliaia pe<span class=\"_ _3\"></span>r upgrade sulle navi.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls1c ws143\">Si se<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nala <span class=\"_ _5f\"></span>un incremento p<span class=\"_ _5f\"></span>er<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1c ws143\"> </span></span>euro <span class=\"lse ws14\">1.884<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws1e\">migliaia per<span class=\"_ _1\"></span> riclassifiche di impianti e macchinari entrati in funzione nel corso dell\u2019anno<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ls11 ws23\"> </span></span></span></span>un effe<span class=\"_ _5f\"></span>tto positivo<span class=\"_ _5f\"></span> per dif<span class=\"_ _3\"></span>fe<span class=\"ls0 ws16\">renze cambio per euro 122 migliaia e dism<span class=\"_ _3\"></span>issioni per euro 276 migliaia<span class=\"ws0\">. </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span> di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span>A<span class=\"ls2e ws136\">ttrezzatu<span class=\"_ _1\"></span>re indus<span class=\"_ _1\"></span>triali e c<span class=\"_ _1\"></span>omme<span class=\"_ _1\"></span>rciali</span> In<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls10 ws8a\">tale compar<span class=\"_ _1\"></span>to</span> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">(essenzialmente composto dalla flotta contenitor<span class=\"_ _1\"></span>i della societ\u00e0 di Shipping)</span> </span>l<span class=\"ls11 ws23\">\u2019incremento</span> <span class=\"_ _9\"></span><span class=\"lse ws29\">per euro <span class=\"ws14\">2.<span class=\"_ _5f\"></span>70<span class=\"ls0 ws0\">8 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws7e\">si le<span class=\"_ _1\"></span>ga essenzialmente<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">ag<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">5.780<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"lse ws29\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te compe<span class=\"_ _1\"></span>nsato da <span class=\"_ _1\"></span><span class=\"lsf ws15\">ammorta<span class=\"_ _1\"></span>menti<span class=\"_ _1\"></span> per eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">2.908<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _3\"></span> </span></span></span>A<span class=\"ls2d wsd4\">ltri beni materiali</span>  La voce espone i beni posseduti dal Gruppo quali i mo<span class=\"_ _3\"></span>bili e gli arredi, le attrezzature informatiche<span class=\"_ _1ec\"> </span> ed elettroni<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he, il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>co aut<span class=\"_ _3\"></span>ovetture, <span class=\"_ _3\"></span>etc.  <span class=\"ls0\"> </span>L\u2019increme<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span><span class=\"ls19 ws2d\">o di euro <span class=\"ls18 ws21\">919<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia del periodo</span> riflette <span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"ls16 wscd\">l\u2019e<span class=\"_ _5f\"></span>ffetto in<span class=\"_ _5f\"></span>vesti<span class=\"_ _3\"></span>menti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">per e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>3.631<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>migliaia, <span class=\"_ _fc\"> </span></span><span class=\"ws1cb\">variazio<span class=\"_ _5f\"></span>ne per d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renze camb<span class=\"_ _3\"></span>io p<span class=\"_ _5f\"></span>er euro <span class=\"ls18 ws21\">29<span class=\"ls0 ws0\"> <span class=\"_ _fc\"> </span>migliaia <span class=\"_ _46\"> </span><span class=\"lsf ws1cc\">co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>i da</span> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span><span class=\"lse ws14\">2.408<span class=\"ls0 ws0\"> migliaia e </span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">dismissioni per <span class=\"ls16 ws73\">netti<span class=\"_ _5f\"></span> <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">35<span class=\"_ _1\"></span>4</span> migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws73\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso ed acconti<span class=\"ls0 ws0\"> </span></span>L\u2019in<span class=\"lse ws14\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ls19 ws9d\">di questa voce <span class=\"_ _1\"></span><span class=\"ls2c ws19c\">di eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.378<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span>migliaia <span class=\"ls2b wsbb\">scont<span class=\"_ _1\"></span>a </span><span class=\"ws1e\">l\u2019iscrizione di investimenti per euro <span class=\"lse ws14\">3.989<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>migliaia legati principalmente ai lavori di sistemazione ed ampliamento del magazzino di Alverca,<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Dos Herman<span class=\"_ _1\"></span>as<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Granadilla<span class=\"ls23 ws54\">, R<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>is</span><span class=\"ws7d\">. Tale variazione in</span> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">aumen<span class=\"_ _1\"></span>to risu<span class=\"_ _1\"></span>lta parzi<span class=\"_ _1\"></span>almente co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lsf wsdd\"> </span></span></span>dalla riduzione per euro <span class=\"ls18 ws21\">2.6<span class=\"_ _1\"></span>10</span><span class=\"ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _69\"> </span></span>per l\u2019entrata in funzione di cespiti legati a lavori di<span class=\"_ _1ec\"> </span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  </span>di<span class=\"ls0 ws0\">  <span class=\"lse wsbf\">fabbrica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i e d<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\">  <span class=\"ws74\">impianti e macchinari nelle sedi <span class=\"ls19 ws2b\">portoghesi<span class=\"ls11 ws23\">,  </span></span></span></span>fra<span class=\"_ _3\"></span>ncesi<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsbf\"> </span></span>spagnole<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span>possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span> de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span>Leasing <span class=\"ls0 ws0\">\u2013 <span class=\"ls5d\">IFRS 16<span class=\"_ _1\"></span></span> </span>Il Gruppo ha applicato l\u2019IFRS 16 al 1\u00b0 <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2019 utilizzando il <span class=\"lsf wsd0\">metodo ret<span class=\"_ _1\"></span>roatti<span class=\"_ _1\"></span>vo modificat<span class=\"_ _1\"></span>o ed<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsd0\"> </span>in conformit\u00e0 allo stesso ha iscritto il \u201cRight of use\u201d n<span class=\"ls0 ws24\">ella voce \u201cImmobili, impianti <span class=\"_ _3\"></span>e macchinari\u201d,<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws24\"> </span>all\u2019interno di ciascuna cate<span class=\"_ _3\"></span>goria di appartenenza<span class=\"ls23 ws27\">. <span class=\"_ _37\"></span></span>A com<span class=\"_ _3\"></span>pletamento dell\u2019informativa di cui alla<span class=\"_ _3\"></span> tabella prec<span class=\"_ _3\"></span>edente s<span class=\"ls19 ws22\">i for<span class=\"lsf ws15\">nisce un dett<span class=\"_ _1\"></span>aglio de<span class=\"_ _1\"></span>lla mov<span class=\"_ _1\"></span>imentazi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span>l\u2019ammont<span class=\"_ _1\"></span>are dei dir<span class=\"_ _1\"></span>itti d\u2019u<span class=\"_ _1\"></span>so<span class=\"_ _1ec\"> </span></span></span><span class=\"ls19 ws22\"><span class=\"lsf ws15\"> </span></span>iscritti dal Gruppo per gli esercizi 20<span class=\"ws0\">21 <span class=\"ls18 ws27\">e 202</span>2.<span class=\"_ _1ec\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> Terreni e<span class=\"_ _1ec\"> </span> Fabbric<span class=\"_ _5f\"></span>ati<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"_ _1ec\"> </span> Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _1ec\"> </span> Altri beni<span class=\"ws0\"> <span class=\"_ _112\"> </span>Tot<span class=\"_ _1\"></span>ale<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Costo storico<span class=\"_ _1ec\"> </span> 26.397  307  11.092  2.690  40.486  F.do ammortamento<span class=\"_ _1ec\"> </span> (6.485) (163)<span class=\"_ _1ec\"> </span> (4.413)<span class=\"_ _1ec\"> </span> (1.108) (12.170)<span class=\"_ _1ec\"> </span> Saldo al 31.12.2020<span class=\"_ _1ec\"> </span> 19.913  143  6.679  1.582  28.317  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>-  -  -  -  -  Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"lse ws14\">5.400 </span> <span class=\"_ _3d\"> </span><span class=\"lse ws14\">9.910 </span> <span class=\"_ _33\"> </span><span class=\"lse ws14\">1.233 </span> <span class=\"_ _95\"> </span><span class=\"lse ws14\">1.135 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"lse ws14\">17.677 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"lse ws14\">(2.138</span>) <span class=\"_ _3a\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span><span class=\"lse ws14\">(1.346</span>) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(691</span>) <span class=\"_ _c3\"> </span><span class=\"lse ws14\">(4.175<span class=\"_ _3\"></span><span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.487 <span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span>-  <span class=\"_ _cd\"> </span></span>1.346 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"lse ws14\">649 </span> <span class=\"_ _79\"> </span><span class=\"lse ws14\">3.482 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- </span><span class=\"ls0 ws0\"> </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _ca\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _4c\"> </span>-  <span class=\"_ _2c\"> </span>-  <span class=\"_ _2b\"> </span>- <span class=\"_ _1\"></span> Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"lse ws14\">(3.514<span class=\"_ _3\"></span><span class=\"ls0 ws0\">) <span class=\"_ _58\"> </span><span class=\"ls1c ws2f\">(82</span>) <span class=\"_ _c5\"> </span><span class=\"lse ws14\">(2.6<span class=\"_ _5f\"></span>56<span class=\"ls0 ws0\">) <span class=\"_ _53\"> </span><span class=\"ls18 ws21\">(7<span class=\"_ _1\"></span>31</span>) <span class=\"_ _c3\"> </span></span>(6.9<span class=\"_ _3\"></span>83<span class=\"ls0 ws0\">)<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>Costo storico<span class=\"_ _1ec\"> </span> 29.659  10.216  10.979  3.135  53.988  F.do ammortamento<span class=\"_ _1ec\"> </span> (8.511) (245)<span class=\"_ _1ec\"> </span> (5.723)<span class=\"_ _1ec\"> </span> (1.191) (15.670)<span class=\"_ _1ec\"> </span> Saldo al 31.12.2021<span class=\"_ _1ec\"> </span> 21.148  9.971  5.255  1.944  38.318  Movimento del periodo:<span class=\"ls0 ws0\"> </span>Variazione perimetro<span class=\"ws0\"> </span>-  -  -  -  -  Incrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _122\"> </span><span class=\"fc0 lse ws14\">8.024 </span> <span class=\"_ _3d\"> </span><span class=\"fc0 lse ws14\">748 </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">5.706 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">874 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">15.352 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Decrementi cost<span class=\"_ _1\"></span>o storico<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.97<span class=\"_ _1\"></span>3)</span> <span class=\"_ _58\"> </span><span class=\"fc0 lse ws14\">(133)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>215)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(748)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.06<span class=\"_ _1\"></span>9)</span> </span></span></span>Decrementi F<span class=\"_ _5f\"></span>.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>1.811 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>133 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11f\"> </span></span>3.215 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">736 </span> <span class=\"_ _79\"> </span><span class=\"fc0 lse ws14\">5.896 </span> </span>Riclassifiche c<span class=\"_ _1\"></span>osto storic<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _2b\"> </span><span class=\"fc0\">- </span> </span>Riclassifiche F.do<span class=\"_ _1ec\"> </span> ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _ca\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _4c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2c\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _123\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>662)</span> <span class=\"_ _58\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.380)</span> <span class=\"_ _7a\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.814)</span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">(704)</span> <span class=\"_ _d5\"> </span><span class=\"fc0 lse ws14\">(12.560)</span> </span>Costo storico<span class=\"_ _1ec\"> </span> 35.710 <span class=\"fc1\"> </span>10.831 <span class=\"fc1\"> </span>13.470 <span class=\"fc1\"> </span>3.261 <span class=\"fc1\"> </span>63.271 <span class=\"fc1\"> </span>F.do ammortamento<span class=\"_ _1ec\"> </span> (10.361)<span class=\"fc1\"> </span>(5.492)<span class=\"fc1\"> </span>(5.323)<span class=\"fc1\"> </span>(1.158)<span class=\"fc1\"> </span>(22.334)<span class=\"fc1\"> </span>Saldo al 31.12.2022 <span class=\"_ _17\"> </span><span class=\"fc0\">25.348 </span> <span class=\"_ _e8\"> </span><span class=\"fc0\">5.339 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">8.147 </span> <span class=\"_ _95\"> </span><span class=\"fc0\">2.102 </span> <span class=\"_ _77\"> </span><span class=\"fc0\">40.937 </span> Al 31 dicembre 2022 la<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0 finanziaria le<span class=\"_ _3\"></span>gata all\u2019applicazione dell\u2019IFRS <span class=\"_ _3\"></span>16 risulta pari ad e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"ws0\"> </span>41.574<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse wscf\">miglia<span class=\"_ _5f\"></span>ia (con<span class=\"_ _3\"></span>tro e<span class=\"_ _5f\"></span>uro 39.061<span class=\"_ _5f\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 2<span class=\"_ _5f\"></span>021), a f<span class=\"_ _5f\"></span>ronte di<span class=\"_ _5f\"></span> incremen<span class=\"_ _3\"></span>ti d<span class=\"_ _3\"></span>i euro<span class=\"_ _3\"></span> <span class=\"ws14\">15.<span class=\"_ _3\"></span>352<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>migliaia per nuovi contratti stipulati ne<span class=\"_ _1\"></span>l corso del 2022, e decrementi di euro<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>2.659<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span></span>migliaia per<span class=\"_ _1ec\"> </span> pagamenti del<span class=\"_ _3\"></span> periodo ed<span class=\"_ _3\"></span> euro <span class=\"lse ws14\">179<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per riduzioni a seguito</span> <span class=\"ws58\">di interruzione dei contratti di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>affitto/nolegg<span class=\"_ _1\"></span>io.<span class=\"ls0 ws0\"> </span>Alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _1\"></span>e <span class=\"ls19 ws22\">il tasso medio ponderato in esser<span class=\"_ _1\"></span>e sui contratti risulta<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">pari a</span>l <span class=\"lse ws14\">3,49<span class=\"ls17 ws3\">%.</span></span> </span></span>Per il Gruppo l\u2019applicazione del principio IFRS 16 ha un impatto significativo in termini di <span class=\"ls19 ws2b\">posizione<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2b\"> </span>finanz<span class=\"_ _1\"></span>iaria nett<span class=\"_ _1\"></span>a e di Adjusted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws97\">stante l\u2019esistenza di numerosi c<span class=\"_ _1\"></span>ontratti di concessione e/o<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls2 ws61\"><span class=\"ls0 ws0\"><span class=\"ls19 ws97\"> </span></span></span>affitto di magazzini/posti vendita sui m<span class=\"_ _3\"></span>ercati ortofrutticoli, nonch\u00e9 di leasin<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span> operativi sulla<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">qu<span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls2a ws3e\"> </span></span>nave e sulla<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws77\">flotta<span class=\"_ _3\"></span> cont<span class=\"_ _5f\"></span>enitori \u201c<span class=\"_ _5f\"></span>reefer\u201d d<span class=\"ls0 ws0\">e<span class=\"ws6c\">lla<span class=\"_ _5f\"></span> societ\u00e0 <span class=\"ls10 ws16\">armator<span class=\"_ _1\"></span>iale</span>, con un impatto dell\u2019<span class=\"lsf ws1f\">Adjusted<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"ws6c\"><span class=\"lsf ws1f\"> </span></span></span></span></span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _43\"> </span><span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>2 <span class=\"_ _43\"> </span><span class=\"lsf ws6b\">di eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">13.788</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">c<span class=\"_ _1\"></span>ontro <span class=\"_ _43\"> </span><span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _43\"> </span><span class=\"lse ws14\">7.<span class=\"ls18 ws21\">663</span></span></span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">dell\u2019esercizio 20<span class=\"_ _1\"></span></span>21. <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">Si segnala, come g<span class=\"_ _1\"></span>i\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsb3\"> </span>riporta<span class=\"_ _5f\"></span>to in preced<span class=\"_ _5f\"></span>enza, <span class=\"ls0 ws0\">c<span class=\"ws28\">he l\u2019ingresso della quinta nave non ha</span> <span class=\"_ _5f\"></span><span class=\"ls2c ws15\">av<span class=\"_ _1\"></span>uto<span class=\"ls0 ws0\"> <span class=\"ls23 ws143\">effett<span class=\"_ _1\"></span>o su<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>\u2019Adj<span class=\"ls19 ws2b\">ust<span class=\"_ _1\"></span>ed</span></span> <span class=\"_ _5f\"></span><span class=\"ls2 ws61\">EBITDA<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"><span class=\"ls2 ws61\"> </span></span></span></span>dell\u2019e<span class=\"lse ws23\">sercizi<span class=\"_ _3\"></span>o 202<span class=\"_ _5f\"></span>1 in quanto<span class=\"_ _5f\"></span> i costi e ri<span class=\"_ _5f\"></span>cavi ad ess<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativi risul<span class=\"_ _5f\"></span>tano tutti d<span class=\"_ _5f\"></span>i compete<span class=\"_ _5f\"></span>nza 2022.<span class=\"_ _1ec\"> </span></span>NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span>Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span>101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span>mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span>ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span>36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span>detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span>costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span>risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span>concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span>quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>NOTA 2<span class=\"ls0 ws0\">7<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Proventi fina<span class=\"_ _3\"></span>nziari, o<span class=\"ls7 ws7\">neri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">e differenze cambi<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span>La voce<span class=\"_ _5f\"></span> \u201cProventi<span class=\"_ _3\"></span> finan<span class=\"_ _5f\"></span>ziari, on<span class=\"_ _3\"></span>eri fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>ri e d<span class=\"_ _5f\"></span>ifferenze <span class=\"_ _5f\"></span>cambio<span class=\"ls0 ws16\">\u201d risulta cos\u00ec dettaglia<span class=\"_ _3\"></span>ta:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _14f\"> </span>31.12.2022 <span class=\"_ _36\"> </span>31.12.2021 <span class=\"_ _e5\"> </span>Variazion<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span> Proventi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span></span><span class=\"fc0 ws14\">321 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">(31)</span> </span></span>Oneri <span class=\"ls10 ws16\">f<span class=\"_ _1\"></span>inanziari<span class=\"ls0 ws0\"> <span class=\"_ _170\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>081)</span> <span class=\"_ _39\"> </span><span class=\"fc0 ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> <span class=\"_ _39\"> </span><span class=\"fc0 lse ws14\">(428)</span> </span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>609)<span class=\"fc1 ls0 ws0\"> </span>(11)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>597)<span class=\"fc1 ls0 ws0\"> </span>Proventi finanziari, oneri finanziari, differenze cambio (5.369)<span class=\"fc1\"> </span>(3.313)<span class=\"fc1\"> </span>(2.056)<span class=\"fc1\"> </span>Per ciascuna voce compresa nel<span class=\"_ _1\"></span>la posta in esame si fornisce di seguito il dettaglio:<span class=\"ls0 ws0\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>erzi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>273 <span class=\"fc1 ls0 ws0\"> </span>278 <span class=\"fc1 ls0 ws0\"> </span>(5)<span class=\"fc1 ls0 ws0\"> </span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> collegat<span class=\"_ _3\"></span>e e correl<span class=\"_ _5f\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span></span><span class=\"fc0 ws14\">12 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">33 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">(21)</span><span class=\"ls0 ws0\"> </span>Inter<span class=\"_ _1\"></span>est cos<span class=\"_ _1\"></span>t Benefi<span class=\"_ _1\"></span>ci ai dip<span class=\"_ _1\"></span>endent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">37 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 lse ws14\">42 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 ls1c ws2f\">(5)</span> </span>Proventi finanziari<span class=\"_ _1ec\"> </span> 321 <span class=\"fc1\"> </span>352 <span class=\"fc1\"> </span>(31)<span class=\"fc1\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span><span class=\"ls25 ws4d\"><span class=\"ls0 ws0\"> </span></span>Interessi passivi v<span class=\"_ _1\"></span>s istituti di credito/bond<span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>2.91<span class=\"_ _1\"></span>1)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>643)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(269)</span> </span>Interessi passivi ver<span class=\"_ _1\"></span>so terzi<span class=\"ls0 ws0\"> <span class=\"_ _171\"> </span><span class=\"fc0 lse ws14\">(47)</span> <span class=\"_ _c8\"> </span><span class=\"fc0 lse ws14\">(146)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">99 </span> </span></span></span>Interessi passivi IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> <span class=\"_ _172\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>123)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(864)</span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">(259)</span> </span>Oneri finanziari<span class=\"_ _1ec\"> </span> (4.081)<span class=\"fc1\"> </span>(3.654)<span class=\"fc1\"> </span>(428)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> realizza<span class=\"_ _3\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.573)</span> <span class=\"_ _c6\"> </span></span><span class=\"fc0 ws14\">(446)</span><span class=\"ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 ls18 ws21\">(1.12<span class=\"_ _1\"></span>7)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> da realiz<span class=\"_ _5f\"></span>zare<span class=\"ls0 ws0\"> </span>(36)<span class=\"fc1 ls0 ws0\"> </span>435 <span class=\"fc1 ls0 ws0\"> </span>(471)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Differenze cambio <span class=\"_ _173\"> </span><span class=\"fc0\">(1.609)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(<span class=\"_ _1\"></span>11)</span> <span class=\"_ _10b\"> </span><span class=\"fc0\">(1.597)</span> Si osservi l\u2019impatto delle differenze cambio per <span class=\"lsf ws119\">effett<span class=\"_ _1\"></span>o princ<span class=\"_ _1\"></span>ipalmen<span class=\"_ _1\"></span>te</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span>dell\u2019oscillazione del peso<span class=\"_ _1ec\"> </span>messicano e del dollaro.<span class=\"_ _1ec\"> </span><span class=\"ls0 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-788": {
   "value": "NOTA 3. Immobili<span class=\"ls4 ws86\">, impi<span class=\"_ _3\"></span>anti e m<span class=\"ls7 ws11\">acchinari<span class=\"ls0 ws0\"> </span></span></span><span class=\"ls4 ws86\"><span class=\"ls7 ws11\"><span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span> Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span> macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span> ind.li e<span class=\"_ _1ec\"> </span> comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span> beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span> in<span class=\"_ _1ec\"> </span> corso e<span class=\"_ _1ec\"> </span> acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">123.093 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">2.22<span class=\"_ _5f\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">276<span class=\"_ _1\"></span>.840 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>333 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.095<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>848 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span><span class=\"ls53 ws191\">4<span class=\"_ _1\"></span>39.435 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(42.<span class=\"_ _3\"></span>199)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls4b ws164\">(<span class=\"_ _3\"></span>598)<span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>(207.40<span class=\"_ _5f\"></span>4)<span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(6.009<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span></span>(16.6<span class=\"_ _5f\"></span>43)<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span>- <span class=\"_ _113\"> </span></span>(<span class=\"_ _3\"></span>272.<span class=\"_ _3\"></span>853)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>0<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">8<span class=\"_ _1\"></span>0.894 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.629 </span> <span class=\"_ _d1\"> </span></span>6<span class=\"_ _1\"></span>9.437 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">7.<span class=\"_ _3\"></span>324 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.451 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">848 </span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">166<span class=\"_ _1\"></span>.582 </span> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> </span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">7.766 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">13.596 </span> <span class=\"_ _32\"> </span><span class=\"fc0 ls31 wsed\">1.312 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.135 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">2.736 </span> <span class=\"_ _ff\"> </span><span class=\"fc0 ls31 wsed\">28.<span class=\"_ _1\"></span>546 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(9.396)<span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span>-  <span class=\"_ _fe\"> </span></span>(7.413)<span class=\"ls0 ws0\"> <span class=\"_ _3d\"> </span></span>(1.<span class=\"_ _1\"></span>578)<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.833)<span class=\"ls0 ws0\"> <span class=\"_ _cc\"> </span>-  <span class=\"_ _80\"> </span></span>(21.219)<span class=\"ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls14 ws10e\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>3.448 <span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _fe\"> </span></span>6.915 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>1.576 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>2.482 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>-  <span class=\"_ _80\"> </span></span>14.421 <span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls56 ws18c\"> </span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(7)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>887 <span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span></span>(234)<span class=\"ls0 ws0\"> <span class=\"_ _80\"> </span>-  <span class=\"_ _8a\"> </span></span>8 <span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span></span>(<span class=\"_ _1\"></span>717)<span class=\"ls0 ws0\"> <span class=\"_ _6b\"> </span></span>(63)<span class=\"ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls15 wsf7\"> </span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span><span class=\"ls31 wsed\">(310)</span> <span class=\"_ _f0\"> </span><span class=\"ls31 wsed\">313 </span> <span class=\"_ _9e\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _95\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">3 </span> Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"ls13 ws18\">s<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span></span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>-  <span class=\"_ _c2\"> </span>-  <span class=\"_ _fe\"> </span>-  <span class=\"_ _b0\"> </span>-  <span class=\"_ _8a\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _11c\"> </span>-  Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>73 <span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span></span>41 <span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span>142 <span class=\"ls0 ws0\"> <span class=\"_ _9e\"> </span></span>2 <span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span></span>20 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span>-  <span class=\"_ _11c\"> </span></span>279 <span class=\"ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(34)<span class=\"ls0 ws0\"> <span class=\"_ _da\"> </span></span>(16)<span class=\"ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(71)<span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span></span>(2)<span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>14)<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span>-  <span class=\"_ _80\"> </span></span>(137)<span class=\"ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"ls31 wsed\">(6.086)</span> <span class=\"_ _70\"> </span><span class=\"ls31 wsed\">(233)</span> <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">(12.599)</span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(2.<span class=\"_ _1\"></span>784)</span> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">(2.303)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _11c\"> </span><span class=\"ls31 wsed\">(24.<span class=\"_ _1\"></span>005)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 </span> <span class=\"_ _70\"> </span><span class=\"ls53 ws191\">13.<span class=\"_ _1\"></span>069 </span> <span class=\"_ _d5\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> </span> <span class=\"_ _68\"> </span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 </span> </span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span>- <span class=\"_ _120\"> </span><span class=\"ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _34\"> </span></span><span class=\"ws191\">7<span class=\"_ _1\"></span>6.659 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span>7<span class=\"_ _1\"></span>0.086 <span class=\"ls0 ws0\"> <span class=\"_ _32\"> </span><span class=\"ls4b ws164\">5.<span class=\"_ _3\"></span>850 <span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span>6.947 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"ls4b ws164\">2.867 </span> <span class=\"_ _c0\"> </span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407<span class=\"_ _1ec\"> </span></span></span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Terreni e<span class=\"_ _1ec\"> </span>Fabbricati<span class=\"ls0 ws0\"> </span>Piantagioni<span class=\"ls0 ws0\"> </span>Impianti e<span class=\"_ _1ec\"> </span>macchinari<span class=\"ls0 ws0\"> </span>Attrezzature<span class=\"_ _1ec\"> </span>ind.li e<span class=\"_ _1ec\"> </span>comm.li<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Altri<span class=\"_ _1ec\"> </span>beni<span class=\"ls0 ws0\"> </span>Imm.ni<span class=\"_ _1ec\"> </span>in<span class=\"_ _1ec\"> </span>corso e<span class=\"_ _1ec\"> </span>acconti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>Totale<span class=\"ls0 ws0\"> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">121.529 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.15<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">282<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>13.<span class=\"_ _1\"></span>069 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>3.425<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>2.86<span class=\"_ _3\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">446.97<span class=\"_ _1\"></span>7 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(44.<span class=\"_ _3\"></span>871)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.157)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(21<span class=\"_ _5f\"></span>2.845)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(7<span class=\"_ _1\"></span>.219<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(16.<span class=\"_ _3\"></span>478)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(282.<span class=\"_ _5f\"></span>570)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">1 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">76.<span class=\"_ _1\"></span>659 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.998 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">70.<span class=\"_ _1\"></span>086 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">5.850 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">6.947 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">2.86<span class=\"_ _5f\"></span>7 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>64.407 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Variaz<span class=\"_ _3\"></span>ione<span class=\"ls0 ws0\">:<span class=\"_ _3\"></span> <span class=\"_ _a7\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _7e\"> </span><span class=\"ff1 fc0\"> </span><span class=\"ff7\"> <span class=\"_ _8a\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _121\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _9e\"> </span><span class=\"ff1 fc0\"> </span> <span class=\"_ _11e\"> </span><span class=\"ff1 fc0\"> </span> </span></span>Inc<span class=\"_ _1\"></span>reme<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">8.725 </span> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span><span class=\"fc0 ls31 wsed\">4.437 </span> <span class=\"_ _39\"> </span><span class=\"fc0 ls31 wsed\">5.780 </span> <span class=\"_ _f0\"> </span><span class=\"fc0 ls31 wsed\">3.631 </span> <span class=\"_ _78\"> </span><span class=\"fc0 ls31 wsed\">3.989 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls31 wsed\">26.562 </span> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">c<span class=\"_ _5f\"></span>osto<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>(2.365)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>(918)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(3.215)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(2.077)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(8.575)<span class=\"fc1 ls0 ws0\"> </span>Decr<span class=\"_ _5f\"></span>ementi <span class=\"ls0 ws0\">-<span class=\"ls14 ws10e\">f<span class=\"_ _3\"></span>ondo<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>2.141 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>642 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>3.215 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f0\"> </span></span>1.723 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>7.721 <span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls56 ws18c\">cost<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>co<span class=\"ls0 ws0\"> </span>733 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fe\"> </span></span>2.210 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>(408)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _120\"> </span></span>(3)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>(<span class=\"_ _1\"></span>2.610)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>(78)<span class=\"fc1 ls0 ws0\"> </span>Ric<span class=\"_ _3\"></span>lass<span class=\"_ _5f\"></span>ifich<span class=\"_ _3\"></span>e <span class=\"ls0 ws0\">-<span class=\"ls15 wsf7\">fond<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span>am<span class=\"_ _1\"></span>m.to<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span><span class=\"ls31 wsed\">(326)</span><span class=\"fc1\"> <span class=\"_ _11c\"> </span></span><span class=\"ls31 wsed\">244 </span><span class=\"fc1\"> <span class=\"_ _1b\"> </span></span><span class=\"ls31 wsed\">24 </span><span class=\"fc1\"> <span class=\"_ _b2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ls31 wsed\">(57)</span><span class=\"fc1\"> </span>Var. perimetro <span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Var. perimetro<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _c2\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _fe\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _b0\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _8a\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11d\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _11c\"> </span></span>- <span class=\"fc1\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>costo sto<span class=\"_ _1\"></span>rico<span class=\"ls0 ws0\"> </span>153 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>120 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _11e\"> </span></span>270 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span></span>86 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span></span>634 <span class=\"fc1 ls0 ws0\"> </span>Dif<span class=\"_ _1\"></span>ferenze ca<span class=\"_ _1\"></span>mbio<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>fondo a<span class=\"_ _3\"></span>mm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(75)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _da\"> </span></span>(48)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _ef\"> </span></span>(148)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _80\"> </span></span>(5)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _13\"> </span></span>(<span class=\"_ _1\"></span>56)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span></span>(332)<span class=\"fc1 ls0 ws0\"> </span>Amm<span class=\"_ _1\"></span>orta<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls31 wsed\">(6.312)</span> <span class=\"_ _70\"> </span><span class=\"fc0 ls31 wsed\">(211)</span> <span class=\"_ _da\"> </span><span class=\"fc0 ls31 wsed\">(14.476)</span> <span class=\"_ _cf\"> </span><span class=\"fc0 ls31 wsed\">(2.<span class=\"_ _1\"></span>908)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls31 wsed\">(2.408)</span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"fc0 ls31 wsed\">(26.<span class=\"_ _1\"></span>315)</span> </span>Costo st<span class=\"_ _3\"></span>orico<span class=\"ls0 ws0\"> <span class=\"_ _f0\"> </span><span class=\"fc0 ls53 ws191\">128.776 </span> <span class=\"_ _76\"> </span><span class=\"fc0 ls4b ws164\">3.27<span class=\"_ _5f\"></span>5 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span></span><span class=\"ls53 ws191\">288<span class=\"_ _1\"></span>.931 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _70\"> </span></span>15.<span class=\"_ _1\"></span>231 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span></span>2<span class=\"_ _1\"></span>5.062<span class=\"_ _1\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _68\"> </span></span></span>4.24<span class=\"_ _3\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">465.52<span class=\"_ _1\"></span>1 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>F.do ammortam<span class=\"ls0 ws0\">.<span class=\"ls55 ws192\">to</span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls4b ws164\">(49.<span class=\"_ _3\"></span>116)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 ls53 ws191\">(1.416)</span> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">(22<span class=\"_ _5f\"></span>7.153)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0 ls53 ws191\">(6<span class=\"_ _1\"></span>.672<span class=\"_ _1\"></span>)</span> <span class=\"_ _b2\"> </span><span class=\"fc0 ls4b ws164\">(17.<span class=\"_ _3\"></span>196)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0\">-</span> <span class=\"_ _120\"> </span><span class=\"fc0 ls4b ws164\">(301.<span class=\"_ _5f\"></span>554)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></span></span>Saldo<span class=\"_ _1\"></span> al 31<span class=\"_ _1\"></span>.12.202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _34\"> </span></span><span class=\"fc0 ws191\">79.<span class=\"_ _1\"></span>660 </span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 ls4b ws164\">1.859 </span> <span class=\"_ _d1\"> </span></span><span class=\"fc0 ws191\">61.<span class=\"_ _1\"></span>778 </span><span class=\"ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 ls4b ws164\">8.559 </span> <span class=\"_ _79\"> </span><span class=\"fc0 ls4b ws164\">7.866 </span> <span class=\"_ _3c\"> </span><span class=\"fc0 ls4b ws164\">4.24<span class=\"_ _5f\"></span>6 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ff\"> </span></span><span class=\"ls53 ws191\">1<span class=\"_ _1\"></span>63.967 <span class=\"fc1 ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ws52\">le immob<span class=\"_ _3\"></span>ilizzazioni materiali ammontano complessivamente a euro <span class=\"lse ws14\">163.96<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span></span></span></span></span>migliaia, con un <span class=\"ls11 ws8d\">decremento netto di euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">440<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia rispetto al saldo al 31 dicembre 20</span>21 <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span></span></span>eff<span class=\"_ _1\"></span>etto di:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws1e\">invest<span class=\"_ _1\"></span>imenti per <span class=\"ls2c ws15\">euro</span><span class=\"ws0\"> <span class=\"ls18 ws21\">26.<span class=\"_ _1\"></span>562<span class=\"_ _1\"></span></span> </span>m<span class=\"_ _5f\"></span>ig<span class=\"_ _1\"></span>liaia, cos\u00ec suddivisi: \u201cDistribuzione\u201d per euro<span class=\"ws0\"> <span class=\"lse ws14\">18.<span class=\"_ _5f\"></span>232<span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>(di cui<span class=\"_ _5f\"></span> euro <span class=\"lse ws14\">8.63<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws58\">migliaia per diri<span class=\"_ _3\"></span>tti d\u2019uso)<span class=\"ls17 ws17c\">, \u201cShipping\u201d per</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span><span class=\"ls18 ws21\">6.9<span class=\"_ _1\"></span>51</span></span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls2c ws1b7\">(<span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span>6.566<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia per diri<span class=\"_ _5f\"></span>tt<span class=\"_ _1\"></span>i d\u2019uso)<span class=\"ws0\">, <span class=\"_ _5f\"></span>\u201c<span class=\"lse ws14\">Servizi<span class=\"ls39 ws21\">\u201d per<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>1.379</span> <span class=\"_ _3\"></span>migliaia <span class=\"ls1b ws16\">(di c<span class=\"_ _1\"></span>ui e<span class=\"_ _1\"></span>uro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">149</span></span> <span class=\"ws1e\">migliaia per<span class=\"_ _1ec\"> </span></span></span></span></span>diritti d\u2019uso)<span class=\"ws0\">, </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lsf ws1f\">ammor<span class=\"_ _1\"></span>t<span class=\"ws15\">amen<span class=\"_ _1\"></span>ti di pe<span class=\"_ _1\"></span>riodo pe<span class=\"_ _1\"></span>r e<span class=\"ls3d ws1d\">uro</span></span></span><span class=\"ff1\"> <span class=\"lse ws14\">26.31<span class=\"_ _5f\"></span>5<span class=\"ls0 ws0\"> migliaia, </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">riclassifiche per <span class=\"ls16 ws73\">netti <span class=\"ls2c ws15\">euro</span></span><span class=\"ws0\"> <span class=\"ls18 ws21\">135</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 fc1 ws16\">dismissioni di ces<span class=\"ws0\">piti <span class=\"ls17 ws3\">per<span class=\"_ _1\"></span></span> <span class=\"lsf ws1f\">netti</span> e<span class=\"ls19 ws2b\">uro <span class=\"ls18 ws21\">854<span class=\"_ _1\"></span></span></span> migliaia; <span class=\"fc0\"> </span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">in<span class=\"lse ws14\">cremento<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 wsba\">p<span class=\"_ _3\"></span>er effetto cambi<span class=\"_ _3\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">302<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia, <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">essenzialmen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">riferit<span class=\"ls0 ws0\">o <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">agli asse<span class=\"_ _1\"></span>ts<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>delle societ\u00e0 messic<span class=\"_ _1\"></span>ane per via di un<span class=\"_ _1\"></span> peso messicano passato da <span class=\"ls0 ws0\">23,<span class=\"_ _1\"></span><span class=\"ls18 ws21\">144</span> <span class=\"_ _43\"> </span></span>pesos del <span class=\"lse ws14\">31<span class=\"_ _1ec\"> </span></span>dicembr<span class=\"_ _1\"></span>e 20<span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>1 <span class=\"ls10 ws16\">a <span class=\"ls18 ws21\">20</span></span>,<span class=\"ls18 ws21\">856<span class=\"_ _1\"></span></span> <span class=\"ls11\">pesos/euro d<span class=\"_ _3\"></span>el 31 dic<span class=\"_ _3\"></span>embre<span class=\"ls0\"> <span class=\"lse ws14\">20<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">2<span class=\"_ _1\"></span>2.<span class=\"_ _1ec\"> </span></span></span></span></span></span>T<span class=\"ls2f wsd7\">erren<span class=\"_ _3\"></span>i e fabbr<span class=\"_ _3\"></span>icati<span class=\"ls0 ws0\"> </span></span>La mov<span class=\"ls0 ws75\">imentazione del periodo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws80\">registra<span class=\"_ _5f\"></span> un <span class=\"ls23 ws27\">incr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">netto<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 wsbd\">complessivo di euro</span> <span class=\"_ _37\"></span><span class=\"lse ws14\">3.001</span> <span class=\"_ _37\"></span>migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>per via principalmente di invest<span class=\"_ _1\"></span>imenti per euro <span class=\"lse ws14\">8.725<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span>migliaia<span class=\"ls11 wse0\">, differenze cambio<span class=\"_ _5f\"></span> per eur<span class=\"_ _1\"></span>o 79<span class=\"_ _3\"></span> </span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">e riclassific<span class=\"_ _5f\"></span>he per euro <span class=\"ls18 ws21\">733<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"lsf ws94\">migliaia, par<span class=\"_ _1\"></span>zialme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> mitigat<span class=\"_ _1\"></span>o da ammort<span class=\"_ _1\"></span>amenti pe<span class=\"_ _1\"></span>r eur<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span>6.312<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _40\"></span><span class=\"ls19 ws113\">e dismissioni per euro <span class=\"ls18 ws21\">224</span></span> <span class=\"_ _43\"> </span><span class=\"ws92\">migliaia. Gli investimenti per euro <span class=\"_ _5f\"></span><span class=\"lse ws14\">8.725<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">migliaia hanno<span class=\"_ _1ec\"> </span></span></span></span></span></span>essenzialmente riguardato la sistemazione e l\u2019ampliament<span class=\"_ _1\"></span>o del magazzino di Alverca, i lavori di<span class=\"_ _1ec\"> </span>ristrutturazione del nuovo ufficio di Milano,<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf wscd\">la<span class=\"_ _1\"></span>vori di<span class=\"_ _1\"></span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o del m<span class=\"ls0 ws8b\">agazzino di Rungis<span class=\"ws0\"> <span class=\"ls1b ws2e\">cui<span class=\"_ _1ec\"> </span></span></span></span></span></span>si aggiungono e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">8.024<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws7d\">migliaia per nu<span class=\"_ _1\"></span>ovi contratti, piuttosto che rinnovi e/o ampliam<span class=\"_ _3\"></span>enti, di<span class=\"_ _1ec\"> </span></span></span></span>affitto di magazzini e <span class=\"_ _3\"></span>uffici assoggettati al p<span class=\"_ _3\"></span>rincipio contabile IFRS 16.<span class=\"_ _3\"></span> Si segnala che il prin<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ipale<span class=\"_ _1ec\"> </span>investimenti legato alla contabilizzazione del<span class=\"_ _3\"></span> principio IFRS 16 \u00e8<span class=\"_ _3\"></span> relativo al rinnovo della<span class=\"_ _1ec\"> </span>concessione spagn<span class=\"_ _1\"></span>ola relativa al Almac\u00e9n 4 presso il sito di Mercabarna.<span class=\"ff2 ls0 ws0\"> <span class=\"_ _0\"> </span></span>All\u2019interno di questa categoria il valore dei te<span class=\"lse ws14\">rreni <span class=\"lsf ws15\">ammonta ad e<span class=\"_ _1\"></span>uro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>3.33<span class=\"_ _1\"></span>7</span></span></span><span class=\"ws0\"> migliaia, <span class=\"ls19 ws22\">esposto sulla<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 ws22\"> </span></span>base d<span class=\"_ _5f\"></span>egli atti<span class=\"_ _5f\"></span> di comp<span class=\"_ _5f\"></span>ravendita o<span class=\"_ _5f\"></span>riginari<span class=\"_ _3\"></span> ladd<span class=\"_ _5f\"></span>ove esisten<span class=\"_ _5f\"></span>ti oppure<span class=\"_ _5f\"></span> scorpora<span class=\"_ _5f\"></span>to dal va<span class=\"_ _5f\"></span>lore di<span class=\"_ _5f\"></span> acquisto indistinto del fabbricato sulla base di percentuali prossime al 20%. <span class=\"ws0\"> </span>P<span class=\"ls34 ws136\">iantagioni<span class=\"_ _1\"></span></span> La <span class=\"_ _3f\"> </span><span class=\"ls11 ws46\">voce in esame <span class=\"lse wscb\">regis<span class=\"_ _5f\"></span>tra un <span class=\"ls11 ws23\">decremento<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws1b9\">di eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>9</span></span> <span class=\"_ _3f\"> </span>migli<span class=\"ls10 ws16\">ai<span class=\"ws8a\">a le<span class=\"_ _1\"></span>gato <span class=\"lsf ws1b9\">ag<span class=\"_ _1\"></span>li ammor<span class=\"_ _1\"></span>tamen<span class=\"_ _1\"></span>ti di<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls11 ws46\"><span class=\"lse wscb\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 ws16\"><span class=\"ws8a\"><span class=\"lsf ws1b9\"> </span></span></span></span></span></span></span>competenza del<span class=\"_ _3\"></span>l\u2019esercizio<span class=\"_ _5f\"></span> per euro <span class=\"ls18 ws21\">211<span class=\"ls0 ws0\"> <span class=\"ls10 ws100\">migliaia, parz<span class=\"_ _1\"></span>ialmente<span class=\"_ _1\"></span> compensato dalla r<span class=\"_ _1\"></span>ivalutazi<span class=\"_ _1\"></span>one del<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"> </span></span></span>pesos messicano per netti eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">72<span class=\"ls0 ws0\"> migliaia. </span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"> </span></span>I<span class=\"ls2e ws136\">mpianti e<span class=\"_ _1\"></span> macchin<span class=\"_ _1\"></span>ari</span> In questa linea di conto s<span class=\"_ _3\"></span>ono incluse le celle frigo, d<span class=\"_ _3\"></span>i maturazione banane, gli impianti per i<span class=\"_ _5f\"></span>l<span class=\"_ _1ec\"> </span> calibraggio ed il confezionamento dei prodotti, gli impianti di stoccaggio e imballo della frutta<span class=\"_ _1ec\"> </span> (settore<span class=\"ls0 ws0\"> D</span><span class=\"ws22\">istribuz<span class=\"_ _1\"></span>ione) e le navi (settore<span class=\"ls0 ws0\"> <span class=\"ls17 ws3\">Shipping). </span> </span></span>Si segnal<span class=\"_ _1\"></span>a un <span class=\"lsf ws1f\">de<span class=\"ls11 ws9e\">cremento netto<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">dell\u2019anno per <span class=\"ls11 ws23\">euro</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls18 ws21\">8<span class=\"_ _1\"></span>.308<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span>principalmente riferito <span class=\"_ _5f\"></span><span class=\"ws28\">al volume<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span>di ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i pari a<span class=\"_ _1\"></span>d euro<span class=\"_ _1\"></span> <span class=\"ls18 ws21\">14.47<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">mig<span class=\"_ _1\"></span>liaia superiore all\u2019a<span class=\"_ _3\"></span>mmontare degli investiment<span class=\"_ _1\"></span>i pari ad<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span>euro  <span class=\"lse ws14\">4.437<span class=\"ls0 ws0\">  <span class=\"wsde\">migliaia Gli investimenti dell\u2019anno sono <span class=\"ls17 ws3\">per  <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">3.405<span class=\"_ _1\"></span></span></span></span></span>  migliaia <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">relativi al</span> <span class=\"_ _69\"> </span><span class=\"ls16 ws73\">setto<span class=\"_ _5f\"></span>re<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"> </span></span></span>Distribuzione <span class=\"_ _1\"></span><span class=\"ls23 ws57\">e c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>h</span><span class=\"ws44\">anno riguardato principalmente rinnovi e miglioramenti presso i magazzini di<span class=\"_ _1ec\"> </span></span><span class=\"ws44\"> </span>Rung<span class=\"_ _1\"></span>is, A<span class=\"_ _1\"></span>lverc<span class=\"_ _1\"></span>a<span class=\"ls0 ws16\">, Granadilla<span class=\"ws0\"> </span>e Verona, oltre a<span class=\"_ _3\"></span>i normali investimenti d<span class=\"_ _3\"></span>i rinnovo delle d<span class=\"_ _3\"></span>otazioni presso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"> </span>i vari magazzini del Gruppo e per e<span class=\"ls2c ws15\">uro</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">95<span class=\"_ _1\"></span>5</span> <span class=\"_ _40\"></span></span>migliaia nel settore Shipping<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">di c</span></span>u<span class=\"_ _1\"></span>i euro 748 migliaia<span class=\"_ _3\"></span> legati al principio IFRS 16 ed <span class=\"_ _5f\"></span>eur<span class=\"_ _1\"></span>o 207 migliaia pe<span class=\"_ _3\"></span>r upgrade sulle navi.<span class=\"ws0\"> <span class=\"_ _3\"></span><span class=\"ls1c ws143\">Si se<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>nala <span class=\"_ _5f\"></span>un incremento p<span class=\"_ _5f\"></span>er<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls1c ws143\"> </span></span>euro <span class=\"lse ws14\">1.884<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws1e\">migliaia per<span class=\"_ _1\"></span> riclassifiche di impianti e macchinari entrati in funzione nel corso dell\u2019anno<span class=\"ls11 ws23\">,<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"ls11 ws23\"> </span></span></span></span>un effe<span class=\"_ _5f\"></span>tto positivo<span class=\"_ _5f\"></span> per dif<span class=\"_ _3\"></span>fe<span class=\"ls0 ws16\">renze cambio per euro 122 migliaia e dism<span class=\"_ _3\"></span>issioni per euro 276 migliaia<span class=\"ws0\">. </span></span><span class=\"ls0 ws16\"><span class=\"ws0\"> </span></span>Si segnal<span class=\"_ _1\"></span>a <span class=\"ls18 ws21\">che <span class=\"_ _37\"></span></span>il management<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls1c ws2f\">ha</span> <span class=\"_ _1\"></span><span class=\"ws87\">verificato la tenuta dei valori delle <span class=\"_ _3\"></span>quattro unit\u00e0 Cale Rosse<span class=\"_ _3\"></span> in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>ragione del prevedibile andamento futuro del business stesso, non ravvisando pertanto necessit\u00e0<span class=\"_ _1ec\"> </span> di <span class=\"ff8\">impair<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span> </span><span class=\"ls0 ws16\">del valore delle navi stesse.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\"><span class=\"ws1e\">  <span class=\"ws0\"> </span></span></span>A<span class=\"ls2e ws136\">ttrezzatu<span class=\"_ _1\"></span>re indus<span class=\"_ _1\"></span>triali e c<span class=\"_ _1\"></span>omme<span class=\"_ _1\"></span>rciali</span> In<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls10 ws8a\">tale compar<span class=\"_ _1\"></span>to</span> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa1\">(essenzialmente composto dalla flotta contenitor<span class=\"_ _1\"></span>i della societ\u00e0 di Shipping)</span> </span>l<span class=\"ls11 ws23\">\u2019incremento</span> <span class=\"_ _9\"></span><span class=\"lse ws29\">per euro <span class=\"ws14\">2.<span class=\"_ _5f\"></span>70<span class=\"ls0 ws0\">8 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ws7e\">si le<span class=\"_ _1\"></span>ga essenzialmente<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">ag<span class=\"_ _1\"></span>li<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">i<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls11 wsba\">per euro <span class=\"lse ws14\">5.780<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia,<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"lse ws29\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws7e\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"><span class=\"ls0 ws0\"><span class=\"ls11 wsba\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span></span></span></span>parzialmen<span class=\"_ _1\"></span>te compe<span class=\"_ _1\"></span>nsato da <span class=\"_ _1\"></span><span class=\"lsf ws15\">ammorta<span class=\"_ _1\"></span>menti<span class=\"_ _1\"></span> per eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">2.908<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _3\"></span> </span></span></span>A<span class=\"ls2d wsd4\">ltri beni materiali</span>  La voce espone i beni posseduti dal Gruppo quali i mo<span class=\"_ _3\"></span>bili e gli arredi, le attrezzature informatiche<span class=\"_ _1ec\"> </span> ed elettroni<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>he, il pa<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>co aut<span class=\"_ _3\"></span>ovetture, <span class=\"_ _3\"></span>etc.  <span class=\"ls0\"> </span>L\u2019increme<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span><span class=\"ls19 ws2d\">o di euro <span class=\"ls18 ws21\">919<span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia del periodo</span> riflette <span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"ls16 wscd\">l\u2019e<span class=\"_ _5f\"></span>ffetto in<span class=\"_ _5f\"></span>vesti<span class=\"_ _3\"></span>menti<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">per e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>3.631<span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>migliaia, <span class=\"_ _fc\"> </span></span><span class=\"ws1cb\">variazio<span class=\"_ _5f\"></span>ne per d<span class=\"_ _3\"></span>iffe<span class=\"_ _5f\"></span>renze camb<span class=\"_ _3\"></span>io p<span class=\"_ _5f\"></span>er euro <span class=\"ls18 ws21\">29<span class=\"ls0 ws0\"> <span class=\"_ _fc\"> </span>migliaia <span class=\"_ _46\"> </span><span class=\"lsf ws1cc\">co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>i da</span> </span></span></span>ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span><span class=\"lse ws14\">2.408<span class=\"ls0 ws0\"> migliaia e </span></span><span class=\"ws1f\">da<span class=\"ls0 ws0\"> <span class=\"ls19 ws22\">dismissioni per <span class=\"ls16 ws73\">netti<span class=\"_ _5f\"></span> <span class=\"ls2c ws15\">eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">35<span class=\"_ _1\"></span>4</span> migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws22\"><span class=\"ls16 ws73\"><span class=\"ls2c ws15\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span>I<span class=\"ls2f wsd7\">mmobi<span class=\"_ _3\"></span>lizzaz<span class=\"_ _5f\"></span>io<span class=\"_ _1\"></span>ni in<span class=\"_ _3\"></span> corso ed acconti<span class=\"ls0 ws0\"> </span></span>L\u2019in<span class=\"lse ws14\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"ls19 ws9d\">di questa voce <span class=\"_ _1\"></span><span class=\"ls2c ws19c\">di eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.378<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span>migliaia <span class=\"ls2b wsbb\">scont<span class=\"_ _1\"></span>a </span><span class=\"ws1e\">l\u2019iscrizione di investimenti per euro <span class=\"lse ws14\">3.989<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span></span></span>migliaia legati principalmente ai lavori di sistemazione ed ampliamento del magazzino di Alverca,<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Dos Herman<span class=\"_ _1\"></span>as<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls0 ws0\">Granadilla<span class=\"ls23 ws54\">, R<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>is</span><span class=\"ws7d\">. Tale variazione in</span> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">aumen<span class=\"_ _1\"></span>to risu<span class=\"_ _1\"></span>lta parzi<span class=\"_ _1\"></span>almente co<span class=\"_ _1\"></span>mpensat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"lsf wsdd\"> </span></span></span>dalla riduzione per euro <span class=\"ls18 ws21\">2.6<span class=\"_ _1\"></span>10</span><span class=\"ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _69\"> </span></span>per l\u2019entrata in funzione di cespiti legati a lavori di<span class=\"_ _1ec\"> </span> ammodern<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  </span>di<span class=\"ls0 ws0\">  <span class=\"lse wsbf\">fabbrica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>i e d<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\">  <span class=\"ws74\">impianti e macchinari nelle sedi <span class=\"ls19 ws2b\">portoghesi<span class=\"ls11 ws23\">,  </span></span></span></span>fra<span class=\"_ _3\"></span>ncesi<span class=\"_ _5f\"></span> e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsbf\"> </span></span>spagnole<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>Al 31<span class=\"_ _1\"></span> dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _d\"> </span><span class=\"wsac\">il Grup<span class=\"_ _3\"></span>po ha verificato l\u2019insussistenza di indica<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ori endogeni o esogeni d<span class=\"_ _3\"></span>i<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"wsac\"> </span></span>possibile riduzione del valo<span class=\"ls11 ws13\">re dell</span>a voce Immobili, impianti e macchinari. Di con<span class=\"_ _1\"></span>seguenza, il valore<span class=\"_ _1ec\"> </span> de<span class=\"ls0 ws16\">gli Immobili, impianti e macchinari<span class=\"ws0\"> <span class=\"ls19 ws22\">non \u00e8 stato sottoposto a test di impairment<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span></span></span></span>NOTA 7.<span class=\"ls0 ws0\"> <span class=\"ls7 ws11\">Rimanenze</span> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _d5\"> </span>Variazione<span class=\"_ _1ec\"> </span> Materie prime e di consumo<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">12.696 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">11.116 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">1.580 </span> </span>Attivit\u00e0 biologiche<span class=\"ws0\"> </span>54 <span class=\"fc1 ls0 ws0\"> </span>130 <span class=\"fc1 ls0 ws0\"> </span>(76)<span class=\"fc1 ls0 ws0\"> </span>Prodot<span class=\"_ _1\"></span>ti fini<span class=\"_ _1\"></span>ti e merc<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span><span class=\"fc0 lse ws14\">34.608<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>32.087 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>2.521 <span class=\"fc1 ls0 ws0\"> </span></span></span>Rimanen<span class=\"_ _5f\"></span>ze<span class=\"ls0 ws0\"> </span>47.357 <span class=\"fc1\"> </span>43.333 <span class=\"fc1\"> </span>4.024 <span class=\"fc1\"> </span>Le rimanenze <span class=\"_ _3\"></span>di materie p<span class=\"_ _5f\"></span>rime e di consumo<span class=\"_ _3\"></span> sono rapp<span class=\"_ _3\"></span>resentate <span class=\"ls0 ws87\">essenzialmente d<span class=\"_ _5f\"></span>ai mater<span class=\"_ _1\"></span>iali di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws87\"> </span>imballo utilizzati<span class=\"ws0\"> <span class=\"_ _d\"> </span>da</span>lle societ\u00e0 distributrici<span class=\"ws0\"> <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>d</span>ai carburanti, lubrificanti e pezzi di <span class=\"_ _5f\"></span>ricambio delle<span class=\"_ _1ec\"> </span> societ\u00e0 di trasport<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">  <span class=\"lsf ws1cd\">e so<span class=\"_ _1\"></span>no valut<span class=\"_ _1\"></span>ate al FIFO<span class=\"ls11 ws23\">. <span class=\"_ _69\"> </span><span class=\"ls10 ws1ca\">Le att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span><span class=\"wsde\">biologiche sono riferite alla</span>  </span><span class=\"ws2b\">socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ws2b\"> </span>Productores A<span class=\"_ _5f\"></span>gu<span class=\"_ _1\"></span>acate Ja<span class=\"_ _5f\"></span>lisco S.A.C.V. <span class=\"_ _3\"></span><span class=\"ls10 wsa6\">relativame<span class=\"_ _1\"></span>nte alla frutta an<span class=\"_ _1\"></span>cora in fase di matu<span class=\"_ _1\"></span>razione su<span class=\"_ _1\"></span>lla<span class=\"_ _1ec\"> </span></span>pianta <span class=\"_ _43\"> </span><span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls16 ws73\">risp<span class=\"_ _3\"></span>etti<span class=\"_ _5f\"></span>vamente<span class=\"_ _5f\"></span> <span class=\"_ _43\"> </span><span class=\"ls19 ws2b\">euro <span class=\"_ _43\"></span><span class=\"lse ws14\">54<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _43\"></span><span class=\"ls2b ws120\">ed eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">130</span></span> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _43\"> </span></span><span class=\"ws67\">al <span class=\"_ _3\"></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws14\">20</span>22 <span class=\"_ _40\"></span>e<span class=\"_ _1\"></span><span class=\"ls18 ws99\">d al 3<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>dicembr<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2</span>1<span class=\"ls11 ws23\">, <span class=\"lse\">raccol<span class=\"_ _5f\"></span>ta e vendu<span class=\"_ _5f\"></span>ta nei mesi s<span class=\"_ _5f\"></span>uccessivi.<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span>Al 31 d<span class=\"_ _3\"></span>icem<span class=\"_ _5f\"></span>bre<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ws24\">il valore delle <span class=\"ls1c ws2f\">rimanenze</span></span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">aumenta</span> <span class=\"_ _40\"></span><span class=\"ws75\">rispetto all\u2019esercizio precedente di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span>4.0<span class=\"ls0 ws0\">24 <span class=\"_ _37\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls23 ws27\">l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span></span>o <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">p<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>cip<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">alla m<span class=\"ls25 ws4d\">aggior</span></span> <span class=\"_ _37\"></span><span class=\"ws24\">valorizzazione delle rimanenze finali di bunke<span class=\"_ _1ec\"> </span></span></span>s<span class=\"ws68\">ulle navi</span> <span class=\"_ _3f\"> </span><span class=\"lsf wsdf\">deter<span class=\"_ _1\"></span>minato dal<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span><span class=\"ls25 ws4d\">maggior</span> <span class=\"_ _d\"> </span><span class=\"ls23 wscc\">prez<span class=\"_ _1\"></span>zo u<span class=\"_ _1\"></span>nit<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>o per<span class=\"_ _1\"></span> to<span class=\"_ _1\"></span>nnel<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>a d<span class=\"ls11 ws23\">el</span></span> <span class=\"_ _3f\"> </span><span class=\"ls23 ws27\">bun<span class=\"_ _1\"></span>ker<span class=\"_ _1\"></span></span><span class=\"ws68\">, all\u2019interno dell<span class=\"_ _1ec\"> </span></span>mater<span class=\"_ _1\"></span>ie pr<span class=\"_ _1\"></span>ime e di con<span class=\"_ _1\"></span>sumo<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws56\">per euro<span class=\"_ _3\"></span> 717 mi<span class=\"_ _5f\"></span>gliaia<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws53\">e d</span><span class=\"ws47\">ei maggiori stock</span> <span class=\"_ _40\"></span><span class=\"ws75\">puntuali a f<span class=\"_ _1\"></span>in<span class=\"ls1c ws1b5\">e anno d<span class=\"_ _5f\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span>frutt<span class=\"_ _1\"></span>a a magazzin<span class=\"_ _1\"></span><span class=\"ls0 ws0\">o <span class=\"_ _5f\"></span><span class=\"ws28\">anche<span class=\"_ _1\"></span> per effetto degli aumentati valori dei prezzi unitari per via dell\u2019inflazione<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>air valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws40\"><span class=\"ls19 ws11f\"> </span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws44\"><span class=\"ff8 ls18 ws21\"> </span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span><div class=\"t m0 h23 ff3 fse fc1 sc0 ls0 ws0 gsc27\">S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i no<span class=\"_ _1\"></span>n finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsde gsc28\">Si segnala che sussistono strumenti non finanziari valutati al <span class=\"ff8 lse wse9\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\">  <span class=\"ls10 ws1ca\">al 3<span class=\"_ _1\"></span>1</span>  <span class=\"lsf ws1f\">dic<span class=\"_ _1\"></span>embre</span> <span class=\"_ _69\"> </span><span class=\"ls18 ws21\">20</span>22 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gsc29\">rapprese<span class=\"_ _1\"></span>ntati dalle<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">attivit\u00e0 biologiche della societ\u00e0 produttr</span></span>ice messicana.<span class=\"_ _1ec\"> </span> <span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-711": {
   "value": "NOTA 4. Partecipazioni contabilizzate con il metodo del patrimonio netto Valori  in migliaia \u20ac Agricola  Azzurra  S.r.l.  Tirrenofruit  S.r.l.  Mo\u00f1o  Azul S.A. Bonaoro  S.L.U.  Fruport  Tarragona  S.L.  Totale  Saldo 31  dicembre 2021  7.544   -   3.346   1.566   2.297   14.753  Utile/ perdita  1.165   275   111   24   466   2.041  Incrementi  1.033   1.160   -   -   -   2.193  Decrementi  -   -   -   -   -   -  Dividendi  -   -   -   -   (707)  (707) Altre variazioni  -   1.160   (29)  (14)  -   1.117  Saldo 31  dicembre 2022  9.742   2.594   3.429   1.575   2.056   19.397  La tabella illustra l\u2019incremento delle partecipazioni contabilizzate con il metodo del patrimoni o netto di  euro 4.644 migliaia, originato principalmente dalla contabilizzazione con il metodo del  patrimonio netto della societ\u00e0 Tirrenofruit S.r.l. prima iscritta tra le altre partecipazioni all\u2019interno  della categoria \u201cAttivit\u00e0 finanziarie non correnti\u201d. Si segnala, infatti, come in data 31 maggio 202 2 sia stata acquistata un\u2019ulteriore quota dell\u20198% nella societ\u00e0 distributrice Tirrenofruit S.r.l., per un  valore di euro 1.160 migliaia, nel quadro del rafforzamento della posizione strategica del Grupp o relativamente alla commercializzazione di prodotti ortofrutticoli nazionali nei confronti del canal e GDO. La rilevanza assunta da tale investimento finanziario, unita alla comunanza di intenti con  l\u2019altro socio \u2013 lo stesso di cui alla partecipazione in Agricola Azzurra \u2013 sono alla base dell\u2019iscrizion e di tale partecipazione con il metodo del patrimonio netto. Concorrono poi alla variazione complessiva di tale voce di Bilancio l\u2019avvenuta distribuzione di  dividendi ed i positivi risultati pro-quota conseguiti nel corso del 2022 dalle societ\u00e0. Al 31 dicembre 2022 i dividendi percepiti dalle societ\u00e0 contabilizzate con il metodo del patrimoni o netto sono pari ad euro 707 migliaia.  Per le suddette partecipazioni non si rilevano indicatori dell\u2019impairment.  Relativamente ad Agricola Azzurra si segnala che l\u2019adeguamento prezzo determinatosi entro i 1 2 mesi dalla data di acquisizione, pari a euro 1.033 migliaia, \u00e8 stato considerato ai fini dell a valutazione della partecipazione secondo l\u2019equity method, mentre gli ulteriori euro 467 migliaia  riconosciuti successivamente sono stati invece registrati a conto economico come aggiustamento  finale della \u201ccontingent consideration\u201d. Si segnala inoltre che nel bilancio separato di Orsero sulla  base dell\u2019applicazione del \u201ccost-based approach\u201d il valore della partecipazione nella collegat a di Agricola Azzurra \u00e8 stato incrementato per i complessivi euro 1.500 migliaia ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-741": {
   "value": "NOTA 4. Partecipazioni contabilizzate con il metodo del patrimonio netto Valori in migliaia \u20ac Agricola Azzurra S.r.l. Tirrenofruit S.r.l. Mo\u00f1o Azul S.A. Bonaoro S.L.U. Fruport Tarragona S.L. Totale Saldo 31 dicembre 2021 7.544   -   3.346   1.566   2.297   14.753 Utile/ perdita  1.165   275   111   24   466   2.041  Incrementi  1.033   1.160   -   -   -   2.193  Decrementi  -   -   -   -   -   - Dividendi  -   -   -   -   (707)  (707) Altre variazioni  -   1.160   (29)  (14)  -   1.117  Saldo 31 dicembre 2022 9.742   2.594   3.429   1.575   2.056   19.397 La tabella illustra l\u2019incremento delle partecipazioni contabilizzate con il metodo del patrimoni netto di  euro 4.644 migliaia, originato principalmente dalla contabilizzazione con il metodo del patrimonio netto della societ\u00e0 Tirrenofruit S.r.l. prima iscritta tra le altre partecipazioni all\u2019interno della categoria \u201cAttivit\u00e0 finanziarie non correnti\u201d. Si segnala, infatti, come in data 31 maggio 202 sia stata acquistata un\u2019ulteriore quota dell\u20198% nella societ\u00e0 distributrice Tirrenofruit S.r.l., per un valore di euro 1.160 migliaia, nel quadro del rafforzamento della posizione strategica del Grupp relativamente alla commercializzazione di prodotti ortofrutticoli nazionali nei confronti del canal GDO. La rilevanza assunta da tale investimento finanziario, unita alla comunanza di intenti con l\u2019altro socio \u2013 lo stesso di cui alla partecipazione in Agricola Azzurra \u2013 sono alla base dell\u2019iscrizion di tale partecipazione con il metodo del patrimonio netto. Concorrono poi alla variazione complessiva di tale voce di Bilancio l\u2019avvenuta distribuzione di dividendi ed i positivi risultati pro-quota conseguiti nel corso del 2022 dalle societ\u00e0. Al 31 dicembre 2022 i dividendi percepiti dalle societ\u00e0 contabilizzate con il metodo del patrimoni netto sono pari ad euro 707 migliaia. Per le suddette partecipazioni non si rilevano indicatori dell\u2019impairment. Relativamente ad Agricola Azzurra si segnala che l\u2019adeguamento prezzo determinatosi entro i 1 mesi dalla data di acquisizione, pari a euro 1.033 migliaia, \u00e8 stato considerato ai fini dell valutazione della partecipazione secondo l\u2019equity method, mentre gli ulteriori euro 467 migliaia riconosciuti successivamente sono stati invece registrati a conto economico come aggiustamento finale della \u201ccontingent consideration\u201d. Si segnala inoltre che nel bilancio separato di Orsero sulla base dell\u2019applicazione del \u201ccost-based approach\u201d il valore della partecipazione nella collegat di Agricola Azzurra \u00e8 stato incrementato per i complessivi euro 1.500 migliaia L\u2019assemblea degli Azionisti del 28  aprile 2022  della Capogruppo, accogliendo la proposta del  Consiglio di Amministrazione, ha deliberato la distribuzione di un dividendo di 0,30 euro per azione  con un esborso complessivo di euro 5.206 migliaia. Lo stacco cedola \u00e8 stato il 9 maggio 2022,  record date 10 maggio con pagamento a partire dal 11 maggio 2022.  NOTA 28. Altri proventi/oneri da partecipazioni e quota dell\u2019utile/perdita di  partecipazioni contabilizzate con il metodo del patrimonio netto Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Dividendi  9   9   -  Risultato pro-quota societ\u00e0 ad equity 2.041  1.019  1.022  Rivalutazioni di titoli e partecipazioni  1   1   -  Svalutazioni di titoli e partecipazioni  (1)  -   (1) Risultato di negoziazione titoli e partecipazioni  (492)  (6)  (486) Altri proventi/oneri da partecipazioni e quota  dell'utile di partecipazioni contabilizzate con  il metodo del patrimonio netto 1.558   1.023   535  La variazione dell\u2019ammontare della voce \u201cAltri proventi/oneri da partecipazioni  e della quota  dell\u2019utile/perdita di partecipazioni contabilizzate con il metodo del patrimonio netto\u201d  \u00e8  essenzialmente riferita alla rilevazione pro-quota dei risultati delle societ\u00e0 collegate consolidate  con il metodo del patrimonio netto come dettagliate alla Nota 4. L\u2019ammontare del \u201cRisultato pro-quota delle societ\u00e0 ad equity\u201d risulta pari ad euro 2.041 migliaia.  Tale risultato registra un incremento di euro  1.022  migliaia  rispetto all\u2019esercizio 2021  legato  all\u2019ingresso della partecipazione in Tirrenofruit ed all\u2019effetto del risultato per l\u2019intero anno della societ\u00e0 Agricola Azzurra laddove nell\u2019esercizio 2021 se n\u2019era conteggiato solamente l\u2019ultimo  trimestre.  Si segnala che all\u2019interno della voce \u201cRisultato di negoziazione titoli e partecipazioni\u201d, al 31  dicembre 2022, risulta iscritto euro 467 migliaia quale aggiustamento finale della \u201ccontingent  consideration\u201d legata alla definizione del prezzo dell\u2019acquisizione di Agricola Azzurra intervenuto  una volta superato il termine massimo dei 12 mesi dalla data dell\u2019operazione .  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-763": {
   "value": "NOTA 4. Partecipazioni contabilizzate con il metodo del patrimonio netto Valori in migliaia \u20ac Agricola Azzurra S.r.l. Tirrenofruit S.r.l. Mo\u00f1o Azul S.A. Bonaoro S.L.U. Fruport Tarragona S.L. Totale Saldo 31 dicembre 2021 7.544   -   3.346   1.566   2.297   14.753 Utile/ perdita  1.165   275   111   24   466   2.041  Incrementi  1.033   1.160   -   -   -   2.193  Decrementi  -   -   -   -   -   - Dividendi  -   -   -   -   (707)  (707) Altre variazioni  -   1.160   (29)  (14)  -   1.117  Saldo 31 dicembre 2022 9.742   2.594   3.429   1.575   2.056   19.397 La tabella illustra l\u2019incremento delle partecipazioni contabilizzate con il metodo del patrimoni netto di  euro 4.644 migliaia, originato principalmente dalla contabilizzazione con il metodo del patrimonio netto della societ\u00e0 Tirrenofruit S.r.l. prima iscritta tra le altre partecipazioni all\u2019interno della categoria \u201cAttivit\u00e0 finanziarie non correnti\u201d. Si segnala, infatti, come in data 31 maggio 202 sia stata acquistata un\u2019ulteriore quota dell\u20198% nella societ\u00e0 distributrice Tirrenofruit S.r.l., per un valore di euro 1.160 migliaia, nel quadro del rafforzamento della posizione strategica del Grupp relativamente alla commercializzazione di prodotti ortofrutticoli nazionali nei confronti del canal GDO. La rilevanza assunta da tale investimento finanziario, unita alla comunanza di intenti con l\u2019altro socio \u2013 lo stesso di cui alla partecipazione in Agricola Azzurra \u2013 sono alla base dell\u2019iscrizion di tale partecipazione con il metodo del patrimonio netto. Concorrono poi alla variazione complessiva di tale voce di Bilancio l\u2019avvenuta distribuzione di dividendi ed i positivi risultati pro-quota conseguiti nel corso del 2022 dalle societ\u00e0. Al 31 dicembre 2022 i dividendi percepiti dalle societ\u00e0 contabilizzate con il metodo del patrimoni netto sono pari ad euro 707 migliaia. Per le suddette partecipazioni non si rilevano indicatori dell\u2019impairment. Relativamente ad Agricola Azzurra si segnala che l\u2019adeguamento prezzo determinatosi entro i 1 mesi dalla data di acquisizione, pari a euro 1.033 migliaia, \u00e8 stato considerato ai fini dell valutazione della partecipazione secondo l\u2019equity method, mentre gli ulteriori euro 467 migliaia riconosciuti successivamente sono stati invece registrati a conto economico come aggiustamento finale della \u201ccontingent consideration\u201d. Si segnala inoltre che nel bilancio separato di Orsero sulla base dell\u2019applicazione del \u201ccost-based approach\u201d il valore della partecipazione nella collegat di Agricola Azzurra \u00e8 stato incrementato per i complessivi euro 1.500 migliaia La categoria \u201cAltre partecipazioni\u201d comprende la quota 50% per un valore di carico di euro 30 migliaia detenuta da AZ France  nella societ\u00e0 tunisina Citrumed S.A.  attiva nella produzione di agrumi, con la quale AZ France intrattiene rapporti di fornitura regolati a condizioni di mercato L\u2019importo dei depositi cauzionali risulta pari ad euro  1.074  migliaia,  in incremento di euro 244 migliaia rispetto all\u2019esercizio precedente. Per contro gli altri crediti non correnti verso terzi e societ collegate registrano una diminuzione di euro 1.147 migliaia, la maggior parte dei quali riferiti agl incassi delle rate di competenza scadenti nel 2022 legate alla dismissione delle attivit\u00e0 argentine effettuata nel 2018 e per euro 821 migliaia l\u2019incasso della maggior parte del credito verso societ collegata tunisina. Si rimanda alla Nota 34 per un ulteriore dettaglio delle variazioni nei rapporti con societ\u00e0 collegate",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "NOTA 5. Attivit\u00e0 finanziarie non correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Altre partecipazioni 723  1.894  (1.171) Altre attivit\u00e0 finanziarie non correnti  4.903   4.348   555  Attivit\u00e0 finanziarie non correnti  5.626  6.243  (616) Al 31 dicembre 2022, la posta espone le altre partecipazioni minori valutate al costo che approssima il fair value, i depositi cauzionali nonch\u00e9  crediti altri diversi a medio termine ne i confronti di terzi e di societ\u00e0 collegate. La diminuzione della voce \u201cAltre partecipazioni\u201d \u00e8 com e detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i l metodo del patrimonio netto, mentre si segnala per le \u201cAltre attivit\u00e0 finanziarie non correnti\u201d u n incremento di euro 555 migliaia legato principalmente all\u2019iscrizione del positivo valore, pari ad euro  1.459 migliaia, dei mark-to market degli strumenti derivati di copertura sui tassi di interesse a fronte  di un valore negativo degli stessi al 31 dicembre 2021.   La categoria \u201cAltre partecipazioni\u201d comprende la quota 50% per un valore di carico di euro 30 0 migliaia detenuta da AZ France  nella societ\u00e0 tunisina Citrumed S.A.  attiva nella produzione di agrumi, con la quale AZ France intrattiene rapporti di fornitura regolati a condizioni di mercato . L\u2019importo dei depositi cauzionali risulta pari ad euro  1.074  migliaia,  in incremento di euro 244 migliaia rispetto all\u2019esercizio precedente. Per contro gli altri crediti non correnti verso terzi e societ collegate registrano una diminuzione di euro 1.147 migliaia, la maggior parte dei quali riferiti agl i incassi delle rate di competenza scadenti nel 2022 legate alla dismissione delle attivit\u00e0 argentine effettuata nel 2018 e per euro 821 migliaia l\u2019incasso della maggior parte del credito verso societ collegata tunisina. Si rimanda alla Nota 34 per un ulteriore dettaglio delle variazioni nei rapporti con societ\u00e0 collegate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-712": {
   "value": "NOTA 5. Attivit\u00e0 finanziarie non correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Altre partecipazioni 723  1.894  (1.171) Altre attivit\u00e0 finanziarie non correnti  4.903   4.348   555  Attivit\u00e0 finanziarie non correnti  5.626  6.243  (616) Al 31 dicembre 2022, la posta espone le altre partecipazioni minori valutate al costo che approssima il fair value, i depositi cauzionali nonch\u00e9  crediti altri diversi a medio termine ne i confronti di terzi e di societ\u00e0 collegate. La diminuzione della voce \u201cAltre partecipazioni\u201d \u00e8 com e detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i l metodo del patrimonio netto, mentre si segnala per le \u201cAltre attivit\u00e0 finanziarie non correnti\u201d u n incremento di euro 555 migliaia legato principalmente all\u2019iscrizione del positivo valore, pari ad euro  1.459 migliaia, dei mark-to market degli strumenti derivati di copertura sui tassi di interesse a fronte  di un valore negativo degli stessi al 31 dicembre 2021. La categoria \u201cAltre partecipazioni\u201d comprende la quota 50% per un valore di carico di euro 30 0 migliaia detenuta da AZ France  nella societ\u00e0 tunisina Citrumed S.A.  attiva nella produzione di agrumi, con la quale AZ France intrattiene rapporti di fornitura regolati a condizioni di mercato . L\u2019importo dei depositi cauzionali risulta pari ad euro  1.074  migliaia,  in incremento di euro 244 migliaia rispetto all\u2019esercizio precedente. Per contro gli altri crediti non correnti verso terzi e societ collegate registrano una diminuzione di euro 1.147 migliaia, la maggior parte dei quali riferiti agl i incassi delle rate di competenza scadenti nel 2022 legate alla dismissione delle attivit\u00e0 argentine effettuata nel 2018 e per euro 821 migliaia l\u2019incasso della maggior parte del credito verso societ collegata tunisina. Si rimanda alla Nota 34 per un ulteriore dettaglio delle variazioni nei rapporti con societ\u00e0 collegate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-740": {
   "value": "NOTA 5. Attivit\u00e0 finanziarie non correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Altre partecipazioni 723  1.894  (1.171) Altre attivit\u00e0 finanziarie non correnti  4.903   4.348   555  Attivit\u00e0 finanziarie non correnti  5.626  6.243  (616) Al 31 dicembre 2022, la posta espone le altre partecipazioni minori valutate al costo che approssima il fair value, i depositi cauzionali nonch\u00e9  crediti altri diversi a medio termine ne i confronti di terzi e di societ\u00e0 collegate. La diminuzione della voce \u201cAltre partecipazioni\u201d \u00e8 com e detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i l metodo del patrimonio netto, mentre si segnala per le \u201cAltre attivit\u00e0 finanziarie non correnti\u201d u n incremento di euro 555 migliaia legato principalmente all\u2019iscrizione del positivo valore, pari ad euro  1.459 migliaia, dei mark-to market degli strumenti derivati di copertura sui tassi di interesse a fronte  di un valore negativo degli stessi al 31 dicembre 2021. La categoria \u201cAltre partecipazioni\u201d comprende la quota 50% per un valore di carico di euro 30 0  migliaia detenuta da AZ France  nella societ\u00e0 tunisina Citrumed S.A.  attiva nella produzione di  agrumi, con la quale AZ France intrattiene rapporti di fornitura regolati a condizioni di mercato . L\u2019importo dei depositi cauzionali risulta pari ad euro  1.074  migliaia,  in incremento di euro 244 migliaia rispetto all\u2019esercizio precedente. Per contro gli altri crediti non correnti verso terzi e societ \u00e0 collegate registrano una diminuzione di euro 1.147 migliaia, la maggior parte dei quali riferiti agl i  incassi delle rate di competenza scadenti nel 2022 legate alla dismissione delle attivit\u00e0 argentine  effettuata nel 2018 e per euro 821 migliaia l\u2019incasso della maggior parte del credito verso societ \u00e0 collegata tunisina.  Si rimanda alla Nota 34 per un ulteriore dettaglio delle variazioni nei rapporti con societ\u00e0 collegate.  NOTA 9. Attivit\u00e0 fiscali Al 31 dicembre 2022 le attivit\u00e0 fiscali hanno complessivamente segnato un incremento di euro 5.674 migliaia legato al diverso credito IVA per euro 4.283 migliaia e da un maggior credito pe imposte sul reddito di euro 1.392 migliaia. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Per imposte sul valore aggiunto  12.569   8.286   4.283  Per imposte sul reddito  4.360   2.968   1.392  Attivit\u00e0 fiscali 16.929  11.254  5.674  NOTA 10. Altri crediti ed altre attivit\u00e0 correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Acconti a fornitori  5.635   4.391   1.244  Altri crediti  5.085   5.527   (442) Ratei e risconti attivi  3.219   2.888   332  Attivit\u00e0 finanziarie correnti  217   1.377   (1.160) Altri crediti ed altre attivit\u00e0 correnti  14.156   14.182   (26) Al 31 dicembre 2022 la posta registra nel complesso un decremento di euro 26 migliaia dovuto alla riduzione della voce Attivit\u00e0 finanziarie correnti per euro 1.160 migliaia per effetto dell\u2019iscrizione al 31 dicembre 2021 dei mark-to-market positivi sul bunker per euro 504 migliaia e sui tassi di cambio per euro 852  migliaia, mentre al 31 dicembre 2022 il mark-to-market sui tassi di cambio risulta negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario derivato sul bunker si \u00e8 concluso al 31 dicembre 2022, rimanendo iscritto solamente un credito finanziario incassato i primi giorni di gennaio. A tale variazione si aggiunge il decremento della voce Altri crediti per euro 442 migliaia, parzialmente compensata dall\u2019incremento della voce Acconti a fornitori per euro 1.244 migliaia e della voce Ratei e risconti attivi per euro 332 migliaia. Come gi\u00e0 segnalato nelle precedenti relazioni a partire dal bilancio 2017, il saldo della posta \u201cAltri crediti\u201d non \u00e8 influenzato dalla presenza di un credito verso la parte correlata Argentina S.r.l. per euro 8.000 migliaia in quanto integralmente svalutato (Nota 34). La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative, locazioni, interessi.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-782": {
   "value": "NOTA 5. Attivit\u00e0 <span class=\"lsa wsd\">finanziarie non cor<span class=\"_ _3\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span> </span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span>Variazione<span class=\"_ _1ec\"> </span> Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>171)<span class=\"fc1 ls0 ws0\"> </span>Altre atti<span class=\"_ _5f\"></span>vit\u00e0 finanzi<span class=\"_ _3\"></span>arie no<span class=\"_ _3\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">4.9<span class=\"_ _3\"></span>03 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">555 </span> </span></span></span>Attivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> 5.626 <span class=\"fc1\"> </span>6.243 <span class=\"fc1\"> </span>(616)<span class=\"fc1\"> </span>Al 31<span class=\"_ _5f\"></span> dicembre 2<span class=\"_ _5f\"></span>02<span class=\"ls0 ws0\">2<span class=\"ls19 ws176\">, la posta espone le altre partecipazioni minori valutate al costo che<span class=\"_ _3\"></span> </span></span>approssima il fair value, i depositi cauzionali <span class=\"ls1c ws2f\">no<span class=\"_ _5f\"></span>nc<span class=\"_ _1\"></span>h\u00e9<span class=\"_ _3\"></span><span class=\"ls0 ws0\">  <span class=\"lsf wsa2\">crediti altr<span class=\"_ _1\"></span>i diver<span class=\"_ _1\"></span>si a medio te<span class=\"_ _1\"></span>rmine ne<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"lsf wsa2\"><span class=\"_ _1\"></span>i </span></span></span>confronti di terzi e di societ\u00e0 collegate.<span class=\"ws0\"> <span class=\"_ _1\"></span></span>La diminuzione della voce <span class=\"ls10 wsc4\">\u201c<span class=\"_ _1\"></span>Altre part<span class=\"_ _1\"></span>ecipazio<span class=\"ls21 ws22\">ni\u201d <span class=\"_ _1\"></span><span class=\"ls11 ws8d\">\u00e8 c<span class=\"_ _1\"></span>om<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 wsc4\"><span class=\"ls21 ws22\"><span class=\"ls11 ws8d\">e </span></span></span>detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i<span class=\"_ _1ec\"> </span>l metodo del patrimonio netto, mentre si segnala per le \u201cAltre at<span class=\"_ _3\"></span>tivit\u00e0 finanziarie non correnti\u201d u<span class=\"_ _1ec\"> </span>n increme<span class=\"_ _5f\"></span>nto di e<span class=\"_ _5f\"></span>uro <span class=\"ls18 ws21\">555<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">migliaia legato principalmente all\u2019iscrizione del positi<span class=\"_ _3\"></span>vo valore, pari ad<span class=\"_ _3\"></span> euro<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws7e\"> </span></span></span>1.459<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia, dei mark</span>-<span class=\"lsf ws15\">to market deg<span class=\"_ _1\"></span>li strume<span class=\"_ _1\"></span>nti derivat<span class=\"_ _1\"></span>i di copert<span class=\"_ _1\"></span>ura sui tassi<span class=\"_ _1\"></span> di interesse<span class=\"_ _1\"></span> a fronte<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws15\"> </span></span>di un va<span class=\"_ _3\"></span>lore<span class=\"_ _3\"></span> negati<span class=\"_ _5f\"></span>vo degli <span class=\"_ _3\"></span>stessi<span class=\"_ _3\"></span> al 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>21.<span class=\"_ _1ec\"> </span>La ca<span class=\"_ _5f\"></span>tegoria \u201cAl<span class=\"_ _3\"></span>tre<span class=\"_ _3\"></span> part<span class=\"_ _3\"></span>ecip<span class=\"_ _3\"></span>azio<span class=\"lsf wsdc\">ni\u201d compren<span class=\"_ _1\"></span>de </span>la quo<span class=\"_ _5f\"></span>ta 50% pe<span class=\"_ _5f\"></span>r un val<span class=\"_ _3\"></span>ore d<span class=\"_ _5f\"></span>i carico<span class=\"_ _5f\"></span> di <span class=\"ls18 ws71\">eur<span class=\"_ _1\"></span>o 30<span class=\"_ _1ec\"> </span></span><span class=\"ls18 ws71\">0<span class=\"_ _1ec\"> </span></span><span class=\"ls18 ws71\"> </span>migliaia det<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>a da AZ France<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws8f\">nella societ\u00e0 tunisina Citrumed <span class=\"ls11 ws23\">S.A. <span class=\"_ _43\"> </span></span>attiva nella produzione di<span class=\"_ _1ec\"> </span></span></span>agrumi<span class=\"_ _1\"></span>, con la quale <span class=\"ls18 wsbc\">A<span class=\"_ _1\"></span>Z Fran<span class=\"_ _1\"></span>ce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws98\">intra<span class=\"_ _3\"></span>ttien<span class=\"_ _5f\"></span>e rapporti di<span class=\"_ _5f\"></span> fornitura <span class=\"_ _5f\"></span>regolati a<span class=\"_ _3\"></span> condi<span class=\"_ _3\"></span>zioni d<span class=\"_ _5f\"></span>i mercato<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 wsbc\"><span class=\"ls0 ws0\"><span class=\"lse ws98\">.<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span>L\u2019importo dei depositi cauzionali risulta pari ad euro<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse ws14\">1.074</span> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _d\"> </span><span class=\"lse ws69\">in increm<span class=\"_ _3\"></span>en<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o di<span class=\"_ _3\"></span> euro 244<span class=\"_ _5f\"></span> </span></span>migliaia <span class=\"_ _3\"></span><span class=\"ls11 ws9e\">rispetto<span class=\"_ _3\"></span> all\u2019esercizio<span class=\"_ _3\"></span> precedente.<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws78\">Per <span class=\"_ _5f\"></span>contro gli<span class=\"_ _5f\"></span> altri c<span class=\"_ _3\"></span>rediti<span class=\"_ _5f\"></span> non corre<span class=\"_ _5f\"></span>nti vers<span class=\"_ _3\"></span>o <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erzi<span class=\"_ _3\"></span> e so<span class=\"_ _5f\"></span>ciet<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws9e\"><span class=\"ls0 ws0\"><span class=\"lse ws78\">\u00e0 </span></span></span>collegate <span class=\"_ _1\"></span><span class=\"ws87\">re<span class=\"_ _1\"></span>gistrano una dim<span class=\"_ _3\"></span>inuzione di euro <span class=\"lse ws14\">1.14<span class=\"_ _5f\"></span>7<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws87\">migliaia, la maggior parte dei <span class=\"_ _3\"></span>quali riferiti agl<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws87\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws87\">i<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws87\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span></span></span>incassi delle rate di competenza<span class=\"ws0\"> <span class=\"_ _1\"></span></span>scadenti ne<span class=\"_ _1\"></span>l 202<span class=\"ws0\">2 </span>le<span class=\"_ _1\"></span>gate alla dismissione delle attivit\u00e0 argentine<span class=\"_ _1ec\"> </span> effet<span class=\"_ _3\"></span>tuata<span class=\"_ _3\"></span> nel 2<span class=\"_ _5f\"></span>018<span class=\"ls0 ws0\"> e <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">per euro 821 migliaia l\u2019incasso della m<span class=\"_ _3\"></span>aggior parte del credito verso societ<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws2c\">\u00e0 </span></span>coll<span class=\"ls10 ws4d\">egat<span class=\"_ _1\"></span>a tunisin<span class=\"_ _1\"></span>a<span class=\"ls0 ws0\">. </span></span><span class=\"ls10 ws4d\"><span class=\"ls0 ws0\"> </span></span>Si rimanda alla Nota 34 per <span class=\"_ _3\"></span>un ulteriore dettaglio delle variazioni nei rapporti con so<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>iet\u00e0 collegate.<span class=\"_ _1ec\"> </span>NOTA 10. <span class=\"ws8\">Altri c<span class=\"ls1e ws15a\">red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls9 wsf\">ed al<span class=\"_ _5f\"></span>tre at<span class=\"_ _3\"></span>tivit<span class=\"_ _3\"></span>\u00e0 cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span> </span></span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">V<span class=\"_ _1\"></span>ariazione</span> Acconti a fo<span class=\"_ _3\"></span>rnito<span class=\"_ _3\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _132\"> </span></span><span class=\"fc0 ws14\">5.635 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">4.391 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">1.244 </span><span class=\"ls0 ws0\"> </span>Altri crediti<span class=\"ws0\"> <span class=\"_ _133\"> </span><span class=\"fc0 lse ws14\">5.085 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">5.527 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(442)</span> </span>Ratei <span class=\"_ _3\"></span>e ris<span class=\"_ _3\"></span>conti a<span class=\"_ _5f\"></span>ttivi<span class=\"ls0 ws0\"> <span class=\"_ _134\"> </span></span><span class=\"fc0 ws14\">3.219 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">2.888 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">332 </span><span class=\"ls0 ws0\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _135\"> </span></span><span class=\"fc0 ws14\">217 </span><span class=\"ls0 ws0\"> <span class=\"_ _18\"> </span></span><span class=\"fc0 ws14\">1.377 </span><span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 ls18 ws21\">(1.16<span class=\"_ _1\"></span>0)</span> </span>Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _75\"> </span><span class=\"fc0\">14.156 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">14.182 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(26)</span> Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _3\"></span><span class=\"ls19 ws3f\">la posta registra nel complesso un <span class=\"lsf ws1f\">de<span class=\"ls11 ws23\">cremento <span class=\"_ _5f\"></span><span class=\"ls2c ws78\">d<span class=\"_ _1\"></span>i eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span>6 <span class=\"_ _5f\"></span><span class=\"ws28\">migliaia dovuto<span class=\"ws0\"> <span class=\"ls10 ws16\">alla<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>riduzione d<span class=\"ws0\">e<span class=\"ws16\">lla voce</span> <span class=\"lse wsd9\">Attivit\u00e0<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>e correnti p<span class=\"_ _5f\"></span>er euro <span class=\"ws14\">1.<span class=\"_ _3\"></span>160<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia per effetto</span> <span class=\"_ _1\"></span>dell\u2019iscrizione <span class=\"ls1b ws2e\">al<span class=\"_ _1ec\"> </span></span></span></span></span></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 2021<span class=\"ls0 ws0\"> <span class=\"lsf wsd0\">dei mark<span class=\"_ _1\"></span></span>-<span class=\"ls16 ws73\">to</span>-<span class=\"ls3d ws102\">m<span class=\"_ _5f\"></span>arket positi<span class=\"_ _5f\"></span>vi sul bunk<span class=\"_ _5f\"></span>er per e<span class=\"_ _5f\"></span>uro <span class=\"ls18 ws21\">504<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia e sui t<span class=\"_ _3\"></span>assi di cambio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per euro <span class=\"_ _3\"></span><span class=\"lse ws14\">852<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia</span><span class=\"wsa8\">, mentre<span class=\"_ _5f\"></span> al 31 dicem<span class=\"_ _5f\"></span>bre 2022<span class=\"_ _3\"></span> il <span class=\"lsf ws1f\">mark<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ls19 ws10c\">market sui tassi di cambio risulta<span class=\"_ _1ec\"> </span></span></span></span></span></span>negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario deriva<span class=\"_ _3\"></span>to sul bunker si<span class=\"_ _1ec\"> </span>\u00e8 concluso<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> 2022, rim<span class=\"_ _5f\"></span>anendo iscri<span class=\"_ _5f\"></span>tto sola<span class=\"_ _3\"></span>mente un c<span class=\"_ _5f\"></span>redito fina<span class=\"_ _3\"></span>nzia<span class=\"_ _5f\"></span>rio incassa<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o i<span class=\"_ _1ec\"> </span>primi giorn<span class=\"ws28\">i di g<span class=\"_ _1\"></span>ennaio</span>. A tale variazione si aggiunge<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">il decremento<span class=\"ws0\"> </span>della voce<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws78\">Altri cred<span class=\"_ _5f\"></span>iti per e<span class=\"_ _3\"></span>uro<span class=\"_ _1ec\"> </span></span></span></span></span>442 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">parzialmen<span class=\"_ _1\"></span>te compens<span class=\"_ _1\"></span>ata dall<span class=\"lse ws56\">\u2019incremen<span class=\"_ _5f\"></span>to della voce<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls0 ws0\">A</span><span class=\"ws9c\">cconti<span class=\"_ _5f\"></span> a fornito<span class=\"_ _5f\"></span>ri per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span></span>1.2<span class=\"ls0 ws0\">44 migliaia <span class=\"ws16\">e della voce</span> <span class=\"ls10 ws16\">Ratei</span> </span><span class=\"lse\">e risco<span class=\"_ _5f\"></span>nti attivi<span class=\"ls0 ws0\"> <span class=\"ls23 ws2e\">per euro </span></span><span class=\"ws14\">332<span class=\"ls0 ws0\"> migli<span class=\"ls10 ws16\">aia</span>. </span></span></span>Come gi\u00e0 segnalato nelle p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ecedenti relazioni a pa<span class=\"_ _3\"></span>rtire dal bilancio<span class=\"ws0\"> <span class=\"ls18 ws23\">2017, il <span class=\"ls19 ws2b\">saldo <span class=\"ls10 ws4d\">della posta \u201c<span class=\"ls1b ws2e\">Al<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span>crediti\u201d <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">non <span class=\"_ _1\"></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">influenzato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">dal<span class=\"_ _3\"></span>la presenza d<span class=\"_ _3\"></span>i un c<span class=\"_ _5f\"></span>redito verso la p<span class=\"_ _3\"></span>arte corr<span class=\"_ _5f\"></span>elata Argentina<span class=\"_ _5f\"></span> S.r.l. per<span class=\"_ _1ec\"> </span></span></span></span>euro 8.00<span class=\"_ _1\"></span>0 migliaia in qu<span class=\"_ _1\"></span>anto integral<span class=\"_ _1\"></span>mente svalut<span class=\"_ _1\"></span>ato (Nota <span class=\"ls0 ws0\">34<span class=\"ls1c ws2f\">).</span> </span>La posta \u201cRatei e risconti att<span class=\"_ _1\"></span>ivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta<span class=\"_ _1ec\"> </span>allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative,<span class=\"_ _1ec\"> </span>locazioni, interessi.<span class=\"_ _1ec\"> </span> <span class=\"ws0\"> </span>Si segnal<span class=\"_ _1\"></span>a che la <span class=\"lse wscf\">riserva<span class=\"_ _3\"></span> di cop<span class=\"_ _5f\"></span>er<span class=\"ls0 ws92\">tura <span class=\"_ _1\"></span>dei flussi finanziari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span></span>iscritta p<span class=\"_ _5f\"></span>er euro <span class=\"_ _3\"></span><span class=\"ws14\">638<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span>migliaia <span class=\"_ _40\"></span>(<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positiva</span>)<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse wscf\"><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span></span>espone la v<span class=\"_ _1\"></span>ariazione relat<span class=\"_ _1\"></span>iva all\u2019adegu<span class=\"_ _1\"></span>amento al <span class=\"ff8 ws5e\">f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"lsf wsdd\">alla dat<span class=\"_ _1\"></span>a del 31<span class=\"_ _1\"></span> dicembre<span class=\"_ _1\"></span> 20</span>22, <span class=\"_ _40\"></span><span class=\"ls1b ws2e\">a<span class=\"_ _1\"></span>l<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls1b ws2e\"> </span></span>netto dell\u2019effetto fiscale c<span class=\"_ _3\"></span>on indicazione dello stesso<span class=\"_ _3\"></span> nel conto econom<span class=\"_ _3\"></span>ico complessivo<span class=\"ws0\">, <span class=\"_ _41\"> </span><span class=\"lsf ws1f\">del<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lsf ws1f\"> </span></span>derivato s<span class=\"_ _3\"></span>ul bunker p<span class=\"_ _3\"></span>er euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">504<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migliaia (<span class=\"lse wsd6\">e<span class=\"_ _3\"></span>ffetto<span class=\"_ _5f\"></span> negativ<span class=\"_ _3\"></span>o per <span class=\"_ _5f\"></span>rilascio ris<span class=\"_ _3\"></span>erva i<span class=\"_ _3\"></span>scri<span class=\"_ _5f\"></span>tta al 31<span class=\"_ _3\"></span> dicem<span class=\"_ _3\"></span>bre<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"lse wsd6\"> </span></span></span></span>2021<span class=\"ls0 ws0\">), <span class=\"_ _3\"></span><span class=\"lsf ws1f\">de<span class=\"ls0 ws0\">i <span class=\"lse ws14\">de<span class=\"_ _5f\"></span>rivat<span class=\"ls0 ws0\">i <span class=\"_ _5f\"></span><span class=\"ls19 ws9d\">su<span class=\"_ _1\"></span>i tassi di interesse per euro <span class=\"lse ws14\">1.<span class=\"ls18 ws21\">291<span class=\"ls0 ws0\"> migliaia <span class=\"_ _5f\"></span><span class=\"ls10 ws100\">(var<span class=\"_ _1\"></span>iazione po<span class=\"_ _1\"></span>sitiva)<span class=\"ls0 ws0\"> <span class=\"ls11 ws118\">e d<span class=\"_ _3\"></span>el derivato s<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls19 ws9d\"><span class=\"lse ws14\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ls10 ws100\"><span class=\"ls0 ws0\"><span class=\"ls11 ws118\"> </span></span></span></span></span></span></span></span></span></span></span></span>tassi di cambio per euro <span class=\"lse ws14\">1.<span class=\"_ _5f\"></span>118<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _37\"></span>(</span><span class=\"ws80\">variazi<span class=\"_ _3\"></span>one <span class=\"_ _5f\"></span>negativa<span class=\"_ _5f\"></span> per effe<span class=\"_ _5f\"></span>tto del <span class=\"ls18 wsbc\">fair value<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">n<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span>)<span class=\"ls23 ws27\">,<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"ws80\"><span class=\"ls18 wsbc\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"> </span></span></span></span></span>tutti<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws16\">c<span class=\"_ _1\"></span>ontabilizzati con la metodolo<span class=\"_ _3\"></span>gia del cash flow hedging<span class=\"_ _1ec\"> </span></span></span>NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls9 wsb\"><span class=\"ls0 ws0\"><span class=\"ls8 ws123\"><span class=\"ls0 ws0\"> </span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls11\"> </span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span> Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ls19 ws2b\"> </span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> 101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span> mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws4d\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span> ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span> 36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span> detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span> costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws1d0\"> </span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws72\"> </span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ws9c\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws49\"> </span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span><span class=\"ws27\"><span class=\"ls0 ws28\"> </span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"lse ws71\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>NOTA 3<span class=\"ls0 ws0\">2<span class=\"ls4 ws86\">. Infor<span class=\"_ _3\"></span>mativa s<span class=\"_ _5f\"></span>ugli strumenti<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _5f\"></span>iari<span class=\"ls0 ws0\">- <span class=\"ls8 ws123\">informazioni <span class=\"ls9 wsb\">in<span class=\"_ _5f\"></span>tegrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span></span></span></span></span></span>La tabel<span class=\"_ _1\"></span>la sotto riportata mostr<span class=\"_ _1\"></span>a una dettagli<span class=\"_ _1\"></span>ata analisi delle attiv<span class=\"_ _1\"></span>it\u00e0 e passivit\u00e0 previst<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">da<span class=\"lsf ws1f\">ll\u2019IFRS<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span>7, <span class=\"lse\">second<span class=\"_ _5f\"></span>o le catego<span class=\"_ _5f\"></span>rie previ<span class=\"_ _5f\"></span>ste dall\u2019I<span class=\"_ _3\"></span>FRS <span class=\"ls0 ws0\">9 <span class=\"ws16\">per il 20</span>22 <span class=\"ls11 ws13\">e 20</span>21<span class=\"_ _1ec\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2022<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.903 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>3.445 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">16.929<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>16.<span class=\"_ _3\"></span>929 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.156<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>14.<span class=\"_ _3\"></span>146 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>68.<span class=\"_ _3\"></span>830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>224.647 <span class=\"fc1\"> </span>223.178 <span class=\"fc1\"> </span>10 <span class=\"fc1\"> </span>1.459 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _de\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span><span class=\"ff8 ls31 wsed\">(25.000)</span></span> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span></span></span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"fc1 ls0 ws0\"> </span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti <span class=\"ls15 ws1a\">deriva<span class=\"_ _1\"></span>ti di<span class=\"_ _1\"></span> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span> (part<span class=\"_ _5f\"></span>e<span class=\"_ _1ec\"> </span>corrente)<span class=\"fc1 ls0 ws0\"> </span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"fc1 ls0 ws0\"> </span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(3.933)</span> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8 ls31 wsed\">(3.933)</span></span> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(<span class=\"_ _1\"></span>940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"fc1 ls0 ws0\"> </span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"fc1 ls0 ws0\"> </span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>(619)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8\">- </span></span> <span class=\"_ _4d\"> </span></span>(619)<span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"fc1 ls0 ws0\"> </span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _138\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _79\"> </span></span><span class=\"fc0\">- </span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"ff8 fc0 ws14\">(23.669)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"ff8 lse ws14\">(23.669)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(301.825)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(301.206)<span class=\"fc1\"> </span>(619)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls4b ws164\">, <span class=\"ls33 ws1b\">FV=<span class=\"_ _1\"></span> Fair<span class=\"_ _1\"></span> Val<span class=\"_ _1\"></span>ue<span class=\"ls0 ws1d7\">  <span class=\"ws0\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.348 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">11.254<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>11.<span class=\"_ _3\"></span>254 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.182<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>12.<span class=\"_ _3\"></span>805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>1.356 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>55.043<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>55.<span class=\"_ _3\"></span>043 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>200.399 <span class=\"fc1\"> </span>199.022 <span class=\"fc1\"> </span>21 <span class=\"fc1\"> </span>1.356 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(30.000)<span class=\"_ _5f\"></span><span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fs2 fc0\">- </span> </span></span></span>- <span class=\"fc1\"> </span>(30.000)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"ls0 ws0\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"ls0 ws0\"> </span>(240)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span><span class=\"ls31 wsed\">(240)</span><span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"ls0 ws0\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(13.844)</span><span class=\"fs0\"> <span class=\"_ _ec\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> <span class=\"_ _9e\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> </span></span>- <span class=\"fc1\"> </span>(13.844)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"ls0 ws0\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c7\"> </span><span class=\"fs2 fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _91\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">(126.854)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">(126.854)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.142)</span><span class=\"ff8\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _da\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>4.14<span class=\"_ _1\"></span>2)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- </span> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"fc0 ws14\">(20.811)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"lse ws14\">(20.811)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(293.630)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(293.389)<span class=\"fc1\"> </span>(240)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">,<span class=\"fs0\"> </span><span class=\"ls33 wsf2\">F<span class=\"_ _1\"></span>V= Fai<span class=\"_ _1\"></span>r Value<span class=\"_ _1\"></span></span> <span class=\"fs0\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gsc8\">Si segnala che tra le attivit\u00e0 finanziarie solo quelle <span class=\"lsf ws1f\">\u201cAltr<span class=\"_ _1\"></span></span>i crediti ed altre<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"lse ws12b\">attivit\u00e0 co<span class=\"_ _5f\"></span>rrenti\u201d<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws98 gsc9\">compre<span class=\"_ _3\"></span>ndono<span class=\"_ _3\"></span> titol<span class=\"_ _3\"></span>i, o<span class=\"_ _3\"></span>vve<span class=\"_ _3\"></span>ro strum<span class=\"_ _5f\"></span>enti fina<span class=\"_ _5f\"></span>nziari <span class=\"_ _3\"></span>che v<span class=\"_ _3\"></span>engon<span class=\"_ _3\"></span>o va<span class=\"_ _3\"></span>lutati<span class=\"_ _5f\"></span> al <span class=\"ff8 ws71\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">con imp<span class=\"_ _1\"></span>atto a<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff8 ws71\"><span class=\"ff1 ls0 ws0\"><span class=\"lsf ws96\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsca\">conto ec<span class=\"_ _1\"></span>onomico<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">ed <span class=\"_ _1\"></span></span></span><span class=\"ws2c\">includono, inoltre, <span class=\"ls0 ws7b\">il fair value positivo<span class=\"ws0\"> <span class=\"lse wsd9\">dei deri<span class=\"_ _5f\"></span>vati di co<span class=\"_ _5f\"></span>pertura <span class=\"ls19 ws2b\">con<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">impatt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ws2c\"><span class=\"ls0 ws7b\"><span class=\"ws0\"><span class=\"lse wsd9\"><span class=\"ls19 ws2b\"><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gscb\">a cont<span class=\"_ _1\"></span>o economico<span class=\"ls0 ws0\"> </span><span class=\"ws2b\">complessi<span class=\"_ _1\"></span>vo. <span class=\"lse ws23\">I crediti comm<span class=\"_ _5f\"></span>erciali<span class=\"ls0 ws0\"> <span class=\"ws7b\">e gli altri credi<span class=\"_ _3\"></span>ti<span class=\"ws0\"> <span class=\"ls10 wsc3\">ve<span class=\"_ _1\"></span>ngono valutat<span class=\"_ _1\"></span>i al valore<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ws2b\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"><span class=\"ws7b\"><span class=\"ws0\"><span class=\"ls10 wsc3\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1eb gscc\">nominale che considerata la<span class=\"_ _3\"></span> rapidit\u00e0 di in<span class=\"_ _3\"></span>casso, coincide con il<span class=\"_ _3\"></span> valore determinato<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws47 gscd\">dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Tra le passiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziarie i<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 ws5e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gsce\">derivati di negoziazione rientrano nella ca<span class=\"ls10 wsd3\">tegoria \u201cPassivi<span class=\"_ _1\"></span>t\u00e0 valutate<span class=\"_ _1\"></span> al <span class=\"ff8 lse wsd6\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls11 ws9e\">\u201d, m<span class=\"_ _3\"></span>entre i deri<span class=\"_ _3\"></span>vati<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 wsd3\"><span class=\"ff8 lse wsd6\"><span class=\"ff1 ls11 ws9e\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsa7 gscf\">di cop<span class=\"_ _5f\"></span>ertura vengono<span class=\"_ _5f\"></span> registra<span class=\"_ _5f\"></span>ti al <span class=\"ff8 ws1a7\">fair value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws84\">, la relativa variazione viene contabilizzata in una riserva<span class=\"_ _1ec\"> </span></span></span><span class=\"ff8 ws1a7\"><span class=\"ff1 ls0 ws84\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsd0\">di patrimonio netto, che cos<span class=\"_ _3\"></span>tituisce il conto economico complessivo. Si segnala,<span class=\"_ _3\"></span> <span class=\"ls18 ws27\">a rigu<span class=\"_ _1\"></span>a<span class=\"lse ws59\">rdo, che<span class=\"_ _3\"></span> il<span class=\"_ _1ec\"> </span></span></span><span class=\"ls18 ws27\"><span class=\"lse ws59\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws140 gsd1\">Grupp<span class=\"_ _3\"></span>o, al 31 d<span class=\"_ _5f\"></span>icembre<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">20</span>22<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span></span>ha in ess<span class=\"_ _3\"></span>ere co<span class=\"_ _5f\"></span>ntratti <span class=\"_ _5f\"></span>derivati<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">relativi alla copertura dei tassi di<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws68\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gsd2\">interesse<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">ed</span> <span class=\"_ _41\"> </span><span class=\"ws3a\">ai tassi di cam<span class=\"_ _3\"></span>bio<span class=\"ws0\">  <span class=\"ls10 ws4c\">mentre per quanto rigu<span class=\"_ _1\"></span>arda la</span>  <span class=\"ls3d ws1ec\">cope<span class=\"_ _5f\"></span>rtura del bunke<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">essa \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws3a\"><span class=\"ws0\"><span class=\"ls3d ws1ec\"><span class=\"ls0 ws0\"><span class=\"ls19 wsa3\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsd3\">termina<span class=\"_ _5f\"></span>ta al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2022<span class=\"_ _5f\"></span>,<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">co<span class=\"_ _1\"></span>me gi\u00e0 segnalato al<span class=\"_ _1\"></span>l</span>e <span class=\"ls25 ws4d\">No</span>t<span class=\"ls18 ws27\">e 9 e</span> </span><span class=\"ws14\">14<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gsd4\">Alla d<span class=\"_ _5f\"></span>ata del 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _43\"> </span><span class=\"ls1b ws2e\">r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>a</span>, <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">infa<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span></span>, <span class=\"_ _40\"></span><span class=\"ls16 ws73\">termina<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws67\">uno s<span class=\"_ _5f\"></span>trumento di <span class=\"_ _3\"></span>cope<span class=\"_ _3\"></span>rtura<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws198\">(swap) sul<span class=\"_ _5f\"></span> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gsd5\">bunke<span class=\"_ _3\"></span>r che la s<span class=\"_ _3\"></span>ocie<span class=\"_ _3\"></span>t\u00e0 arma<span class=\"_ _5f\"></span>trice ha at<span class=\"_ _3\"></span>tivato a<span class=\"_ _3\"></span>llo sco<span class=\"_ _5f\"></span>po di ri<span class=\"_ _3\"></span>durre e <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llare i<span class=\"_ _3\"></span> risch<span class=\"_ _5f\"></span>i connessi a<span class=\"_ _5f\"></span>lle<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gsd6\">variazioni del prezzo della materia prima<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e l</span>iquidato</span>, per la parte r<span class=\"_ _3\"></span>elativa al mese di dicembre<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gsd7\">2022,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">nei primi giorni di <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2023<span class=\"lse ws80\">. Al 31<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">la quota liquidata<span class=\"_ _5f\"></span> n<span class=\"_ _1\"></span>ei primi <span class=\"_ _3\"></span>giorni di<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws47\"><span class=\"lse ws80\"><span class=\"ls0 ws0\"><span class=\"ws47\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws77 gsd8\">gennaio<span class=\"_ _3\"></span> 2023<span class=\"_ _5f\"></span> pari ad e<span class=\"_ _5f\"></span>uro 20<span class=\"ls0 ws0\">7 <span class=\"_ _43\"> </span><span class=\"ws8f\">migliaia \u00e8 stato rilev<span class=\"_ _1\"></span>ato nella voce <span class=\"ls1b ws1ed\">Alt<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i cre<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti ed a<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"ls10 ws16\">attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws8f\"><span class=\"ls1b ws1ed\"><span class=\"ls10 ws16\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gsd9\">correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws71 gsda\">Alla d<span class=\"_ _5f\"></span>ata del 31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _5f\"></span>20<span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">r<span class=\"_ _1\"></span>isulta in essere <span class=\"ls2c ws15\">uno<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">strume<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span></span></span></span>o <span class=\"_ _37\"></span></span>di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura <span class=\"ls19 wsaa\">dei tassi di inter<span class=\"_ _1\"></span>esse,<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gsdb\">legat<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">o </span><span class=\"wsc3\">al finanz<span class=\"_ _1\"></span>iamento da euro <span class=\"lse ws14\">90<span class=\"ls0 ws0\"> milioni<span class=\"ls19 ws2c\">, erogato per euro 33,3 milioni,</span> <span class=\"ws16\">il cui <span class=\"ff8 ls18 ws2a\">f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span><span class=\"ls11 ws23\">e </span></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positivo</span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wse2 gsdc\">pari ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">283<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia, <span class=\"_ _40\"></span><span class=\"lse ws14\">rileva<span class=\"_ _5f\"></span><span class=\"ls10 wse2\">t<span class=\"_ _1\"></span>o alla voce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">attiv<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">finanz<span class=\"_ _1\"></span>iari</span>e <span class=\"_ _40\"></span><span class=\"ls1c wsb4\">non corrent</span>i <span class=\"_ _37\"></span><span class=\"ls19 ws97\">con contropartit<span class=\"_ _1\"></span>a</span> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls10 wse2\"><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"ls2a ws3e\"> </span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsdd\">riserva di patrimonio nett<span class=\"_ _1\"></span>o appositamente designata<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2c gsde\">Ancora un secondo strumento di copertur<span class=\"_ _1\"></span>a dei tassi di interesse, legato al finanziamento da euro<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gsdf\">5,5 milioni, il cui <span class=\"ff8 lse wsd9\">fair val<span class=\"_ _5f\"></span>ue <span class=\"ff1 ls19 ws2b\">positi<span class=\"lse ws14\">vo<span class=\"ls0 ws0\"> <span class=\"ls10 wsc3\">\u00e8<span class=\"_ _1\"></span> pari ad euro <span class=\"ls18 ws21\">4<span class=\"_ _1\"></span>23</span></span> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia, rilevato alla voce </span>attivit\u00e0 <span class=\"ls23 ws27\">f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ff8 lse wsd9\"><span class=\"ff1 ls19 ws2b\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls23 ws27\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gse0\">non corrent<span class=\"ls0 ws0\">i <span class=\"ls10 ws20\">con con<span class=\"_ _1\"></span>tropartita l<span class=\"_ _1\"></span>a riserva di pat<span class=\"_ _1\"></span>rimonio nett<span class=\"_ _1\"></span>o appositamente<span class=\"_ _1\"></span> designata. </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws95 gse1\">Infi<span class=\"_ _1\"></span>ne, un<span class=\"_ _1\"></span> terzo s<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>o di<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lse wsd6\">copert<span class=\"_ _3\"></span>ura sui <span class=\"_ _5f\"></span>tassi di in<span class=\"_ _3\"></span>teress<span class=\"_ _5f\"></span>e sul finanzia<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>to di euro<span class=\"_ _5f\"></span> 15.000 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse wsd6\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gse2\">in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risu<span class=\"_ _1\"></span>lta <span class=\"ls19 ws2b\">positivo</span><span class=\"ws0\"> <span class=\"ls10 ws4d\">e pari ad euro <span class=\"lse ws14\">753</span></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws28 gse3\">migliaia, iscritto nella voce <span class=\"ls16 ws73\">a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls1c ws185\">finanziarie no<span class=\"_ _3\"></span>n corrent<span class=\"ls0 ws0\">i <span class=\"_ _9\"></span><span class=\"lse wsd6\">con contro<span class=\"_ _3\"></span>par<span class=\"_ _3\"></span>tita l<span class=\"_ _3\"></span>a rise<span class=\"_ _5f\"></span>rva di pa<span class=\"_ _5f\"></span>trimonio<span class=\"_ _3\"></span> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gse4\">netto. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gse5\">Vi \u00e8, inoltre, una copertura <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span> acquisti usd il cui mark<span class=\"_ _3\"></span> to market risulta<span class=\"ws0\"> <span class=\"ls2a ws3e\">ne<span class=\"_ _1\"></span>gat<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span></span> <span class=\"ls2b ws106\">e pa<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>6<span class=\"lse ws14\">19</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws127 gse6\">migliaia, iscritto nella voce <span class=\"ls10 ws1ee\">Passivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>arie di natur<span class=\"_ _1\"></span>a <span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\">  </span><span class=\"ws70\">con <span class=\"_ _5f\"></span>contropar<span class=\"_ _5f\"></span>tita riserva<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls10 ws1ee\"><span class=\"lse ws14\"><span class=\"ws70\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gse7\">p<span class=\"ls19 ws22\">atrimonio netto<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws22\">. </span></div>NOTA 3<span class=\"ls0 ws0\">3<span class=\"ls4 ws86\">. Informa<span class=\"_ _5f\"></span>tiva sulle atti<span class=\"_ _5f\"></span>vit\u00e0 e passivit<span class=\"_ _3\"></span>\u00e0 valuta<span class=\"_ _5f\"></span>te al fair value<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Diversi principi contabili ed alcuni obblighi di inf<span class=\"_ _1\"></span>ormativa richiedono al Gruppo la valutazione de<span class=\"_ _1ec\"> </span>fair value delle attivit\u00e0 e del<span class=\"_ _5f\"></span>le passivit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _3\"></span>e non finanziarie. <span class=\"ls10 wsc3\">In<span class=\"_ _3\"></span> base a quanto richie<span class=\"_ _1\"></span>sto dal<span class=\"_ _1ec\"> </span></span>principio IFRS 13<span class=\"ws0\">-<span class=\"ws1e\">Misurazioni del <span class=\"ff8 lse ws23\">fair valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls0 ws0\"> </span><span class=\"ff1\">si fo<span class=\"_ _5f\"></span>rnisce la s<span class=\"_ _5f\"></span>eguente info<span class=\"_ _5f\"></span>rmativa. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws4e\">per<span class=\"_ _1\"></span> le attiv<span class=\"_ _1\"></span>it\u00e0 e passivit<span class=\"_ _1\"></span>\u00e0 finanziar<span class=\"_ _1\"></span>ie che sono l<span class=\"_ _1\"></span>iquide o hanno u<span class=\"_ _1\"></span>na scaden<span class=\"_ _1\"></span>za m<span class=\"ls19 ws2b\">olto<span class=\"_ _1ec\"> </span></span></span></span>prossima, si considera c<span class=\"_ _1\"></span>he il valore contabile approssimi il valor<span class=\"_ _1\"></span>e equo; questa ipote<span class=\"_ _1\"></span>si si<span class=\"_ _1ec\"> </span>applica anche per i depositi a termine, i<span class=\"_ _3\"></span> titoli a pronto smob<span class=\"_ _3\"></span>ilizzo e gli strumenti finanziari a<span class=\"_ _1ec\"> </span>tasso var<span class=\"_ _1\"></span>iabile; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws58\">per la valut<span class=\"_ _1\"></span>azione del <span class=\"ff8 ls10 wsc4\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>degli strumenti di copertura si ricorre all'utilizzo di modelli<span class=\"_ _1ec\"> </span></span></span>di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura d<span class=\"ws0\">el<span class=\"_ _1ec\"> </span></span>bilancio <span class=\"ls19 ws9d\">sono stati stipulati i <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratti de<span class=\"lse wsd6\">rivati di co<span class=\"_ _5f\"></span>pertura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">sui tassi di interesse</span><span class=\"ws8b\">, sugli acquisti<span class=\"_ _1ec\"> </span></span></span></span></span>usd<span class=\"ls0 ws0\"> <span class=\"ls3d ws19c\">e sul bu<span class=\"_ _3\"></span>nker <span class=\"lse ws23\">(<span class=\"_ _3\"></span>termina<span class=\"_ _5f\"></span>to al 31 d<span class=\"_ _3\"></span>icembr<span class=\"_ _5f\"></span>e 2022) <span class=\"lsf ws15\">gi\u00e0 ampiament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>i<span class=\"ls23 ws27\">; <span class=\"ls0 ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">il <span class=\"ff8 lse ws29\">fa<span class=\"_ _3\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span><span class=\"ls0 ws28\">lle passivit\u00e0<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"ws28\">n<span class=\"_ _1\"></span>on correnti viene ottenuto mediante l'at<span class=\"_ _3\"></span>tualizzazione<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>di tutti i flussi finanziari futur<span class=\"_ _5f\"></span>i alle c<span class=\"_ _1\"></span>o<span class=\"ls1c ws2f\">nd</span>izioni in <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ssere alla<span class=\"_ _3\"></span> fine del periodo<span class=\"ws6c\">. Nella realt\u00e0<span class=\"_ _1ec\"> </span></span>attuale, dove per i debiti a med<span class=\"_ _3\"></span>io termine il costo del finanziamento \u00e8 allineato al valor<span class=\"_ _1ec\"> </span>di mercato si considerano i valori nominali del debito quali valori di <span class=\"ff8 lse ws23\">fai<span class=\"_ _5f\"></span>r value<span class=\"_ _1ec\"> </span></span><span class=\"ff8 lse ws23\"><span class=\"ff1 ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Per quant<span class=\"_ _1\"></span>o riguarda le pos<span class=\"ls0 ws92\">te commerciali e di altri crediti e debiti, il <span class=\"ff8 lse ws9c\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">\u00e8 pari al val<span class=\"_ _1\"></span>ore<span class=\"_ _1ec\"> </span></span></span></span></span>contabile <span class=\"ls10 ws20\">in base all<span class=\"_ _1\"></span>a considerazion<span class=\"_ _1\"></span>e della lor<span class=\"_ _1\"></span>o scadenza rav<span class=\"_ _1\"></span>vicinata</span>.<span class=\"_ _1ec\"> </span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span><span class=\"ff1 ls0 ws0\"> </span>Si segnala che quando per determinare il <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span> </span>si utilizzano informazioni di terzi, <span class=\"_ _3\"></span>quali quotazioni<span class=\"_ _1ec\"> </span>dei broker o i servizi di p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>icing<span class=\"ws0\">, <span class=\"_ _3\"></span>i<span class=\"lsf ws95\">l Gruppo v<span class=\"_ _1\"></span>aluta e doc<span class=\"_ _1\"></span>umenta le ev<span class=\"_ _1\"></span>idenze ott<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>e dai sogg<span class=\"_ _1\"></span>etti ter<span class=\"_ _1\"></span>zi<span class=\"_ _1ec\"> </span></span></span>per supportare il fatto che t<span class=\"_ _5f\"></span>ali v<span class=\"_ _1\"></span>alutazioni soddisfino le d<span class=\"_ _3\"></span>isposizioni degli IFRS, compreso il livello d<span class=\"_ _3\"></span>ella<span class=\"_ _1ec\"> </span>gerarc<span class=\"_ _1\"></span>hia del <span class=\"ff8 lse ws59\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in cui riclassificare la relativa valutazione.</span> </span></span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0, il Gruppo si avvale per q<span class=\"_ _5f\"></span>uant<span class=\"_ _1\"></span>o possibile<span class=\"_ _1ec\"> </span>di da<span class=\"ls0 ws7b\">ti di mercato osservabili. I fair value sono distinti in <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ari livelli gerarchici in base ai d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>i di input<span class=\"_ _1ec\"> </span></span>utilizzati nelle tecniche di valutazione, come illustrato di <span class=\"_ _5f\"></span>se<span class=\"_ _1\"></span>guito.<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws58\">ive<span class=\"_ _1\"></span>llo 1: le<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>ecniche di valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione utilizzano prezzi quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ws0\"> <span class=\"_ _1\"></span></span>(non rettificati)<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">su un<span class=\"_ _5f\"></span> merca<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span></span></span></span>attivo per le attivit\u00e0 o le passivit\u00e0<span class=\"ws0\"> <span class=\"ls23 ws27\">ident<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he</span> <span class=\"ls10 ws20\">sogge<span class=\"_ _1\"></span>tte alla valut<span class=\"_ _1\"></span>azione; </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws16\">ive<span class=\"_ _1\"></span>llo 2: le tecniche di <span class=\"_ _3\"></span>valutazione considerano input diversi dalle quotazioni precedenti,<span class=\"_ _1ec\"> </span></span></span></span>ma comun<span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>sservabi<span class=\"_ _1\"></span>li dire<span class=\"_ _1\"></span>ttamen<span class=\"_ _1\"></span>te <span class=\"ls27 ws19c\">(prezzi) <span class=\"ls0 ws16\">o indire</span></span><span class=\"ws1f\">ttamente <span class=\"ls0 ws16\">(der<span class=\"_ _1\"></span>ivati dai prezzi) <span class=\"ls19 ws2b\">sul<span class=\"_ _1ec\"> </span></span></span></span>mercato<span class=\"_ _3\"></span>; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws28\">ive<span class=\"_ _1\"></span>llo 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili. <span class=\"_ _37\"></span></span> </span></span>Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi<span class=\"_ _3\"></span> livel<span class=\"ws7d\">li della gerarchia del fair value,<span class=\"_ _3\"></span> l\u2019intera valutazione \u00e8 i<span class=\"_ _3\"></span>nserita nello stesso livell<span class=\"_ _3\"></span>o di gerarchia<span class=\"_ _1ec\"> </span></span>dell\u2019input di livello pi\u00f9 basso che \u00e8 sign<span class=\"_ _1\"></span>ificativo per l\u2019intera valutazione. Il Gruppo rileva i<span class=\"_ _1ec\"> </span>trasferimenti tra i vari livelli della gerarchia del <span class=\"_ _3\"></span>fair value alla fine dell\u2019esercizio nel quale il<span class=\"_ _1ec\"> </span>trasferimento ha avut<span class=\"_ _1\"></span>o luogo.<span class=\"ls0 ws0\"> </span>S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri</span> I derivati, valutati utilizzando tecniche che si basano su<span class=\"_ _1\"></span>i dati di mercato, sono <span class=\"ff8 ls3d ws1c3\">swap s<span class=\"_ _3\"></span>ul bunker<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span></span>cambi <span class=\"_ _3\"></span>ed <span class=\"_ _5f\"></span><span class=\"ff8 ls19 wsb5\">IRS su<span class=\"_ _1\"></span>i tassi di int<span class=\"_ _1\"></span>eresse<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">che hanno final<span class=\"_ _3\"></span>it\u00e0 di c<span class=\"_ _5f\"></span>op<span class=\"ls11 wsce\">ertura sia del valore eq<span class=\"_ _3\"></span>uo degli strumenti<span class=\"_ _5f\"></span> </span></span></span></span>sottostanti che dei flussi di cassa. Le tecniche di valutazione applicat<span class=\"_ _1\"></span>e con maggior frequenza<span class=\"_ _1ec\"> </span>includono i modelli di \u2019forward pricing\u2018 e<span class=\"ws0\"> <span class=\"_ _d\"> </span>\u2019<span class=\"ff8 ls21 ws22\">swap</span></span>\u2019, che utilizzano i calcoli del valore attuale. La<span class=\"_ _1ec\"> </span>tabella segu<span class=\"_ _3\"></span>ente a<span class=\"ls0 ws16\">nalizza gli strumenti finanziari valutati al <span class=\"ff8 lse ws23\">fa<span class=\"_ _5f\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in base a <span class=\"_ _3\"></span>tre differenti livelli di<span class=\"_ _1ec\"> </span></span></span></span></span>valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e9\"> </span>31.12.2022 <span class=\"_ _116\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Livello 1Livello 2Livello 3Livello 1Livello 2Livello 3<span class=\"_ _1ec\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">10 </span><span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"ws14\">21 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a9\"> </span>- </span></span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.356 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _93\"> </span>- </span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Derivati di negoziazione<span class=\"ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>- </span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">(619)</span> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span><span class=\"lse ws14\">(240)</span> <span class=\"_ _bc\"> </span>- </span>Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli a<span class=\"_ _3\"></span>venti valore non significativo. <span class=\"ws0\"> </span>Il livello 2 di valutazione, <span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ilizzato per gli strumenti <span class=\"_ _5f\"></span>finanziari misur<span class=\"_ _1\"></span>ati al <span class=\"_ _3\"></span><span class=\"ff8 ls10 ws4c\">fair value<span class=\"ff1 ls19 wsa3\">, si basa su<span class=\"_ _1ec\"> </span></span></span>parametri, come <span class=\"ls3d ws1d\">bunke<span class=\"_ _5f\"></span>r<span class=\"ls18 ws27\">,<span class=\"_ _1\"></span> cambi<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e <span class=\"ls19 ws2c\">t<span class=\"_ _1\"></span>assi di interesse, che sono quot<span class=\"_ _1\"></span>ati in mercati attivi o osservabili<span class=\"_ _1ec\"> </span></span></span></span></span></span>s<span class=\"ws16\">u curve di tassi ufficiali.  L<span class=\"_ _1\"></span>\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 202</span>2 <span class=\"ls2a wsb9\">\u00e8<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>va<span class=\"_ _1ec\"> </span></span>al <span class=\"_ _43\"></span><span class=\"ff8 lse ws67\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">positivo del derivato sugli interessi</span> <span class=\"_ _43\"> </span><span class=\"ls11 ws63\">mentre l<span class=\"ls10 ws13d\">a passivit\u00e0 valutat<span class=\"_ _1\"></span>a</span></span> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">con <span class=\"_ _43\"> </span></span><span class=\"ws92\">il livello 2 al <span class=\"ls18 ws21\">31<span class=\"_ _1ec\"> </span></span></span></span></span>dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls0 ws0\">022 <span class=\"ls10 ws4d\">\u00e8 r<span class=\"_ _1\"></span>elativa <span class=\"_ _1\"></span>a</span>i <span class=\"ff8 lse ws23\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"ls1b ws2e\">nega<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span></span>i <span class=\"lsf ws15\">del de<span class=\"_ _1\"></span>rivato <span class=\"ls19 ws2b\">sui </span><span class=\"ws1f\">c<span class=\"_ _1\"></span>ambi</span></span>.<span class=\"_ _1ec\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-775": {
   "value": "NOTA 5. Attivit\u00e0 finanziarie non correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Altre partecipazioni 723  1.894  (1.171) Altre attivit\u00e0 finanziarie non correnti  4.903   4.348   555  Attivit\u00e0 finanziarie non correnti  5.626  6.243  (616) Al 31 dicembre 2022, la posta espone le altre partecipazioni minori valutate al costo che approssima il fair value, i depositi cauzionali nonch\u00e9  crediti altri diversi a medio termine ne i confronti di terzi e di societ\u00e0 collegate. La diminuzione della voce \u201cAltre partecipazioni\u201d \u00e8 com e detto effetto della riclassifica della partecipazione Tirrenofruit tra le partecipazioni valutate con i l metodo del patrimonio netto, mentre si segnala per le \u201cAltre attivit\u00e0 finanziarie non correnti\u201d u n incremento di euro 555 migliaia legato principalmente all\u2019iscrizione del positivo valore, pari ad euro  1.459 migliaia, dei mark-to market degli strumenti derivati di copertura sui tassi di interesse a fronte  di un valore negativo degli stessi al 31 dicembre 2021. La categoria \u201cAltre partecipazioni\u201d comprende la quota 50% per un valore di carico di euro 30 0 migliaia detenuta da AZ France  nella societ\u00e0 tunisina Citrumed S.A.  attiva nella produzione di agrumi, con la quale AZ France intrattiene rapporti di fornitura regolati a condizioni di mercato . L\u2019importo dei depositi cauzionali risulta pari ad euro  1.074  migliaia,  in incremento di euro 244 migliaia rispetto all\u2019esercizio precedente. Per contro gli altri crediti non correnti verso terzi e societ collegate registrano una diminuzione di euro 1.147 migliaia, la maggior parte dei quali riferiti agl i incassi delle rate di competenza scadenti nel 2022 legate alla dismissione delle attivit\u00e0 argentine effettuata nel 2018 e per euro 821 migliaia l\u2019incasso della maggior parte del credito verso societ collegata tunisina. Si rimanda alla Nota 34 per un ulteriore dettaglio delle variazioni nei rapporti con societ\u00e0 collegate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs711\">NOTA 6. Attivit\u00e0 fiscali differite<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs712\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"c w96 h16 gs713\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Attivit\u00e0 fiscali differite<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w97 h16 gs714\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.323 <span class=\"fc1\"> </span></div></div><div class=\"c w97 h16 gs715\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.492 <span class=\"fc1\"> </span></div></div><div class=\"c w98 h16 gs716\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(168)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs717\">Le <span class=\"_ _d\"> </span><span class=\"ls0 wsac\">Attivit\u00e0 fiscali differite<span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"ls1c ws2f\">vengono</span> <span class=\"_ _43\"> </span>rilevate <span class=\"_ _d\"> </span><span class=\"lse wsa8\">con un <span class=\"_ _5f\"></span>criterio p<span class=\"_ _5f\"></span>rudenziale<span class=\"_ _5f\"></span> quando <span class=\"_ _5f\"></span>ne sia valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ato<span class=\"_ _3\"></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gs718\">ragionevole e probabile il loro recupero a mezzo dei fut<span class=\"_ _1\"></span>uri imponibili; esse possono derivare<span class=\"_ _1\"></span> da<span class=\"ls0 ws0\">ll<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gs719\">differenze temporanee tra il valore delle attivit\u00e0 e passivit\u00e0 riflessi nel bilancio <span class=\"ls19 wsc8\">rispetto al</span><span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">valor<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws14\">e<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws14\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gs71a\">delle stesse <span class=\"_ _1\"></span>ai fini fiscali <span class=\"_ _1\"></span><span class=\"ls19 ws2d\">cos\u00ec come <span class=\"_ _1\"></span>dalle</span><span class=\"ws0\"> </span>perdite fiscali riportabili<span class=\"ws0\"> <span class=\"ws16\">agli eserc<span class=\"_ _1\"></span>izi successivi<span class=\"ls11 ws23\">. <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs71b\">L<span class=\"lse ws56\">a voce Atti<span class=\"_ _5f\"></span>vit\u00e0 fisca<span class=\"_ _5f\"></span>li differite<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span></span>al 31 dic<span class=\"_ _5f\"></span>embre<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">22<span class=\"ls10 ws5e\">, pari ad eur<span class=\"_ _1\"></span>o</span> <span class=\"_ _40\"></span></span>8.323 <span class=\"_ _37\"></span><span class=\"ls0 ws0\">migliaia <span class=\"_ _40\"></span>\u00e8 <span class=\"_ _40\"></span>rile<span class=\"_ _1\"></span>vata <span class=\"_ _40\"></span><span class=\"ws47\">sia i<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws56\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws47\">n<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"lse ws56\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws47\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs71c\">relazione alla valorizzazione delle perdite <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>iscali pr<span class=\"ls11 ws23\">egress<span class=\"_ _5f\"></span>e <span class=\"ls0 ws0\">d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">so<span class=\"_ _1\"></span>ciet\u00e0 italiane<span class=\"_ _1\"></span> <span class=\"ls11 ws23\">ed<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls11 ws23\">estere, <span class=\"_ _9\"></span><span class=\"ls23 ws9e\">c<span class=\"_ _1\"></span>he de<span class=\"_ _1\"></span>lle<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls10 wsa6\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ls23 ws9e\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gs71d\">differe<span class=\"_ _5f\"></span>nze temporal<span class=\"_ _3\"></span>i <span class=\"ls0 ws7d\">di imponibilit\u00e0/deducibilit\u00e0 di costi e ricavi secondo le rispettive normativ<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7d\">e<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws7d\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsac gs71e\">fiscali, quali ad esempio <span class=\"ws0\">gli <span class=\"_ _d\"> </span><span class=\"ls10 ws76\">accant<span class=\"_ _1\"></span>onamenti a</span>i <span class=\"_ _d\"> </span><span class=\"ls19 ws2b\">fon<span class=\"_ _1\"></span>d</span>i <span class=\"_ _43\"> </span></span>r<span class=\"_ _1\"></span>ischi e <span class=\"ws6c\">svalutazione crediti<span class=\"ls11 ws23\">, <span class=\"_ _d\"> </span><span class=\"ls1c ws2f\">nonch\u00e9</span></span><span class=\"ws0\"> <span class=\"_ _d\"> </span>all<span class=\"_ _1ec\"> </span></span></span><span class=\"ws6c\"><span class=\"ws0\">e<span class=\"_ _1ec\"> </span></span></span><span class=\"ws6c\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs71f\">scritture di transizione ai p<span class=\"_ _3\"></span>rincipi <span class=\"lsf ws12a\">IFRS, qual<span class=\"_ _1\"></span>i ad esempio l<span class=\"_ _1\"></span>a determi<span class=\"_ _1\"></span>nazion<span class=\"_ _1\"></span>e del<span class=\"ls10 ws116\">la passivi<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _1ec\"> </span></span></span><span class=\"lsf ws12a\"><span class=\"ls10 ws116\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs720\">benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"ls19 ws22\">secondo la metodol<span class=\"ls10 ws4d\">ogia at<span class=\"_ _1\"></span>tuariale<span class=\"ls11 ws23\">. </span></span></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws6e gs721\">Per quanto concerne la composizione <span class=\"ls0 ws8f\">e la movimentazione <span class=\"ls10 wsb3\">di tale voce s<span class=\"_ _1\"></span>i rimanda a <span class=\"ws16\">quanto<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws8f\"><span class=\"ls10 wsb3\"><span class=\"ws16\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs722\">riportato nella <span class=\"ls16 ws1d\">tabe<span class=\"_ _3\"></span>lla s<span class=\"_ _5f\"></span>ottosta<span class=\"_ _3\"></span>nte e<span class=\"_ _3\"></span> nel<span class=\"_ _3\"></span>la <span class=\"ls2b ws2c\">Nota<span class=\"_ _1\"></span> 2<span class=\"ls0 ws0\">9 <span class=\"ls19 ws2b\">\u201cI<span class=\"_ _1\"></span>mposte</span> </span></span><span class=\"lsf\">sul r<span class=\"_ _1\"></span>eddit<span class=\"_ _1\"></span>o<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span></span></span><span class=\"ls16 ws1d\"><span class=\"lsf\"><span class=\"ls21 ws22\"><span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs723\">Valori in migliaia \u20ac <span class=\"_ _b5\"> </span>31.12.2022 <span class=\"_ _18\"> </span>31.12.2021<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs724\">Perdite fiscali<span class=\"ws0\"> <span class=\"_ _125\"> </span><span class=\"fc0 lse ws14\">5.397 </span> <span class=\"_ _126\"> </span><span class=\"fc0 lse ws14\">5.020 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs725\">Effetto Piani benefici definiti ai dipendenti<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">567 </span> <span class=\"_ _127\"> </span><span class=\"fc0 lse ws14\">829 </span> </span></div><div class=\"c w99 h10 gs726\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lsf ws1f\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w9a h10 gs727\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">571 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w9b h10 gs728\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">598 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gs729\">Svalut<span class=\"_ _1\"></span>azioni ed accan<span class=\"_ _1\"></span>tonamenti<span class=\"ls0 ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0 lse ws14\">1.005 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ee\"> </span><span class=\"fc0 lse ws14\">993 </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs72a\">Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _128\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"fc0 ws14\">58 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"c w99 h16 gs72b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Vari minori<span class=\"ws0\"> </span></div></div><div class=\"c w9a h16 gs72c\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">635 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w9b h16 gs72d\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">994 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w99 h10 gs72e\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws13\">Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span></div></div><div class=\"c w9a h10 gs72f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.323 <span class=\"fc1\"> </span></div></div><div class=\"c w9b h10 gs730\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.492 <span class=\"fc1\"> </span></div></div>NOTA 16<span class=\"ls4 ws5\">. <span class=\"ls28 ws6\">Pass<span class=\"_ _1\"></span>ivit<span class=\"_ _1\"></span>\u00e0 per<span class=\"ls0 ws0\"> </span></span></span><span class=\"ws8\">imposte differite<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span>4.593 <span class=\"fc1\"> </span>4.081 <span class=\"fc1\"> </span>511 <span class=\"fc1\"> </span>Le passivit\u00e0 pe<span class=\"_ _5f\"></span>r imposte diff<span class=\"_ _3\"></span>erite sono s<span class=\"_ _5f\"></span>tanziate sulla bas<span class=\"_ _3\"></span>e delle diff<span class=\"_ _5f\"></span>er<span class=\"_ _1\"></span>enze <span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>empora<span class=\"_ _5f\"></span>nee, soggette<span class=\"_ _1ec\"> </span> a tassazione differita, derivanti dalle rettifiche apportate<span class=\"_ _3\"></span> ai singoli bilanci delle societ\u00e0 consolidate<span class=\"_ _1ec\"> </span> in applicazione dei principi contabili omogenei di <span class=\"ls11 ws118\">Gruppo nonch\u00e9 sull<span class=\"_ _3\"></span>e diffe<span class=\"_ _3\"></span>renze tem<span class=\"_ _3\"></span>poranee fra<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws118\"> </span>il valore delle attivit\u00e0 e dell<span class=\"_ _3\"></span>e passivit\u00e0 iscritte nel bila<span class=\"_ _3\"></span>ncio consolidato ed il <span class=\"_ _3\"></span>valore delle stesse ai fini<span class=\"_ _1ec\"> </span> fiscali. <span class=\"lse wsd9\">Al 31 dicembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">20<span class=\"_ _1\"></span></span>22 <span class=\"_ _1\"></span><span class=\"ls19 ws49\">la posta presenta un </span>in<span class=\"ls11 ws23\">crem<span class=\"_ _5f\"></span>ento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws58\">di e<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">511</span></span> migliaia</span><span class=\"ws57\">, per la pi<span class=\"_ _5f\"></span>\u00f9<span class=\"_ _1\"></span> <span class=\"ls23 ws27\">part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse wsd9\"><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"><span class=\"ws57\"><span class=\"ls23 ws27\"> </span></span></span></span></span>legata all\u2019iscrizione delle imposte differite sui migliorati valori positivi mark<span class=\"ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"lsf ws1f\">mark</span></span>et dei derivati di<span class=\"_ _1ec\"> </span> copert<span class=\"_ _3\"></span>ura<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">relativamente ai tassi di interesse e per <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ffetto della valutazione attuariale <span class=\"_ _5f\"></span>della passivit\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7e\"> </span></span>per i benefici<span class=\"_ _5f\"></span> ai dipendenti<span class=\"ws23\">. <span class=\"_ _3\"></span><span class=\"ls1b ws3e\">Per<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>lt<span class=\"ls0 ws0\">eriori <span class=\"ls10 ws20\">dett<span class=\"_ _1\"></span>agli si rimanda all<span class=\"_ _1\"></span>a Nota 2</span>9<span class=\"_ _1\"></span> <span class=\"ls19 ws22\">\u201cImposte sul reddito\u201d<span class=\"_ _1ec\"> </span></span></span></span></span>NOTA 2<span class=\"ls0 ws0\">9<span class=\"ls4 ws86\">. Impost<span class=\"_ _3\"></span>e sul reddi<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></span></span>Quasi<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls16 ws73\">tutte<span class=\"_ _5f\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">le <span class=\"_ _1\"></span><span class=\"ws58\">societ\u00e0 controllate italiane aderisc<span class=\"ls19 ws2b\">on<span class=\"_ _1\"></span>o</span></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">al sistema del \u201cconsolidato f<span class=\"_ _1\"></span>iscale\u201d posto in<span class=\"_ _1ec\"> </span></span></span></span></span>capo a<span class=\"_ _5f\"></span> Orsero<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">ai sensi d<span class=\"_ _3\"></span>egli artt. 117 e segg. d<span class=\"_ _5f\"></span>el <span class=\"ls2 ws61\">T.U.I.R.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">ed analog<span class=\"_ _1\"></span>o sistema <span class=\"ls16 ws5d\">\u00e8 stato a<span class=\"_ _5f\"></span>ttivato i<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>Franci<span class=\"_ _3\"></span>a da<span class=\"_ _3\"></span> parte di<span class=\"_ _5f\"></span> AZ Fran<span class=\"_ _3\"></span>ce unita<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alle s<span class=\"_ _5f\"></span>ue societ\u00e0<span class=\"_ _5f\"></span> controlla<span class=\"_ _5f\"></span>te frances<span class=\"_ _3\"></span>i.<span class=\"ls0 ws0\"> </span>La movimentazione delle imposte \u00e8 riepilogata nella tabella qui di seguito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Imposte correnti<span class=\"ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>933)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.46<span class=\"_ _1\"></span>9)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(465)</span> </span>Imposte da consolidato fiscale<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0 lse ws14\">2.393 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.9<span class=\"_ _5f\"></span>34 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>459 <span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte anticipate e differite<span class=\"ws0\"> <span class=\"_ _26\"> </span><span class=\"fc0 lse ws14\">(131)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">1.207 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(1.33<span class=\"_ _1\"></span>8)</span> </span></span></span>Imposte sul <span class=\"_ _1\"></span>reddito<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(2.327)</span> <span class=\"_ _ab\"> </span><span class=\"fc0\">(1.344)</span> </span>L<span class=\"lsf wsd0\">\u2019inc<span class=\"_ _1\"></span>rement<span class=\"_ _1\"></span>o del monte<span class=\"_ _1\"></span></span> <span class=\"ws7b\">imposte rispetto all\u2019esercizio precedente si deve alla societ\u00e0 armatoriale<span class=\"_ _1ec\"> </span></span>che, co<span class=\"_ _3\"></span>n ef<span class=\"_ _5f\"></span>fetto il 1\u00b0<span class=\"_ _5f\"></span> gennaio<span class=\"_ _5f\"></span> 2021, <span class=\"ws14\">ave<span class=\"_ _3\"></span>va<span class=\"ls0 ws0\"> <span class=\"ws1e\">optato p<span class=\"_ _3\"></span>er il sistema agevolato di de<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erminazione delle<span class=\"_ _1ec\"> </span></span></span></span>imposte \u201ct<span class=\"_ _1\"></span>onnage tax\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"ws9b\">c<span class=\"_ _1\"></span>on conseguente<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">rilascio delle imposte differite conteggiate sui maggiori<span class=\"_ _1ec\"> </span></span></span></span>valori delle navi iscritti nel 2015 al momento della First Time Adoption dei princi<span class=\"_ _3\"></span>pi IAS, con un<span class=\"_ _1ec\"> </span>beneficio su<span class=\"_ _1\"></span>l risultato <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019esercizio <span class=\"ws16\">di euro 1.202 migliaia.</span></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>2022 -Aliquota 24%<span class=\"_ _1ec\"> </span>2021 -Aliquota 24%<span class=\"_ _1ec\"> </span>Imponibile <span class=\"_ _3a\"> </span>Im<span class=\"_ _1\"></span>posta <span class=\"_ _3c\"> </span>Im<span class=\"_ _1\"></span>ponibile <span class=\"_ _3a\"> </span>Imposta<span class=\"_ _1ec\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0\">36.131 </span> <span class=\"_ _12c\"> </span><span class=\"fc0\"> </span> <span class=\"_ _13c\"> </span>20.835  <span class=\"_ _12c\"> </span> </span>Imposta teorica<span class=\"ws0\"> </span>(8.672)<span class=\"fc1\"> </span>(5.000)<span class=\"_ _1ec\"> </span>Tonnage<span class=\"_ _1\"></span> Tax Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">7.838 </span> <span class=\"_ _3d\"> </span>  <span class=\"_ _a6\"> </span><span class=\"lse ws14\">2.843 </span> </span>Risultato partecipazioni ad equity<span class=\"ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>041)</span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">490<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span></span><span class=\"ls18 ws21\">(1.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span></span>245 <span class=\"fc1 ls0 ws0\"> </span></span></span>Societ\u00e0 es<span class=\"_ _3\"></span>tere per di<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ersa %<span class=\"_ _3\"></span> <span class=\"ls0\">fiscale <span class=\"_ _78\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(198)</span> <span class=\"_ _39\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(286)</span> </span>Divi<span class=\"_ _1\"></span>dendi in<span class=\"_ _1\"></span>tercompan<span class=\"_ _1\"></span>y tassat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">23.830 </span> <span class=\"_ _1b\"> </span><span class=\"fc0 lse ws14\">(286)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">18.452<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _178\"> </span></span>(221)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Rilascio imposte differite<span class=\"ws0\"> <span class=\"_ _179\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\"> -</span> <span class=\"_ _fe\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">1.4<span class=\"_ _3\"></span>29 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri non imponibili/recuperi imposte<span class=\"ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.99<span class=\"_ _1\"></span>0)</span> <span class=\"_ _58\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(497)</span> </span>Imposte effettive <span class=\"_ _e9\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.818)</span> <span class=\"_ _3a\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(1.488)</span> Imposte Ir<span class=\"_ _1\"></span>ap/Cvae<span class=\"ls0 ws0\"> <span class=\"_ _17a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(854)</span> <span class=\"_ _39\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(839)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte di cui a bilancio consolidato <span class=\"_ _55\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _3a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.327)</span> Aliquota effettiva<span class=\"ws0\"> <span class=\"_ _148\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">10,2%</span> <span class=\"_ _c3\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">11,2%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>La tabella di cui sopra dettaglia il raccordo tra imposte teoriche ed effettive <span class=\"ls11 ws0\">dei d<span class=\"_ _5f\"></span>ue esercizi, be<span class=\"_ _1ec\"> </span></span>evide<span class=\"_ _1\"></span>nzian<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws71\">l<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>renze<span class=\"_ _1\"></span><span class=\"ls23 ws27\">; <span class=\"_ _1\"></span><span class=\"ls19 ws93\">sopratt<span class=\"_ _1\"></span>utto legate a</span></span></span>l <span class=\"_ _1\"></span><span class=\"ls23 ws51\">ben<span class=\"_ _1\"></span>efic<span class=\"_ _1\"></span>io l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span>o a<span class=\"ls10 wsc4\">lla tas<span class=\"_ _1\"></span>sazione </span></span>\u201c<span class=\"ls1c ws2f\">Tonnage</span> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">Tax</span>\u201d.<span class=\"_ _1ec\"> </span></span>In riga separat<span class=\"_ _1\"></span>a sono indicate le impost<span class=\"_ _1\"></span>e Irap e Cvae (F<span class=\"lse wsc6\">ranci<span class=\"_ _5f\"></span>a) conte<span class=\"_ _5f\"></span>ggiate su<span class=\"_ _5f\"></span> una divers<span class=\"_ _5f\"></span>a base<span class=\"_ _5f\"></span> </span>imponibile. <span class=\"_ _69\"> </span>L<span class=\"ws8c\">a tabella qui di seguito evidenzia la movimentazione per natura delle divers<span class=\"_ _1ec\"> </span></span>componenti che hanno riguardato le<span class=\"_ _1\"></span> imposte anticipate.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _e8\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _7b\"> </span>2022 <span class=\"_ _76\"> </span>2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> </span>5.397 <span class=\"fc1 ls0 ws0\"> </span>5.020 <span class=\"fc1 ls0 ws0\"> </span>377 <span class=\"fc1 ls0 ws0\"> </span>29 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"fc0 ws14\">567 </span><span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0 ws14\">829 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">(149)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(43)</span><span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span></span><span class=\"fc0 ws14\">(87)</span><span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span><span class=\"fc0 ws14\">(30)</span><span class=\"ls0 ws0\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">571 </span> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">598 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(24)</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(164)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span>Svalut<span class=\"_ _1\"></span>azioni e accant<span class=\"_ _1\"></span>onament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.0<span class=\"_ _3\"></span>05 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span></span>993 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>12 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dd\"> </span></span>(12<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _16\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">58 </span><span class=\"ls0 ws0\"> <span class=\"_ _dd\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span></span><span class=\"fc0 ws14\">91 </span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"fc0 ws14\">(301)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Varie Minori<span class=\"ws0\"> <span class=\"_ _13e\"> </span><span class=\"fc0 lse ws14\">635 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">994 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(359)</span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">158 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>4 <span class=\"fc1\"> </span>(331)<span class=\"fc1\"> </span>La tabella qui di seg<span class=\"_ _3\"></span>uito evidenzia la movimentazione <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span> natura delle diverse <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>omponenti ch<span class=\"_ _1ec\"> </span>hanno <span class=\"ls19 ws22\">interessato le imposte differite passive<span class=\"ls0 ws0\">.</span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>202220212022<span class=\"_ _1ec\"> </span>202120222021<span class=\"_ _1ec\"> </span>Leasing impianti<span class=\"ws0\"> <span class=\"_ _149\"> </span><span class=\"fc0 ls18 ws21\">(1.74<span class=\"_ _1\"></span>9)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1.72<span class=\"_ _1\"></span>8)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">(21)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">(108)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></span></span>Rivalut<span class=\"_ _1\"></span>azione mag<span class=\"_ _1\"></span>azzino<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">227 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Su J<span class=\"ls0 ws0\">-</span>en<span class=\"_ _1\"></span>tries FV<span class=\"_ _1\"></span> Magazzi<span class=\"_ _1\"></span>ni Fern\u00e1nde<span class=\"_ _1\"></span>z<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.755)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.820)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _80\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i nav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _17b\"> </span><span class=\"fc0 lse ws14\">(298)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">(297)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">1.202 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">(350)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(204)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span></span><span class=\"fc0 ws14\">(146)</span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"fc0 ws14\">(194)</span><span class=\"ls0 ws0\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _17c\"> </span></span><span class=\"fc0 ws14\">(63)<span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _ef\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span>-  <span class=\"_ _33\"> </span></span>(125)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>- </span></span>Varie Minori<span class=\"ws0\"> </span>(378)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(31)<span class=\"fc1 ls0 ws0\"> </span>(2)<span class=\"fc1 ls0 ws0\"> </span>(34)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span>(4.593)<span class=\"fc1\"> </span>(4.081)<span class=\"fc1\"> </span>13 <span class=\"fc1\"> </span>1.351 <span class=\"fc1\"> </span>(271)<span class=\"fc1\"> </span>(194)<span class=\"fc1\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsbf gsaf8\">Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"lse ws14\">20</span>22  <span class=\"ws74\">non sono in essere contenziosi fiscali di rilievo, ad eccezione di quell<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws74\">i </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gsaf9\">precedentemen<span class=\"_ _5f\"></span>te menzionati nella<span class=\"_ _5f\"></span> Nota 17<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gsafa\">Non si evidenziano altre si<span class=\"_ _5f\"></span>gnific<span class=\"_ _1\"></span>ative modifiche della <span class=\"_ _5f\"></span>normativa in materia fiscale tra il<span class=\"_ _3\"></span> 20<span class=\"ws0\">22 <span class=\"_ _37\"></span></span>ed i<span class=\"_ _1ec\"> </span>l </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gsafb\">20<span class=\"ls0 ws0\">21 <span class=\"_ _1\"></span><span class=\"ws58\">ad eccezione della r<span class=\"_ _1\"></span>iduzione del<span class=\"ws87\">l\u2019aliquota fiscale in Francia c<span class=\"_ _3\"></span>he scende dal <span class=\"ws0\">2<span class=\"ls11 ws23\">6,5<span class=\"ls2b ws14b\">% al </span></span>25<span class=\"ls2a ws128\">% a<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws58\"><span class=\"ws87\"><span class=\"ws0\"><span class=\"ls2a ws128\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsafc\">partire dal 1\u00b0 gennaio 20<span class=\"ws0\">22.</span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "NOTA 7. Rimanenze Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Materie prime e di consumo  12.696   11.116   1.580  Attivit\u00e0 biologiche 54  130  (76) Prodotti finiti e merci  34.608   32.087   2.521  Rimanenze 47.357  43.333  4.024  Le rimanenze di materie prime e di consumo sono rappresentate essenzialmente dai materiali di  imballo utilizzati  dalle societ\u00e0 distributrici  e  dai carburanti, lubrificanti e pezzi di ricambio delle  societ\u00e0 di trasporto  e sono valutate al FIFO.  Le attivit\u00e0 biologiche sono riferite alla  societ\u00e0  Productores Aguacate Jalisco S.A.C.V. relativamente alla frutta ancora in fase di maturazione sulla  pianta  per  rispettivamente  euro 54 migliaia ed euro 130  migliaia  al 31 dicembre  2022 ed al 3 1  dicembre 2021, raccolta e venduta nei mesi successivi. Al 31 dicembre 2022 il valore delle rimanenze aumenta rispetto all\u2019esercizio precedente di euro  4.024 migliaia legato principalmente alla maggior valorizzazione delle rimanenze finali di bunke r sulle navi  determinato dal  maggior  prezzo unitario per tonnellata del  bunker, all\u2019interno dell e  materie prime e di consumo per euro 717 migliaia e dei maggiori stock puntuali a fine anno di  frutta a magazzino anche per effetto degli aumentati valori dei prezzi unitari per via dell\u2019inflazione.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "NOTA 8. Crediti commerciali Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Crediti verso clienti  130.094   123.969   6.126  Crediti verso societ\u00e0 del Gruppo non consolidate integralmente 439   1.098   (659) Crediti verso parti correlate 218  413  (194) Fondo svalutazione crediti  (11.644)  (11.803)  158  Crediti commerciali 119.107  113.677  5.430  Tutti i crediti commerciali sono esigibili entro l\u2019esercizio successivo e derivano da normali condizioni di vendita. Si segnala come i crediti siano esposti al netto dei fondi svalutazione stanziati nel corso degli anni a copertura dei crediti in sofferenza o di dubbia esigibilit\u00e0 ancora iscritti in bilancio nell\u2019attesa della conclusione delle relative procedure concorsuali o dei tentativi di recupero stragiudiziali. Non esistono crediti scadenti oltre i cinque esercizi. Si ritiene che il fondo svalutazione crediti sia congruo a far fronte al rischio di potenziali inesigibilit\u00e0 sui crediti scaduti. Al 31 dicembre 2022 la posta \u201cCrediti commerciali\u201d presenta un incremento di euro 5.430 migliaia legato all\u2019incremento dei fatturati  ed  alla diversa dinamica dei  volumi degli incassi nei giorni immediatamente precedenti e successivi al 31 dicembre.   Il saldo dei crediti verso societ\u00e0 del Gruppo collegate e correlate si riferisce principalmente a normali crediti di fornitura e per l\u2019analisi delle posizioni si rimanda alla Nota 34 sulle parti correlate. Di seguito si riporta la movimentazione del fondo svalutazione crediti che il Gruppo predispone in un\u2019ottica realistica basata sull\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disciplinato dall\u2019IFRS 9 \u201cexpected losses\u201d e che risulta, inoltre, comprensiva di una quota di euro 50 migliaia a fronte del pi\u00f9 generico rischio di mancato incasso di tutte le attivit\u00e0 finanziarie esposte in bilancio. Alla data del bilancio rimangono iscritti euro 11,6 milioni, di cui la parte pi\u00f9 significativa, quasi euro 8,4 milioni, posta in capo alle societ\u00e0 portoghese, greca e spagnola a fronte di crediti scaduti e pressoch\u00e9 interamente svalutati nella fascia oltre l\u2019anno. Valori in migliaia \u20ac  Fondo svalutazione crediti Saldo al 31.12.2021 (11.803) Movimenti del periodo:    Accantonamenti  (572) Utilizzo/rilascio   682  Altro 48 Saldo al 31.12.2022  (11.644)  Di seguito la suddivisione dei crediti per area geografica:  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Italia  57.832   56.635   1.197  Paesi CEE  58.174   50.524   7.650  Paesi Extra-CEE  3.101   6.517   (3.417) Crediti commerciali  119.107   113.677   5.430  NOTA 10. Altri crediti ed altre attivit\u00e0 correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Acconti a fornitori  5.635   4.391   1.244  Altri crediti  5.085   5.527   (442) Ratei e risconti attivi  3.219   2.888   332  Attivit\u00e0 finanziarie correnti  217   1.377   (1.160) Altri crediti ed altre attivit\u00e0 correnti  14.156   14.182   (26) Al 31 dicembre 2022 la posta registra nel complesso un decremento di euro 26 migliaia dovuto alla  riduzione della voce Attivit\u00e0 finanziarie correnti per euro 1.160 migliaia per effetto dell\u2019iscrizione al  31 dicembre 2021 dei mark-to-market positivi sul bunker per euro 504 migliaia e sui tassi di cambio  per euro 852  migliaia, mentre al 31 dicembre 2022 il mark-to-market sui tassi di cambio risulta  negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario derivato sul bunker si  \u00e8 concluso al 31 dicembre 2022, rimanendo iscritto solamente un credito finanziario incassato i  primi giorni di gennaio. A tale variazione si aggiunge il decremento della voce Altri crediti per euro  442 migliaia, parzialmente compensata dall\u2019incremento della voce Acconti a fornitori per euro  1.244 migliaia e della voce Ratei e risconti attivi per euro 332 migliaia.  Come gi\u00e0 segnalato nelle precedenti relazioni a partire dal bilancio 2017, il saldo della posta \u201cAltri  crediti\u201d non \u00e8 influenzato dalla presenza di un credito verso la parte correlata Argentina S.r.l. per  euro 8.000 migliaia in quanto integralmente svalutato (Nota 34). La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta  allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative,  locazioni, interessi.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-713": {
   "value": "Il saldo dei crediti verso societ\u00e0 del Gruppo <span class=\"ls11 wse1\">colle<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ate e co<span class=\"_ _3\"></span>rrelate <span class=\"lse ws77\">si <span class=\"_ _5f\"></span>riferisce<span class=\"_ _5f\"></span> principal<span class=\"_ _5f\"></span>mente a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls11 wse1\"><span class=\"lse ws77\"> </span></span>normali crediti di fornitura<span class=\"ws0\"> </span>e per l\u2019analisi delle posizioni si <span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ima<span class=\"ls10 ws20\">nda alla </span><span class=\"ws0\">N<span class=\"ls19 ws2b\">ota</span> 34 </span>sulle parti correlate.<span class=\"ws0\"> </span><span class=\"ws0\"> </span>Di seguito si riporta la movim<span class=\"_ _3\"></span>entazione del fondo svalutazione crediti<span class=\"ls0 ws0\"> <span class=\"ls17 ws106\">c<span class=\"_ _1\"></span>he il Gruppo predispone in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls17 ws106\"> </span></span>un\u2019ottica realistica basata sull\u2019effettiva recuperabilit\u00e0 dei singoli crediti, come disciplinato dall\u2019<span class=\"_ _3\"></span>IFRS<span class=\"_ _1ec\"> </span> 9 \u201c<span class=\"ff8 ls11 ws118\">expected lo<span class=\"_ _5f\"></span>sses<span class=\"ff1\">\u201d e che risulta, inolt<span class=\"_ _3\"></span>re, comprensi<span class=\"_ _3\"></span>va di una quota<span class=\"_ _3\"></span> di euro <span class=\"ls18 ws21\">50 <span class=\"ls10 ws100\">migliaia a fronte<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff8 ls11 ws118\"><span class=\"ff1\"><span class=\"ls18 ws21\"><span class=\"ls10 ws100\"> </span></span></span></span>pi\u00f9 generico rischio di mancato incasso di tutte le attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie esposte in bilancio<span class=\"ls10 ws20\">. Alla data<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws20\"> </span>del bilancio rimangono iscritti eu<span class=\"_ _1\"></span>ro<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls23 ws27\">11<span class=\"_ _1\"></span>,6<span class=\"ls0 ws0\"> <span class=\"ws28\">m<span class=\"_ _3\"></span>ilioni, di<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws28\">c<span class=\"_ _1\"></span>ui la p<span class=\"_ _3\"></span>arte pi\u00f9 significativa, quasi <span class=\"_ _3\"></span>euro <span class=\"ls23 ws27\">8,4</span><span class=\"ws0\"> milioni,<span class=\"_ _5f\"></span> </span></span></span></span></span></span></span>posta in capo alle socie<span class=\"_ _1\"></span>t\u00e0 portoghese, greca e spag<span class=\"_ _1\"></span>nola<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws60\">a fronte di cred<span class=\"_ _3\"></span>iti scad<span class=\"_ _5f\"></span>uti <span class=\"ls11 ws23\">e <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">pressoch\u00e9<span class=\"ls0 ws0\"> </span></span></span></span></span>inte<span class=\"_ _3\"></span>rame<span class=\"_ _5f\"></span>nte svalu<span class=\"_ _5f\"></span>tati <span class=\"ls0 ws16\">nella fascia oltre <span class=\"ls1c ws2f\">l\u2019anno<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _12d\"> </span>Fondo svalutazione crediti<span class=\"_ _1ec\"> </span> Saldo al 31.12.2021<span class=\"fc1\"> </span>(11.803)<span class=\"fc1\"> </span>Movimenti del periodo:<span class=\"fc1 ws0\"> <span class=\"_ _12e\"> </span><span class=\"ff1 fc0\"> <span class=\"fc1\"> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"fc1 ls0 ws0\"> <span class=\"_ _12f\"> </span></span><span class=\"lse ws14\">(572)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Utilizzo/rilascio <span class=\"fc1\"> <span class=\"_ _105\"> </span></span><span class=\"lse ws14\">682 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Altro<span class=\"_ _1ec\"> </span>48<span class=\"_ _1ec\"> </span> Saldo al 31.12.2022<span class=\"fc1\"> <span class=\"_ _54\"> </span></span>(11.644)<span class=\"_ _1ec\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "NOTA 9. Attivit\u00e0 fiscali Al 31 dicembre 2022 le attivit\u00e0 fiscali hanno complessivamente segnato un incremento di euro  5.674 migliaia legato al diverso credito IVA per euro 4.283 migliaia e da un maggior credito pe r imposte sul reddito di euro 1.392 migliaia. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Per imposte sul valore aggiunto  12.569   8.286   4.283  Per imposte sul reddito  4.360   2.968   1.392  Attivit\u00e0 fiscali 16.929  11.254  5.674  NOTA 20. Passivit\u00e0 fiscali Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Per imposte sul valore aggiunto  718   468   251  Per fondo imposte sui redditi dell'esercizio  1.415   1.842   (428) Per ritenute d'acconto da versare 1.307  1.432  (124) Per imposte indirette e debiti altri  1.289   401   888  Passivit\u00e0 fiscali 4.730  4.142  588  Al 31 dicembre 2022 la posta in esame presenta un saldo pari a euro 4.730 migliaia, in aumento rispetto al saldo al 31 dicembre 2021 di complessivi euro 588 migliaia di cui euro 251 migliaia per maggior  debito IVA  e per euro 888 migliaia per imposte indirette e debiti altri, parzialmente compensato da una riduzione di euro 428 migliaia per un maggior debito per fondo imposte sui redditi dell\u2019esercizio ed euro 124 migliaia per ritenute d\u2019acconto da versare. La variazione in aumento della voce \u201cPer imposte indirette e debiti altri\u201d  \u00e8  rappresentata principalmente dall\u2019adesione alla procedura di  riversamento del credito d\u2019imposta Ricerca e Sviluppo relativo della societ\u00e0 Fruttital di cui si \u00e8 riferito in sede di relazione. Si segnala che ad oggi non esistono scaduti relativamente alla voce in esame. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-715": {
   "value": "NOTA 9. Attivit\u00e0 fiscali Al 31 dicembre 2022 le attivit\u00e0 fiscali hanno complessivamente segnato un incremento di euro  5.674 migliaia legato al diverso credito IVA per euro 4.283 migliaia e da un maggior credito pe r imposte sul reddito di euro 1.392 migliaia. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Per imposte sul valore aggiunto  12.569   8.286   4.283  Per imposte sul reddito  4.360   2.968   1.392  Attivit\u00e0 fiscali 16.929  11.254  5.674  NOTA 10. Altri crediti ed altre attivit\u00e0 correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Acconti a fornitori  5.635   4.391   1.244  Altri crediti  5.085   5.527   (442) Ratei e risconti attivi  3.219   2.888   332  Attivit\u00e0 finanziarie correnti  217   1.377   (1.160) Altri crediti ed altre attivit\u00e0 correnti  14.156   14.182   (26) Al 31 dicembre 2022 la posta registra nel complesso un decremento di euro 26 migliaia dovuto alla  riduzione della voce Attivit\u00e0 finanziarie correnti per euro 1.160 migliaia per effetto dell\u2019iscrizione al  31 dicembre 2021 dei mark-to-market positivi sul bunker per euro 504 migliaia e sui tassi di cambio  per euro 852  migliaia, mentre al 31 dicembre 2022 il mark-to-market sui tassi di cambio risulta  negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario derivato sul bunker si  \u00e8 concluso al 31 dicembre 2022, rimanendo iscritto solamente un credito finanziario incassato i  primi giorni di gennaio. A tale variazione si aggiunge il decremento della voce Altri crediti per euro  442 migliaia, parzialmente compensata dall\u2019incremento della voce Acconti a fornitori per euro  1.244 migliaia e della voce Ratei e risconti attivi per euro 332 migliaia.  Come gi\u00e0 segnalato nelle precedenti relazioni a partire dal bilancio 2017, il saldo della posta \u201cAltri  crediti\u201d non \u00e8 influenzato dalla presenza di un credito verso la parte correlata Argentina S.r.l. per  euro 8.000 migliaia in quanto integralmente svalutato (Nota 34). La posta \u201cRatei e risconti attivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta  allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative,  locazioni, interessi.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-764": {
   "value": "NOTA 10. <span class=\"ws8\">Altri c<span class=\"ls1e ws15a\">red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"ls9 wsf\">ed al<span class=\"_ _5f\"></span>tre at<span class=\"_ _3\"></span>tivit<span class=\"_ _3\"></span>\u00e0 cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span> </span></span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">V<span class=\"_ _1\"></span>ariazione</span> Acconti a fo<span class=\"_ _3\"></span>rnito<span class=\"_ _3\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _132\"> </span></span><span class=\"fc0 ws14\">5.635 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">4.391 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">1.244 </span><span class=\"ls0 ws0\"> </span>Altri crediti<span class=\"ws0\"> <span class=\"_ _133\"> </span><span class=\"fc0 lse ws14\">5.085 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">5.527 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(442)</span> </span>Ratei <span class=\"_ _3\"></span>e ris<span class=\"_ _3\"></span>conti a<span class=\"_ _5f\"></span>ttivi<span class=\"ls0 ws0\"> <span class=\"_ _134\"> </span></span><span class=\"fc0 ws14\">3.219 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">2.888 </span><span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">332 </span><span class=\"ls0 ws0\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _135\"> </span></span><span class=\"fc0 ws14\">217 </span><span class=\"ls0 ws0\"> <span class=\"_ _18\"> </span></span><span class=\"fc0 ws14\">1.377 </span><span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 ls18 ws21\">(1.16<span class=\"_ _1\"></span>0)</span> </span>Altri crediti ed altre attivit\u00e0 correnti <span class=\"_ _75\"> </span><span class=\"fc0\">14.156 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">14.182 </span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(26)</span> Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws14\">20<span class=\"ls0 ws0\">22 <span class=\"_ _3\"></span><span class=\"ls19 ws3f\">la posta registra nel complesso un <span class=\"lsf ws1f\">de<span class=\"ls11 ws23\">cremento <span class=\"_ _5f\"></span><span class=\"ls2c ws78\">d<span class=\"_ _1\"></span>i eur<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span>6 <span class=\"_ _5f\"></span><span class=\"ws28\">migliaia dovuto<span class=\"ws0\"> <span class=\"ls10 ws16\">alla<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls19 ws3f\"><span class=\"lsf ws1f\"><span class=\"ls11 ws23\"><span class=\"ls2c ws78\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls10 ws16\"> </span></span></span></span></span></span></span></span></span></span></span>riduzione d<span class=\"ws0\">e<span class=\"ws16\">lla voce</span> <span class=\"lse wsd9\">Attivit\u00e0<span class=\"_ _5f\"></span> finanziari<span class=\"_ _5f\"></span>e correnti p<span class=\"_ _5f\"></span>er euro <span class=\"ws14\">1.<span class=\"_ _3\"></span>160<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia per effetto</span> <span class=\"_ _1\"></span>dell\u2019iscrizione <span class=\"ls1b ws2e\">al<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"lse wsd9\"><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ls1b ws2e\"> </span></span></span></span></span>31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 2021<span class=\"ls0 ws0\"> <span class=\"lsf wsd0\">dei mark<span class=\"_ _1\"></span></span>-<span class=\"ls16 ws73\">to</span>-<span class=\"ls3d ws102\">m<span class=\"_ _5f\"></span>arket positi<span class=\"_ _5f\"></span>vi sul bunk<span class=\"_ _5f\"></span>er per e<span class=\"_ _5f\"></span>uro <span class=\"ls18 ws21\">504<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia e sui t<span class=\"_ _3\"></span>assi di cambio<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls3d ws102\"><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span></span></span></span>per euro <span class=\"_ _3\"></span><span class=\"lse ws14\">852<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia</span><span class=\"wsa8\">, mentre<span class=\"_ _5f\"></span> al 31 dicem<span class=\"_ _5f\"></span>bre 2022<span class=\"_ _3\"></span> il <span class=\"lsf ws1f\">mark<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ls19 ws10c\">market sui tassi di cambio risulta<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"wsa8\"><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"ls19 ws10c\"> </span></span></span></span></span>negativo ed iscritto tra le passivit\u00e0 finanziarie, mentre lo strumento finanziario deriva<span class=\"_ _3\"></span>to sul bunker si<span class=\"_ _1ec\"> </span> \u00e8 concluso<span class=\"_ _5f\"></span> al 31 dicemb<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span> 2022, rim<span class=\"_ _5f\"></span>anendo iscri<span class=\"_ _5f\"></span>tto sola<span class=\"_ _3\"></span>mente un c<span class=\"_ _5f\"></span>redito fina<span class=\"_ _3\"></span>nzia<span class=\"_ _5f\"></span>rio incassa<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o i<span class=\"_ _1ec\"> </span> primi giorn<span class=\"ws28\">i di g<span class=\"_ _1\"></span>ennaio</span>. A tale variazione si aggiunge<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws8b\">il decremento<span class=\"ws0\"> </span>della voce<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse ws78\">Altri cred<span class=\"_ _5f\"></span>iti per e<span class=\"_ _3\"></span>uro<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"ws8b\"><span class=\"ws0\"><span class=\"lse ws78\"> </span></span></span></span>442 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">parzialmen<span class=\"_ _1\"></span>te compens<span class=\"_ _1\"></span>ata dall<span class=\"lse ws56\">\u2019incremen<span class=\"_ _5f\"></span>to della voce<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls0 ws0\">A</span><span class=\"ws9c\">cconti<span class=\"_ _5f\"></span> a fornito<span class=\"_ _5f\"></span>ri per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls10 ws5e\"><span class=\"lse ws56\"><span class=\"ws9c\"> </span></span></span></span>1.2<span class=\"ls0 ws0\">44 migliaia <span class=\"ws16\">e della voce</span> <span class=\"ls10 ws16\">Ratei</span> </span><span class=\"lse\">e risco<span class=\"_ _5f\"></span>nti attivi<span class=\"ls0 ws0\"> <span class=\"ls23 ws2e\">per euro </span></span><span class=\"ws14\">332<span class=\"ls0 ws0\"> migli<span class=\"ls10 ws16\">aia</span>. </span></span></span><span class=\"lse\"><span class=\"ws14\"><span class=\"ls0 ws0\"> </span></span></span>Come gi\u00e0 segnalato nelle p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ecedenti relazioni a pa<span class=\"_ _3\"></span>rtire dal bilancio<span class=\"ws0\"> <span class=\"ls18 ws23\">2017, il <span class=\"ls19 ws2b\">saldo <span class=\"ls10 ws4d\">della posta \u201c<span class=\"ls1b ws2e\">Al<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls18 ws23\"><span class=\"ls19 ws2b\"><span class=\"ls10 ws4d\"><span class=\"ls1b ws2e\"> </span></span></span></span></span>crediti\u201d <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">non <span class=\"_ _1\"></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls1c ws2f\">influenzato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws8d\">dal<span class=\"_ _3\"></span>la presenza d<span class=\"_ _3\"></span>i un c<span class=\"_ _5f\"></span>redito verso la p<span class=\"_ _3\"></span>arte corr<span class=\"_ _5f\"></span>elata Argentina<span class=\"_ _5f\"></span> S.r.l. per<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls1c ws2f\"><span class=\"ls0 ws0\"><span class=\"ls11 ws8d\"> </span></span></span>euro 8.00<span class=\"_ _1\"></span>0 migliaia in qu<span class=\"_ _1\"></span>anto integral<span class=\"_ _1\"></span>mente svalut<span class=\"_ _1\"></span>ato (Nota <span class=\"ls0 ws0\">34<span class=\"ls1c ws2f\">).</span> </span>La posta \u201cRatei e risconti att<span class=\"_ _1\"></span>ivi\u201d si riferisce ai normali appostamenti per la rilevazione e corretta<span class=\"_ _1ec\"> </span> allocazione di costi di competenza dell\u2019esercizio successivo, tipicamente spese assicurative,<span class=\"_ _1ec\"> </span> locazioni, interessi.<span class=\"_ _1ec\"> </span>NOTA 3<span class=\"ls0 ws0\">2<span class=\"ls4 ws86\">. Infor<span class=\"_ _3\"></span>mativa s<span class=\"_ _5f\"></span>ugli strumenti<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _5f\"></span>iari<span class=\"ls0 ws0\">- <span class=\"ls8 ws123\">informazioni <span class=\"ls9 wsb\">in<span class=\"_ _5f\"></span>tegrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span></span></span></span></span></span>La tabel<span class=\"_ _1\"></span>la sotto riportata mostr<span class=\"_ _1\"></span>a una dettagli<span class=\"_ _1\"></span>ata analisi delle attiv<span class=\"_ _1\"></span>it\u00e0 e passivit\u00e0 previst<span class=\"_ _1\"></span>a <span class=\"ls0 ws0\">da<span class=\"lsf ws1f\">ll\u2019IFRS<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1f\"> </span></span>7, <span class=\"lse\">second<span class=\"_ _5f\"></span>o le catego<span class=\"_ _5f\"></span>rie previ<span class=\"_ _5f\"></span>ste dall\u2019I<span class=\"_ _3\"></span>FRS <span class=\"ls0 ws0\">9 <span class=\"ws16\">per il 20</span>22 <span class=\"ls11 ws13\">e 20</span>21<span class=\"_ _1ec\"> </span></span></span><span class=\"lse\"><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2022<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a <span class=\"ls0 ws0\">FV </span>a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>723 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.903 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>3.445 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">119.107 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">16.929<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>16.<span class=\"_ _3\"></span>929 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.156<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>14.<span class=\"_ _3\"></span>146 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>68.<span class=\"_ _3\"></span>830 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>224.647 <span class=\"fc1\"> </span>223.178 <span class=\"fc1\"> </span>10 <span class=\"fc1\"> </span>1.459 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _de\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11c\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span><span class=\"ff8 ls31 wsed\">(25.000)</span></span> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span></span></span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"fc1 ls0 ws0\"> </span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(44.838)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.424)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"fc1 ls0 ws0\"> </span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(29.834)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti <span class=\"ls15 ws1a\">deriva<span class=\"_ _1\"></span>ti di<span class=\"_ _1\"></span> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _b4\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff1\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span>- <span class=\"fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fc1\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span> (part<span class=\"_ _5f\"></span>e<span class=\"_ _1ec\"> </span>corrente)<span class=\"fc1 ls0 ws0\"> </span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(5.000)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"fc1 ls0 ws0\"> </span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.805)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(3.933)</span> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8 ls31 wsed\">(3.933)</span></span> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(<span class=\"_ _1\"></span>940)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"fc1 ls0 ws0\"> </span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _c7\"> </span></span></span></span>(11.740)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"fc1 ls0 ws0\"> </span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.051)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"fc1 ls0 ws0\"> </span>(619)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _80\"> </span></span><span class=\"ff8\">- </span></span> <span class=\"_ _4d\"> </span></span>(619)<span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"fc1 ls0 ws0\"> </span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _b2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"ff1 fc0\">- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _80\"> </span></span></span></span>(1.700)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _138\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"ff8 fc0 lse ws14\">(735)</span><span class=\"ff8\"> <span class=\"_ _79\"> </span></span><span class=\"fc0\">- </span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"ff8 fc0 lse ws14\">(134.807)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(4.<span class=\"_ _1\"></span>730)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"ff8 fc0 ws14\">(23.669)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"ff8 lse ws14\">(23.669)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(301.825)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(301.206)<span class=\"fc1\"> </span>(619)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls4b ws164\">, <span class=\"ls33 ws1b\">FV=<span class=\"_ _1\"></span> Fair<span class=\"_ _1\"></span> Val<span class=\"_ _1\"></span>ue<span class=\"ls0 ws1d7\">  <span class=\"ws0\"> </span></span></span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Valore<span class=\"_ _1ec\"> </span>Bilancio<span class=\"_ _1ec\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>CE**<span class=\"_ _1ec\"> </span>Attivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a costo<span class=\"_ _1ec\"> </span>amm.to<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Passivit\u00e0<span class=\"_ _1ec\"> </span>a FV a<span class=\"_ _1ec\"> </span>OCI*<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Altre partecipazioni<span class=\"ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>1.894 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Altre att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _1\"></span>iarie non<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4.348 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _f\"> </span></span>4.348 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Crediti commerciali<span class=\"ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _6d\"> </span><span class=\"fc0 lse ws14\">113.677 </span> <span class=\"_ _b8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _183\"> </span><span class=\"fc0 lse ws14\">11.254<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>11.<span class=\"_ _3\"></span>254 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span></span></span>Altri crediti ed altre attivit\u00e0<span class=\"_ _1ec\"> </span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>14.182<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>12.<span class=\"_ _3\"></span>805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span></span>21 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>1.356 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _b0\"> </span><span class=\"fc0\">- </span> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"_ _1ec\"> </span>equivalenti<span class=\"_ _1ec\"> </span>55.043<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span>55.<span class=\"_ _3\"></span>043 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d4\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _21\"> </span><span class=\"fc0\">- </span> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>200.399 <span class=\"fc1\"> </span>199.022 <span class=\"fc1\"> </span>21 <span class=\"fc1\"> </span>1.356 <span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>-<span class=\"fc1\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Passivit\u00e0 finanziarie di cui:<span class=\"ws0\"> </span>Debiti<span class=\"_ _3\"></span> obbl<span class=\"_ _5f\"></span>igazionari<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7f\"> </span><span class=\"fc0 ls31 wsed\">(30.000)<span class=\"_ _5f\"></span><span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fs2 fc0\">- </span> </span></span></span>- <span class=\"fc1\"> </span>(30.000)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(Oltre 12M)<span class=\"ls0 ws0\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(37.728)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>(oltre 1<span class=\"_ _3\"></span>2M)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.888)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> (O<span class=\"_ _1\"></span>ltre<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>2M) e<span class=\"_ _1\"></span>x IF<span class=\"_ _1\"></span>RS 16<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(28.392)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _3\"></span>a (Non corre<span class=\"_ _3\"></span>nte)<span class=\"ls0 ws0\"> </span>(240)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span><span class=\"ls31 wsed\">(240)</span><span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> sald<span class=\"_ _3\"></span>o pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _5f\"></span> acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nte)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> vs banch<span class=\"_ _5f\"></span>e a M<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L termi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span>(parte<span class=\"_ _3\"></span> corr<span class=\"_ _5f\"></span>ente)<span class=\"ls0 ws0\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(15.329)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> bancar<span class=\"_ _5f\"></span>i a breve<span class=\"_ _5f\"></span> termine<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls31 wsed\">(13.844)</span><span class=\"fs0\"> <span class=\"_ _ec\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> <span class=\"_ _9e\"> </span></span><span class=\"fc0\">- </span><span class=\"fs0\"> </span></span>- <span class=\"fc1\"> </span>(13.844)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finanziator<span class=\"_ _5f\"></span>i (Corrente)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.020)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti vs<span class=\"_ _5f\"></span> altri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>z.ri (part<span class=\"_ _5f\"></span>e <span class=\"_ _1\"></span>corr<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>) ex IFRS<span class=\"_ _1ec\"> </span>16<span class=\"ls0 ws0\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _ec\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(10.669)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"fs2 fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri fin<span class=\"_ _5f\"></span>anziatori a<span class=\"_ _5f\"></span> brev<span class=\"_ _5f\"></span>e termin<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c3\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(1.455)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _d5\"> </span><span class=\"fs2 fc0\">- </span> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _5f\"></span>trumenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>riva<span class=\"_ _5f\"></span>ti di<span class=\"_ _1ec\"> </span>copertur<span class=\"_ _5f\"></span>a (Corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _4d\"> </span></span>- <span class=\"fs0 fc1\"> <span class=\"_ _9e\"> </span></span>- <span class=\"fs0 fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fs0 fc1\"> <span class=\"_ _86\"> </span></span>- <span class=\"fs0 fc1\"> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acquis<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>zioni<span class=\"_ _5f\"></span> (Corrente<span class=\"_ _5f\"></span>)<span class=\"ls0 ws0\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _11d\"> </span><span class=\"fs2 fc0\">- </span> <span class=\"_ _9e\"> </span><span class=\"fs2 fc0\">- </span> </span>- <span class=\"fc1\"> </span>(200)<span class=\"fs0 fc1 ls0 ws0\"> <span class=\"_ _c7\"> </span><span class=\"fs2 fc0\">- </span> </span>- Altre pa<span class=\"_ _5f\"></span>ssivit\u00e0 no<span class=\"_ _5f\"></span>n correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _70\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _91\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>057)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span>Debiti commerciali<span class=\"ws0\"> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">(126.854)</span><span class=\"ff8\"> <span class=\"_ _36\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- </span> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">(126.854)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _36\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span></span>Passivit\u00e0 fiscali<span class=\"ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.142)</span><span class=\"ff8\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _da\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>4.14<span class=\"_ _1\"></span>2)</span><span class=\"ff8\"> <span class=\"_ _77\"> </span></span><span class=\"fc0\">- </span> </span>Altre pas<span class=\"_ _3\"></span>sivit\u00e0 co<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _11f\"> </span></span><span class=\"fc0 ws14\">(20.811)<span class=\"_ _5f\"></span><span class=\"ff8 fc1 ls0 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> <span class=\"_ _81\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _da\"> </span></span>- <span class=\"_ _1\"></span><span class=\"fc1\"> <span class=\"_ _da\"> </span></span><span class=\"lse ws14\">(20.811)</span></span> <span class=\"_ _6b\"> </span><span class=\"ff1 fc0\">- <span class=\"fc1\"> </span></span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>(293.630)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>(293.389)<span class=\"fc1\"> </span>(240)<span class=\"fc1\"> </span>* Conto econ<span class=\"_ _3\"></span>omico com<span class=\"_ _5f\"></span>p<span class=\"_ _1\"></span>lessiv<span class=\"_ _5f\"></span>o,<span class=\"_ _1\"></span> ** Conto ec<span class=\"_ _3\"></span>onomico<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">,<span class=\"fs0\"> </span><span class=\"ls33 wsf2\">F<span class=\"_ _1\"></span>V= Fai<span class=\"_ _1\"></span>r Value<span class=\"_ _1\"></span></span> <span class=\"fs0\"> </span></span>Si segnala che tra le attivit\u00e0 finanziarie solo quelle <span class=\"lsf ws1f\">\u201cAltr<span class=\"_ _1\"></span></span>i crediti ed altre<span class=\"ws0\"> <span class=\"_ _3b\"> </span><span class=\"lse ws12b\">attivit\u00e0 co<span class=\"_ _5f\"></span>rrenti\u201d<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>compre<span class=\"_ _3\"></span>ndono<span class=\"_ _3\"></span> titol<span class=\"_ _3\"></span>i, o<span class=\"_ _3\"></span>vve<span class=\"_ _3\"></span>ro strum<span class=\"_ _5f\"></span>enti fina<span class=\"_ _5f\"></span>nziari <span class=\"_ _3\"></span>che v<span class=\"_ _3\"></span>engon<span class=\"_ _3\"></span>o va<span class=\"_ _3\"></span>lutati<span class=\"_ _5f\"></span> al <span class=\"ff8 ws71\">fai<span class=\"_ _3\"></span>r value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">con imp<span class=\"_ _1\"></span>atto a<span class=\"_ _1ec\"> </span></span></span></span>conto ec<span class=\"_ _1\"></span>onomico<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">ed <span class=\"_ _1\"></span></span></span><span class=\"ws2c\">includono, inoltre, <span class=\"ls0 ws7b\">il fair value positivo<span class=\"ws0\"> <span class=\"lse wsd9\">dei deri<span class=\"_ _5f\"></span>vati di co<span class=\"_ _5f\"></span>pertura <span class=\"ls19 ws2b\">con<span class=\"ls0 ws0\"> <span class=\"lsf ws1f\">impatt<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>a cont<span class=\"_ _1\"></span>o economico<span class=\"ls0 ws0\"> </span><span class=\"ws2b\">complessi<span class=\"_ _1\"></span>vo. <span class=\"lse ws23\">I crediti comm<span class=\"_ _5f\"></span>erciali<span class=\"ls0 ws0\"> <span class=\"ws7b\">e gli altri credi<span class=\"_ _3\"></span>ti<span class=\"ws0\"> <span class=\"ls10 wsc3\">ve<span class=\"_ _1\"></span>ngono valutat<span class=\"_ _1\"></span>i al valore<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>nominale che considerata la<span class=\"_ _3\"></span> rapidit\u00e0 di in<span class=\"_ _3\"></span>casso, coincide con il<span class=\"_ _3\"></span> valore determinato<span class=\"_ _1ec\"> </span>dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9.<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws5e\">Tra le passiv<span class=\"_ _1\"></span>it\u00e0 finan<span class=\"_ _1\"></span>ziarie i<span class=\"_ _1ec\"> </span></span></span>derivati di negoziazione rientrano nella ca<span class=\"ls10 wsd3\">tegoria \u201cPassivi<span class=\"_ _1\"></span>t\u00e0 valutate<span class=\"_ _1\"></span> al <span class=\"ff8 lse wsd6\">fai<span class=\"_ _3\"></span>r valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls11 ws9e\">\u201d, m<span class=\"_ _3\"></span>entre i deri<span class=\"_ _3\"></span>vati<span class=\"_ _1ec\"> </span></span></span></span>di cop<span class=\"_ _5f\"></span>ertura vengono<span class=\"_ _5f\"></span> registra<span class=\"_ _5f\"></span>ti al <span class=\"ff8 ws1a7\">fair value<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws84\">, la relativa variazione viene contabilizzata in una riserva<span class=\"_ _1ec\"> </span></span></span>di patrimonio netto, che cos<span class=\"_ _3\"></span>tituisce il conto economico complessivo. Si segnala,<span class=\"_ _3\"></span> <span class=\"ls18 ws27\">a rigu<span class=\"_ _1\"></span>a<span class=\"lse ws59\">rdo, che<span class=\"_ _3\"></span> il<span class=\"_ _1ec\"> </span></span></span>Grupp<span class=\"_ _3\"></span>o, al 31 d<span class=\"_ _5f\"></span>icembre<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">20</span>22<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span></span>ha in ess<span class=\"_ _3\"></span>ere co<span class=\"_ _5f\"></span>ntratti <span class=\"_ _5f\"></span>derivati<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">relativi alla copertura dei tassi di<span class=\"_ _1ec\"> </span></span></span>interesse<span class=\"ls0 ws0\">  <span class=\"ls11 ws23\">ed</span> <span class=\"_ _41\"> </span><span class=\"ws3a\">ai tassi di cam<span class=\"_ _3\"></span>bio<span class=\"ws0\">  <span class=\"ls10 ws4c\">mentre per quanto rigu<span class=\"_ _1\"></span>arda la</span>  <span class=\"ls3d ws1ec\">cope<span class=\"_ _5f\"></span>rtura del bunke<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\">  <span class=\"ls19 wsa3\">essa \u00e8<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>termina<span class=\"_ _5f\"></span>ta al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _3\"></span> 2022<span class=\"_ _5f\"></span>,<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">co<span class=\"_ _1\"></span>me gi\u00e0 segnalato al<span class=\"_ _1\"></span>l</span>e <span class=\"ls25 ws4d\">No</span>t<span class=\"ls18 ws27\">e 9 e</span> </span><span class=\"ws14\">14<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span></span>Alla d<span class=\"_ _5f\"></span>ata del 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _43\"> </span><span class=\"ls1b ws2e\">r<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>a</span>, <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">infa<span class=\"_ _1\"></span>tti<span class=\"_ _1\"></span></span>, <span class=\"_ _40\"></span><span class=\"ls16 ws73\">termina<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"lse ws67\">uno s<span class=\"_ _5f\"></span>trumento di <span class=\"_ _3\"></span>cope<span class=\"_ _3\"></span>rtura<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls1c ws198\">(swap) sul<span class=\"_ _5f\"></span> </span></span></span></span></span></span>bunke<span class=\"_ _3\"></span>r che la s<span class=\"_ _3\"></span>ocie<span class=\"_ _3\"></span>t\u00e0 arma<span class=\"_ _5f\"></span>trice ha at<span class=\"_ _3\"></span>tivato a<span class=\"_ _3\"></span>llo sco<span class=\"_ _5f\"></span>po di ri<span class=\"_ _3\"></span>durre e <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llare i<span class=\"_ _3\"></span> risch<span class=\"_ _5f\"></span>i connessi a<span class=\"_ _5f\"></span>lle<span class=\"_ _1ec\"> </span>variazioni del prezzo della materia prima<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws54\">e l</span>iquidato</span>, per la parte r<span class=\"_ _3\"></span>elativa al mese di dicembre<span class=\"_ _1ec\"> </span>2022,<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">nei primi giorni di <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>ennaio 2023<span class=\"lse ws80\">. Al 31<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _40\"></span><span class=\"ws47\">la quota liquidata<span class=\"_ _5f\"></span> n<span class=\"_ _1\"></span>ei primi <span class=\"_ _3\"></span>giorni di<span class=\"_ _1ec\"> </span></span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2023<span class=\"_ _5f\"></span> pari ad e<span class=\"_ _5f\"></span>uro 20<span class=\"ls0 ws0\">7 <span class=\"_ _43\"> </span><span class=\"ws8f\">migliaia \u00e8 stato rilev<span class=\"_ _1\"></span>ato nella voce <span class=\"ls1b ws1ed\">Alt<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i cre<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ti ed a<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"ls10 ws16\">attivit\u00e0<span class=\"_ _1ec\"> </span></span></span></span></span>correnti<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span>Alla d<span class=\"_ _5f\"></span>ata del 31 dice<span class=\"_ _3\"></span>mbre <span class=\"_ _5f\"></span>20<span class=\"ls0 ws0\">22 <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">r<span class=\"_ _1\"></span>isulta in essere <span class=\"ls2c ws15\">uno<span class=\"_ _1\"></span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">strume<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span></span></span></span>o <span class=\"_ _37\"></span></span>di co<span class=\"_ _3\"></span>pert<span class=\"_ _5f\"></span>ura <span class=\"ls19 wsaa\">dei tassi di inter<span class=\"_ _1\"></span>esse,<span class=\"ls0 ws0\"> </span></span>legat<span class=\"_ _1\"></span><span class=\"ls19 ws2b\">o </span><span class=\"wsc3\">al finanz<span class=\"_ _1\"></span>iamento da euro <span class=\"lse ws14\">90<span class=\"ls0 ws0\"> milioni<span class=\"ls19 ws2c\">, erogato per euro 33,3 milioni,</span> <span class=\"ws16\">il cui <span class=\"ff8 ls18 ws2a\">f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span><span class=\"ls11 ws23\">e </span></span></span>\u00e8 <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">positivo</span> </span></span></span>pari ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">283<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia, <span class=\"_ _40\"></span><span class=\"lse ws14\">rileva<span class=\"_ _5f\"></span><span class=\"ls10 wse2\">t<span class=\"_ _1\"></span>o alla voce<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls16 ws73\">attiv<span class=\"_ _3\"></span>it\u00e0<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">finanz<span class=\"_ _1\"></span>iari</span>e <span class=\"_ _40\"></span><span class=\"ls1c wsb4\">non corrent</span>i <span class=\"_ _37\"></span><span class=\"ls19 ws97\">con contropartit<span class=\"_ _1\"></span>a</span> <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">l<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span>riserva di patrimonio nett<span class=\"_ _1\"></span>o appositamente designata<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span>Ancora un secondo strumento di copertur<span class=\"_ _1\"></span>a dei tassi di interesse, legato al finanziamento da euro<span class=\"_ _1ec\"> </span>5,5 milioni, il cui <span class=\"ff8 lse wsd9\">fair val<span class=\"_ _5f\"></span>ue <span class=\"ff1 ls19 ws2b\">positi<span class=\"lse ws14\">vo<span class=\"ls0 ws0\"> <span class=\"ls10 wsc3\">\u00e8<span class=\"_ _1\"></span> pari ad euro <span class=\"ls18 ws21\">4<span class=\"_ _1\"></span>23</span></span> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia, rilevato alla voce </span>attivit\u00e0 <span class=\"ls23 ws27\">f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzia<span class=\"_ _1\"></span>rie<span class=\"_ _1ec\"> </span></span></span></span></span></span>non corrent<span class=\"ls0 ws0\">i <span class=\"ls10 ws20\">con con<span class=\"_ _1\"></span>tropartita l<span class=\"_ _1\"></span>a riserva di pat<span class=\"_ _1\"></span>rimonio nett<span class=\"_ _1\"></span>o appositamente<span class=\"_ _1\"></span> designata. </span> </span>Infi<span class=\"_ _1\"></span>ne, un<span class=\"_ _1\"></span> terzo s<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>o di<span class=\"ls0 ws0\"> <span class=\"_ _3\"></span><span class=\"lse wsd6\">copert<span class=\"_ _3\"></span>ura sui <span class=\"_ _5f\"></span>tassi di in<span class=\"_ _3\"></span>teress<span class=\"_ _5f\"></span>e sul finanzia<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>to di euro<span class=\"_ _5f\"></span> 15.000 <span class=\"ls0 ws0\">migliaia,<span class=\"_ _1ec\"> </span></span></span></span>in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risu<span class=\"_ _1\"></span>lta <span class=\"ls19 ws2b\">positivo</span><span class=\"ws0\"> <span class=\"ls10 ws4d\">e pari ad euro <span class=\"lse ws14\">753</span></span> </span>migliaia, iscritto nella voce <span class=\"ls16 ws73\">a<span class=\"_ _5f\"></span>ttivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls1c ws185\">finanziarie no<span class=\"_ _3\"></span>n corrent<span class=\"ls0 ws0\">i <span class=\"_ _9\"></span><span class=\"lse wsd6\">con contro<span class=\"_ _3\"></span>par<span class=\"_ _3\"></span>tita l<span class=\"_ _3\"></span>a rise<span class=\"_ _5f\"></span>rva di pa<span class=\"_ _5f\"></span>trimonio<span class=\"_ _3\"></span> </span></span></span></span></span>netto. <span class=\"ls0 ws0\"> </span>Vi \u00e8, inoltre, una copertura <span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span> acquisti usd il cui mark<span class=\"_ _3\"></span> to market risulta<span class=\"ws0\"> <span class=\"ls2a ws3e\">ne<span class=\"_ _1\"></span>gat<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span></span> <span class=\"ls2b ws106\">e pa<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ro </span>6<span class=\"lse ws14\">19</span> </span>migliaia, iscritto nella voce <span class=\"ls10 ws1ee\">Passivit<span class=\"_ _1\"></span>\u00e0 finanzi<span class=\"_ _1\"></span>arie di natur<span class=\"_ _1\"></span>a <span class=\"lse ws14\">corren<span class=\"_ _5f\"></span>ti<span class=\"ls0 ws0\">  </span><span class=\"ws70\">con <span class=\"_ _5f\"></span>contropar<span class=\"_ _5f\"></span>tita riserva<span class=\"_ _3\"></span> di<span class=\"_ _1ec\"> </span></span></span></span>p<span class=\"ls19 ws22\">atrimonio netto<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws22\">. </span>NOTA 3<span class=\"ls0 ws0\">3<span class=\"ls4 ws86\">. Informa<span class=\"_ _5f\"></span>tiva sulle atti<span class=\"_ _5f\"></span>vit\u00e0 e passivit<span class=\"_ _3\"></span>\u00e0 valuta<span class=\"_ _5f\"></span>te al fair value<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span>Diversi principi contabili ed alcuni obblighi di inf<span class=\"_ _1\"></span>ormativa richiedono al Gruppo la valutazione de<span class=\"_ _1ec\"> </span>i<span class=\"_ _1ec\"> </span> fair value delle attivit\u00e0 e del<span class=\"_ _5f\"></span>le passivit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _3\"></span>e non finanziarie. <span class=\"ls10 wsc3\">In<span class=\"_ _3\"></span> base a quanto richie<span class=\"_ _1\"></span>sto dal<span class=\"_ _1ec\"> </span></span><span class=\"ls10 wsc3\"> </span>principio IFRS 13<span class=\"ws0\">-<span class=\"ws1e\">Misurazioni del <span class=\"ff8 lse ws23\">fair valu<span class=\"_ _3\"></span>e<span class=\"ff1 ls0 ws0\"> </span><span class=\"ff1\">si fo<span class=\"_ _5f\"></span>rnisce la s<span class=\"_ _5f\"></span>eguente info<span class=\"_ _5f\"></span>rmativa. <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 ws4e\">per<span class=\"_ _1\"></span> le attiv<span class=\"_ _1\"></span>it\u00e0 e passivit<span class=\"_ _1\"></span>\u00e0 finanziar<span class=\"_ _1\"></span>ie che sono l<span class=\"_ _1\"></span>iquide o hanno u<span class=\"_ _1\"></span>na scaden<span class=\"_ _1\"></span>za m<span class=\"ls19 ws2b\">olto<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1 ls10 ws4e\"><span class=\"ls19 ws2b\"> </span></span></span>prossima, si considera c<span class=\"_ _1\"></span>he il valore contabile approssimi il valor<span class=\"_ _1\"></span>e equo; questa ipote<span class=\"_ _1\"></span>si si<span class=\"_ _1ec\"> </span> applica anche per i depositi a termine, i<span class=\"_ _3\"></span> titoli a pronto smob<span class=\"_ _3\"></span>ilizzo e gli strumenti finanziari a<span class=\"_ _1ec\"> </span> tasso var<span class=\"_ _1\"></span>iabile; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws58\">per la valut<span class=\"_ _1\"></span>azione del <span class=\"ff8 ls10 wsc4\">fair value</span><span class=\"ws0\"> <span class=\"_ _37\"></span></span>degli strumenti di copertura si ricorre all'utilizzo di modelli<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 ws58\"> </span></span>di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura d<span class=\"ws0\">el<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>bilancio <span class=\"ls19 ws9d\">sono stati stipulati i <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ontratti de<span class=\"lse wsd6\">rivati di co<span class=\"_ _5f\"></span>pertura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls19 ws9d\">sui tassi di interesse</span><span class=\"ws8b\">, sugli acquisti<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls19 ws9d\"><span class=\"lse wsd6\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span></span>usd<span class=\"ls0 ws0\"> <span class=\"ls3d ws19c\">e sul bu<span class=\"_ _3\"></span>nker <span class=\"lse ws23\">(<span class=\"_ _3\"></span>termina<span class=\"_ _5f\"></span>to al 31 d<span class=\"_ _3\"></span>icembr<span class=\"_ _5f\"></span>e 2022) <span class=\"lsf ws15\">gi\u00e0 ampiament<span class=\"_ _1\"></span>e desc<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>i<span class=\"ls23 ws27\">; <span class=\"ls0 ws0\"> </span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">il <span class=\"ff8 lse ws29\">fa<span class=\"_ _3\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lsf ws1f\">de<span class=\"_ _1\"></span><span class=\"ls0 ws28\">lle passivit\u00e0<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">finanziar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"ws28\">n<span class=\"_ _1\"></span>on correnti viene ottenuto mediante l'at<span class=\"_ _3\"></span>tualizzazione<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ff8 lse ws29\"><span class=\"ff1 ls0 ws0\"><span class=\"lsf ws1f\"><span class=\"ls0 ws28\"><span class=\"ws0\"><span class=\"ls10 ws16\"><span class=\"ls0 ws0\"><span class=\"ws28\"> </span></span></span></span></span></span></span></span></span></span>di tutti i flussi finanziari futur<span class=\"_ _5f\"></span>i alle c<span class=\"_ _1\"></span>o<span class=\"ls1c ws2f\">nd</span>izioni in <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ssere alla<span class=\"_ _3\"></span> fine del periodo<span class=\"ws6c\">. Nella realt\u00e0<span class=\"_ _1ec\"> </span></span><span class=\"ws6c\"> </span>attuale, dove per i debiti a med<span class=\"_ _3\"></span>io termine il costo del finanziamento \u00e8 allineato al valor<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span> di mercato si considerano i valori nominali del debito quali valori di <span class=\"ff8 lse ws23\">fai<span class=\"_ _5f\"></span>r value<span class=\"_ _1ec\"> </span></span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws13d gsbf2\">Per quant<span class=\"_ _1\"></span>o riguarda le pos<span class=\"ls0 ws92\">te commerciali e di altri crediti e debiti, il <span class=\"ff8 lse ws9c\">fai<span class=\"_ _3\"></span>r value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws13d\">\u00e8 pari al val<span class=\"_ _1\"></span>ore<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws92\"><span class=\"ff8 lse ws9c\"><span class=\"ff1 ls0 ws0\"><span class=\"ls10 ws13d\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsbf3\">contabile <span class=\"ls10 ws20\">in base all<span class=\"_ _1\"></span>a considerazion<span class=\"_ _1\"></span>e della lor<span class=\"_ _1\"></span>o scadenza rav<span class=\"_ _1\"></span>vicinata</span>.<span class=\"_ _1ec\"> </span> </div>Fair valu<span class=\"_ _1\"></span>e<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">degli strumenti non finanziari: </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">per le attivit\u00e0 biologiche immobilizzate<span class=\"ws0\"> <span class=\"_ _d\"> </span>va <span class=\"_ _d\"> </span></span>utilizzato il metodo d<span class=\"ls19 ws11f\">el costo al netto degli<span class=\"_ _1ec\"> </span></span></span></span>ammortamenti cumulati per la determinazione del valore di iscrizione; <span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws44\">per le attivit\u00e0 biologiche correnti (prodotto agricolo s<span class=\"_ _3\"></span>ulla pianta) il valore <span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>tilizzato \u00e8 il <span class=\"ff8 ls18 ws21\">fair<span class=\"_ _1ec\"> </span></span></span></span>value<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws22\">ovvero il valore di mercato al netto dei costi di trasp<span class=\"ws2b\">orto. </span></span></span><span class=\"ff1 ls0 ws0\"> </span>Si segnala che quando per determinare il <span class=\"ff8 ls10 wsa6\">fair value<span class=\"_ _1\"></span> </span>si utilizzano informazioni di terzi, <span class=\"_ _3\"></span>quali quotazioni<span class=\"_ _1ec\"> </span>dei broker o i servizi di p<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>icing<span class=\"ws0\">, <span class=\"_ _3\"></span>i<span class=\"lsf ws95\">l Gruppo v<span class=\"_ _1\"></span>aluta e doc<span class=\"_ _1\"></span>umenta le ev<span class=\"_ _1\"></span>idenze ott<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>e dai sogg<span class=\"_ _1\"></span>etti ter<span class=\"_ _1\"></span>zi<span class=\"_ _1ec\"> </span></span></span>per supportare il fatto che t<span class=\"_ _5f\"></span>ali v<span class=\"_ _1\"></span>alutazioni soddisfino le d<span class=\"_ _3\"></span>isposizioni degli IFRS, compreso il livello d<span class=\"_ _3\"></span>ella<span class=\"_ _1ec\"> </span>gerarc<span class=\"_ _1\"></span>hia del <span class=\"ff8 lse ws59\">fair val<span class=\"_ _3\"></span>ue<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in cui riclassificare la relativa valutazione.</span> </span></span>Nella valutazione del fair value di un\u2019attivit\u00e0 o una<span class=\"_ _5f\"></span> passivit<span class=\"_ _1\"></span>\u00e0, il Gruppo si avvale per q<span class=\"_ _5f\"></span>uant<span class=\"_ _1\"></span>o possibile<span class=\"_ _1ec\"> </span>di da<span class=\"ls0 ws7b\">ti di mercato osservabili. I fair value sono distinti in <span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ari livelli gerarchici in base ai d<span class=\"_ _5f\"></span>at<span class=\"_ _1\"></span>i di input<span class=\"_ _1ec\"> </span></span>utilizzati nelle tecniche di valutazione, come illustrato di <span class=\"_ _5f\"></span>se<span class=\"_ _1\"></span>guito.<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws58\">ive<span class=\"_ _1\"></span>llo 1: le<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>ecniche di valu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>azione utilizzano prezzi quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ws0\"> <span class=\"_ _1\"></span></span>(non rettificati)<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse wsc6\">su un<span class=\"_ _5f\"></span> merca<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span></span></span></span>attivo per le attivit\u00e0 o le passivit\u00e0<span class=\"ws0\"> <span class=\"ls23 ws27\">ident<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he</span> <span class=\"ls10 ws20\">sogge<span class=\"_ _1\"></span>tte alla valut<span class=\"_ _1\"></span>azione; </span> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws16\">ive<span class=\"_ _1\"></span>llo 2: le tecniche di <span class=\"_ _3\"></span>valutazione considerano input diversi dalle quotazioni precedenti,<span class=\"_ _1ec\"> </span></span></span></span>ma comun<span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>sservabi<span class=\"_ _1\"></span>li dire<span class=\"_ _1\"></span>ttamen<span class=\"_ _1\"></span>te <span class=\"ls27 ws19c\">(prezzi) <span class=\"ls0 ws16\">o indire</span></span><span class=\"ws1f\">ttamente <span class=\"ls0 ws16\">(der<span class=\"_ _1\"></span>ivati dai prezzi) <span class=\"ls19 ws2b\">sul<span class=\"_ _1ec\"> </span></span></span></span>mercato<span class=\"_ _3\"></span>; <span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">L<span class=\"ws28\">ive<span class=\"_ _1\"></span>llo 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili. <span class=\"_ _37\"></span></span> </span></span>Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi<span class=\"_ _3\"></span> livel<span class=\"ws7d\">li della gerarchia del fair value,<span class=\"_ _3\"></span> l\u2019intera valutazione \u00e8 i<span class=\"_ _3\"></span>nserita nello stesso livell<span class=\"_ _3\"></span>o di gerarchia<span class=\"_ _1ec\"> </span></span>dell\u2019input di livello pi\u00f9 basso che \u00e8 sign<span class=\"_ _1\"></span>ificativo per l\u2019intera valutazione. Il Gruppo rileva i<span class=\"_ _1ec\"> </span>trasferimenti tra i vari livelli della gerarchia del <span class=\"_ _3\"></span>fair value alla fine dell\u2019esercizio nel quale il<span class=\"_ _1ec\"> </span>trasferimento ha avut<span class=\"_ _1\"></span>o luogo.<span class=\"ls0 ws0\"> </span>S<span class=\"ls3c ws13e\">trument<span class=\"_ _1\"></span>i fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>ri</span> I derivati, valutati utilizzando tecniche che si basano su<span class=\"_ _1\"></span>i dati di mercato, sono <span class=\"ff8 ls3d ws1c3\">swap s<span class=\"_ _3\"></span>ul bunker<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls23 ws27\">e<span class=\"_ _1ec\"> </span></span></span></span>cambi <span class=\"_ _3\"></span>ed <span class=\"_ _5f\"></span><span class=\"ff8 ls19 wsb5\">IRS su<span class=\"_ _1\"></span>i tassi di int<span class=\"_ _1\"></span>eresse<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">che hanno final<span class=\"_ _3\"></span>it\u00e0 di c<span class=\"_ _5f\"></span>op<span class=\"ls11 wsce\">ertura sia del valore eq<span class=\"_ _3\"></span>uo degli strumenti<span class=\"_ _5f\"></span> </span></span></span></span>sottostanti che dei flussi di cassa. Le tecniche di valutazione applicat<span class=\"_ _1\"></span>e con maggior frequenza<span class=\"_ _1ec\"> </span>includono i modelli di \u2019forward pricing\u2018 e<span class=\"ws0\"> <span class=\"_ _d\"> </span>\u2019<span class=\"ff8 ls21 ws22\">swap</span></span>\u2019, che utilizzano i calcoli del valore attuale. La<span class=\"_ _1ec\"> </span>tabella segu<span class=\"_ _3\"></span>ente a<span class=\"ls0 ws16\">nalizza gli strumenti finanziari valutati al <span class=\"ff8 lse ws23\">fa<span class=\"_ _5f\"></span>ir value<span class=\"ff1 ls0 ws0\"> <span class=\"ws16\">in base a <span class=\"_ _3\"></span>tre differenti livelli di<span class=\"_ _1ec\"> </span></span></span></span></span>valut<span class=\"_ _1\"></span>azione.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _e9\"> </span>31.12.2022 <span class=\"_ _116\"> </span>31.12.2021<span class=\"_ _1ec\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Livello 1Livello 2Livello 3Livello 1Livello 2Livello 3<span class=\"_ _1ec\"> </span>Attivi<span class=\"_ _5f\"></span>t\u00e0 <span class=\"_ _1\"></span>finan<span class=\"_ _5f\"></span>ziarie corre<span class=\"_ _3\"></span>nti<span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">10 </span><span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"ws14\">21 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a9\"> </span>- </span></span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1.459 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.356 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _93\"> </span>- </span></span></span>Passivit\u00e0 finanziarie<span class=\"_ _1ec\"> </span>Derivati di negoziazione<span class=\"ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>- </span>Deriva<span class=\"_ _5f\"></span>ti di cope<span class=\"_ _3\"></span>rtura<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"fc0\">- </span> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">(619)</span> <span class=\"_ _bc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span>-  <span class=\"_ _28\"> </span><span class=\"lse ws14\">(240)</span> <span class=\"_ _bc\"> </span>- </span>Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli a<span class=\"_ _3\"></span>venti valore non significativo. <span class=\"ws0\"> </span>Il livello 2 di valutazione, <span class=\"_ _5f\"></span>ut<span class=\"_ _1\"></span>ilizzato per gli strumenti <span class=\"_ _5f\"></span>finanziari misur<span class=\"_ _1\"></span>ati al <span class=\"_ _3\"></span><span class=\"ff8 ls10 ws4c\">fair value<span class=\"ff1 ls19 wsa3\">, si basa su<span class=\"_ _1ec\"> </span></span></span>parametri, come <span class=\"ls3d ws1d\">bunke<span class=\"_ _5f\"></span>r<span class=\"ls18 ws27\">,<span class=\"_ _1\"></span> cambi<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e <span class=\"ls19 ws2c\">t<span class=\"_ _1\"></span>assi di interesse, che sono quot<span class=\"_ _1\"></span>ati in mercati attivi o osservabili<span class=\"_ _1ec\"> </span></span></span></span></span></span>s<span class=\"ws16\">u curve di tassi ufficiali.  L<span class=\"_ _1\"></span>\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 202</span>2 <span class=\"ls2a wsb9\">\u00e8<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>va<span class=\"_ _1ec\"> </span></span>al <span class=\"_ _43\"></span><span class=\"ff8 lse ws67\">fair va<span class=\"_ _5f\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls19 ws113\">positivo del derivato sugli interessi</span> <span class=\"_ _43\"> </span><span class=\"ls11 ws63\">mentre l<span class=\"ls10 ws13d\">a passivit\u00e0 valutat<span class=\"_ _1\"></span>a</span></span> <span class=\"_ _43\"></span><span class=\"ls23 ws27\">con <span class=\"_ _43\"> </span></span><span class=\"ws92\">il livello 2 al <span class=\"ls18 ws21\">31<span class=\"_ _1ec\"> </span></span></span></span></span>dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls0 ws0\">022 <span class=\"ls10 ws4d\">\u00e8 r<span class=\"_ _1\"></span>elativa <span class=\"_ _1\"></span>a</span>i <span class=\"ff8 lse ws23\">fair va<span class=\"_ _3\"></span>lue<span class=\"ff1 ls0 ws0\"> <span class=\"ls1b ws2e\">nega<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span></span>i <span class=\"lsf ws15\">del de<span class=\"_ _1\"></span>rivato <span class=\"ls19 ws2b\">sui </span><span class=\"ws1f\">c<span class=\"_ _1\"></span>ambi</span></span>.<span class=\"_ _1ec\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs77b\">NOTA 11. Disponibilit\u00e0 <span class=\"ls1d ws11d\">li<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>e e me<span class=\"_ _1\"></span>zzi e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>ti<span class=\"ls0 ws0\"> </span></span><span class=\"ls1d ws11d\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs77c\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"c w9c h10 gs77d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e <span class=\"ws13\">mezzi equivalent<span class=\"_ _1\"></span>i</span> </div></div><div class=\"c w9d h10 gs77e\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">68.830 <span class=\"fc1\"> </span></div></div><div class=\"c w9d h10 gs77f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">55.043 <span class=\"fc1\"> </span></div></div><div class=\"c w9e h10 gs780\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">13.786<span class=\"_ _1ec\"> </span> <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs307\">Il saldo riflette i saldi attivi di con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o corrente delle societ\u00e0 del Gruppo.<span class=\"ws0\"> <span class=\"ls10 wsc4\">L<span class=\"_ _1\"></span>a variazione della v<span class=\"_ _1\"></span>oce<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> \u00e8<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs308\">analitica<span class=\"ws1e\">mente analizzabile nel</span> <span class=\"_ _1\"></span><span class=\"ws16\">rendiconto finanziario.</span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-714": {
   "value": "NOTA 11. Disponibilit\u00e0 <span class=\"ls1d ws11d\">li<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>e e me<span class=\"_ _1\"></span>zzi e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>ti<span class=\"ls0 ws0\"> </span></span><span class=\"ls1d ws11d\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> Disponibilit\u00e0 liquide e <span class=\"ws13\">mezzi equivalent<span class=\"_ _1\"></span>i</span> 68.830 <span class=\"fc1\"> </span>55.043 <span class=\"fc1\"> </span>13.786<span class=\"_ _1ec\"> </span>Il saldo riflette i saldi attivi di con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o corrente delle societ\u00e0 del Gruppo.<span class=\"ws0\"> <span class=\"ls10 wsc4\">L<span class=\"_ _1\"></span>a variazione della v<span class=\"_ _1\"></span>oce<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> \u00e8<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsc4\"> </span></span>analitica<span class=\"ws1e\">mente analizzabile nel</span> <span class=\"_ _1\"></span><span class=\"ws16\">rendiconto finanziario.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-765": {
   "value": "NOTA 11. Disponibilit\u00e0 <span class=\"ls1d ws11d\">li<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>e e me<span class=\"_ _1\"></span>zzi e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>ti<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _d5\"> </span><span class=\"fc0\">Variazione</span> Disponibilit\u00e0 liquide e <span class=\"ws13\">mezzi equivalent<span class=\"_ _1\"></span>i</span> 68.830 <span class=\"fc1\"> </span>55.043 <span class=\"fc1\"> </span>13.786<span class=\"_ _1ec\"> </span> <span class=\"fc1\"> </span>Il saldo riflette i saldi attivi di con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o corrente delle societ\u00e0 del Gruppo.<span class=\"ws0\"> <span class=\"ls10 wsc4\">L<span class=\"_ _1\"></span>a variazione della v<span class=\"_ _1\"></span>oce<span class=\"_ _1ec\"> </span></span></span>analitica<span class=\"ws1e\">mente analizzabile nel</span> <span class=\"_ _1\"></span><span class=\"ws16\">rendiconto finanziario.</span> NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls9 wsb\"><span class=\"ls0 ws0\"><span class=\"ls8 ws123\"><span class=\"ls0 ws0\"> </span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls11\"> </span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span> Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ls19 ws2b\"> </span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> 101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span> mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws4d\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span> ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span> 36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span> detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span> costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws1d0\"> </span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws72\"> </span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ws9c\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws49\"> </span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span><span class=\"ws27\"><span class=\"ls0 ws28\"> </span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"lse ws71\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "NOTA 12. Patrimonio netto attribuibile ai soci della controllante Il capitale sociale al 31 dicembre 2022, interamente versato, risulta  composto da n. 17.682.500 azioni prive del valore nominale per un valore di euro 69.163.340; non sussistono azioni privilegiate. I possessori di azioni ordinarie hanno il diritto di ricevere i dividendi di volta in volta deliberati e, per ciascuna azione posseduta, godono di un voto da esprimere nelle assemblee della Societ\u00e0. La variazione del patrimonio netto al 31 dicembre 2022 rispetto al 31 dicembre precedente riflette essenzialmente l\u2019iscrizione del risultato conseguito nell\u2019esercizio pi\u00f9 che proporzionale rispetto alla diminuzione per effetto del dividendo pagato e dell\u2019acquisto di azioni proprie. Al 31 dicembre 2022 Orsero detiene n. 477.514 azioni proprie pari all\u2019 2,70% del capitale sociale, per un controvalore di euro 4.788 migliaia, esposto in diretta riduzione del patrimonio netto. Nel corso del 2022  la Capogruppo ha acquistato complessive 175.000 azioni proprie ad un prezzo medio di euro 12,66 ad azione ed un controvalore di euro 2.215 migliaia.  Si precisa, infine, come al 31 dicembre 2022  il Gruppo non detenga n\u00e9 direttamente n\u00e9 indirettamente azioni di societ\u00e0 controllanti e che nel corso dell\u2019esercizio non ha acquisito n\u00e9 alienato azioni di societ\u00e0 controllanti.     Si segnala che l\u2019ammontare del capitale sociale al 31 dicembre 2021, in conformit\u00e0 con quanto indicato nello IAS 32 sia da considerarsi al netto di azioni proprie per euro 2.572 migliaia e dei costi acquisto partecipazioni per euro 153 migliaia, mentre al 31 dicembre 2022 al netto di azioni proprie per euro 4.788 migliaia e costi acquisto partecipazioni per euro 153 migliaia. La riserva sovrapprezzo azioni \u00e8 pari ad euro 77.438 migliaia al 31 dicembre 2022, mentre la riserva legale \u00e8 pari ad euro 997 migliaia. La riserva  per differenze di cambio alla  conversione comprende tutte le differenze cambio derivanti dalla conversione dei bilanci delle gestioni estere; la variazione dell\u2019esercizio ammonta ad euro 65 migliaia il cui riscontro, unitamente ai differenziali dei mark-to-market derivati, viene esposto nell\u2019importo totale di euro 396 migliaia, nel prospetto del conto economico complessivo.  Si segnala che la riserva di copertura dei flussi finanziari  iscritta per euro 638 migliaia (positiva) espone la variazione relativa all\u2019adeguamento al fair value alla data del 31 dicembre 2022, al netto dell\u2019effetto fiscale con indicazione dello stesso nel conto economico complessivo,  del derivato sul bunker per euro 504 migliaia (effetto negativo per rilascio riserva iscritta al 31 dicembre 2021), dei derivati sui tassi di interesse per euro 1.291 migliaia (variazione positiva) e del derivato sui tassi di cambio per euro 1.118 migliaia (variazione negativa per effetto del fair value negativo), tutti contabilizzati con la metodologia del cash flow hedging . La riserva delle rivalutazioni dei piani a benefici definiti, costituita in conformit\u00e0 all\u2019applicazione dello IAS 19, \u00e8 variata rispetto al 31 dicembre 2021 di euro 848 migliaia. L\u2019assemblea degli Azionisti del 28  aprile 2022  della Capogruppo, accogliendo la proposta del Consiglio di Amministrazione, ha deliberato la distribuzione di un dividendo di 0,30 euro per azione con un esborso complessivo di euro 5.206 migliaia. Lo stacco cedola \u00e8 stato il 9 maggio 2022, record date 10 maggio con pagamento a partire dal 11 maggio 2022. Il prospetto dei movimenti del patrimonio netto consolidato, inserito tra i prospetti contabili consolidati a cui si rimanda, illustra la movimentazione tra il 31 dicembre 2020 ed il 31 dicembre 2021 e tra il 31 dicembre 2021 ed il 31 dicembre 2022, delle singole poste delle riserve. Qui di seguito  il prospetto di riconciliazione al 31 dicembre  2022  tra il Patrimonio Netto della Capogruppo ed il Patrimonio Netto attribuibile ai soci della controllante e tra l\u2019utile dell\u2019esercizio della Capogruppo e l\u2019utile dell\u2019esercizio attribuibile ai soci della controllante. Valori in migliaia \u20ac Capitale  sociale e  riserve al  31.12.2022 Utile  2022 Patrimonio  netto totale  31.12.2022 Orsero S.p.A. (Capogruppo) 142.967  7.261  150.228  Differenza tra valore di carico e pro-quota di PN (50.356) -  (50.356) Risultati rettificati pro-quota conseguiti dalle societ\u00e0  controllate -   47.305   47.305  Rilevazione all'equity method delle societ\u00e0 collegate  (282)  1.574   1.292  Dividendi distribuiti  23.830  (23.830) -  Rilevazione differenze da consolidamento  47.355   -   47.355  Effetto derivante dall'eliminazione di plusvalenze e/o  altre operazioni compiute dalle societ\u00e0 controllate 5.311   (45)  5.266  Totale Patrimonio netto e utile attribuibile ai soci della  controllante  168.825   32.265   201.090  Partecipazioni e utile di pertinenza di terzi  198   195   393  Totale Patrimonio netto e utile consolidato  169.023   32.460   201.483  In riferimento al raccordo sopra rappresentato si riporta quanto segue: -  l\u2019eliminazione dei dividendi infragruppo \u00e8 relativa ai dividendi pagati dalle societ\u00e0 controllate consolidate integralmente (Productores Aguacate Jalisco a Comercializadora  de Frutas;  Comercializadora  de Frutas e Postifruit ad  AZ France; Fruttica a Postifruit;  AZ  France,  Fruttital,  Hermanos Fern\u00e1ndez L\u00f3pez, Cosiarma  Fresco  ad Orsero), nonch\u00e9 il  dividendo della collegata Fruport ad Orsero; -  gli importi relativi all\u2019effetto dell\u2019eliminazione di plusvalenze e/o altre operazioni compiute  da societ\u00e0 controllate derivano essenzialmente dalle operazioni intercompany dell\u2019anno, in  particolare l\u2019iscrizione dell\u2019ammortamento sul maggior valore attribuito ai fabbricati iscritti dalla societ\u00e0 Hermanos Fern\u00e1ndez L\u00f3pez determinato in sede di acquisizione.  Si riporta di seguito l\u2019elenco degli Azionisti che detengono una partecipazione superiore al 5%  (tenuto conto della qualifica di PMI dell\u2019Emittente ai sensi dell\u2019art. 1, comma 1, lett. w-quater.1, del  D. Lgs. n. 58/1998 e s.m.i. (\u201cTUF\u201d)) risultanti dalle comunicazioni Consob pervenute ai sensi dell\u2019art.  120 del TUF, nonch\u00e9 dalle altre informazioni a disposizione della Societ\u00e0. Azionista  (1) Numero di  Azioni detenute  % sul capitale  sociale  FIF Holding S.p.A.  5.899.323   33,36% Grupo Fernandez S.A.  1.180.000   6,67% Praude Asset Management Ltd. (3)  1.746.792   9,88% Global Portfolio Investments S.L. (2) 1.014.440  5,74% First Capital S.p.A.  980.010   5,54% (1) Situazione aggiornata al 12 ottobre 2022       (2) La societ\u00e0 dichiarante posta al vertice della catena di controllo \u00e8 Indumenta Pueri S.L. . (3) Include le partecipazioni gestite da Praude Asset Management Ltd. e detenute dai seguenti soggetti: Hermes Linder  Fund SICAV Plc. ; PRAUDE FUNDS ICAV; Altinum Funds Sicav Plc.; Plavis Gas SR NOTA 13. Partecipazioni di Terzi La variazione nella voce Partecipazioni di Terzi \u00e8 conseguenza dei risultati di competenza. Le quote  dei terzi nei capitali delle societ\u00e0 consolidate risultano ormai limitate, come rappresentato nella  tabella seguenteSociet\u00e0 consolidata  (valori in migliaia \u20ac) % interessenze di terzi Capitale e riserve Utile/perdita dell'esercizio Partecipazioni di terzi Productores Aguacate Jalisco  30,00%  195   195   390  Kiwisol LDA 0,25% 3  -  3  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-716": {
   "value": "NOTA 12. Patrimonio netto attribuibile ai soci della controllante Il capitale sociale al 31 dicembre 2022, interamente versato, risulta  composto da n. 17.682.500 azioni prive del valore nominale per un valore di euro 69.163.340; non sussistono azioni privilegiate. I possessori di azioni ordinarie hanno il diritto di ricevere i dividendi di volta in volta deliberati e, per ciascuna azione posseduta, godono di un voto da esprimere nelle assemblee della Societ\u00e0. La variazione del patrimonio netto al 31 dicembre 2022 rispetto al 31 dicembre precedente riflette essenzialmente l\u2019iscrizione del risultato conseguito nell\u2019esercizio pi\u00f9 che proporzionale rispetto alla diminuzione per effetto del dividendo pagato e dell\u2019acquisto di azioni proprie. Al 31 dicembre 2022 Orsero detiene n. 477.514 azioni proprie pari all\u2019 2,70% del capitale sociale, per un controvalore di euro 4.788 migliaia, esposto in diretta riduzione del patrimonio netto. Nel corso del 2022  la Capogruppo ha acquistato complessive 175.000 azioni proprie ad un prezzo medio di euro 12,66 ad azione ed un controvalore di euro 2.215 migliaia.  Si precisa, infine, come al 31 dicembre 2022  il Gruppo non detenga n\u00e9 direttamente n\u00e9 indirettamente azioni di societ\u00e0 controllanti e che nel corso dell\u2019esercizio non ha acquisito n\u00e9 alienato azioni di societ\u00e0 controllanti.     Si segnala che l\u2019ammontare del capitale sociale al 31 dicembre 2021, in conformit\u00e0 con quanto indicato nello IAS 32 sia da considerarsi al netto di azioni proprie per euro 2.572 migliaia e dei costi acquisto partecipazioni per euro 153 migliaia, mentre al 31 dicembre 2022 al netto di azioni proprie per euro 4.788 migliaia e costi acquisto partecipazioni per euro 153 migliaia. La riserva sovrapprezzo azioni \u00e8 pari ad euro 77.438 migliaia al 31 dicembre 2022, mentre la riserva legale \u00e8 pari ad euro 997 migliaia. La riserva  per differenze di cambio alla  conversione comprende tutte le differenze cambio derivanti dalla conversione dei bilanci delle gestioni estere; la variazione dell\u2019esercizio ammonta ad euro 65 migliaia il cui riscontro, unitamente ai differenziali dei mark-to-market derivati, viene esposto nell\u2019importo totale di euro 396 migliaia, nel prospetto del conto economico complessivo.  Si segnala che la riserva di copertura dei flussi finanziari  iscritta per euro 638 migliaia (positiva) espone la variazione relativa all\u2019adeguamento al fair value alla data del 31 dicembre 2022, al netto dell\u2019effetto fiscale con indicazione dello stesso nel conto economico complessivo,  del derivato sul bunker per euro 504 migliaia (effetto negativo per rilascio riserva iscritta al 31 dicembre 2021), dei derivati sui tassi di interesse per euro 1.291 migliaia (variazione positiva) e del derivato sui tassi di cambio per euro 1.118 migliaia (variazione negativa per effetto del fair value negativo), tutti contabilizzati con la metodologia del cash flow hedging . La riserva delle rivalutazioni dei piani a benefici definiti, costituita in conformit\u00e0 all\u2019applicazione dello IAS 19, \u00e8 variata rispetto al 31 dicembre 2021 di euro 848 migliaia. L\u2019assemblea degli Azionisti del 28  aprile 2022  della Capogruppo, accogliendo la proposta del Consiglio di Amministrazione, ha deliberato la distribuzione di un dividendo di 0,30 euro per azione con un esborso complessivo di euro 5.206 migliaia. Lo stacco cedola \u00e8 stato il 9 maggio 2022, record date 10 maggio con pagamento a partire dal 11 maggio 2022. Il prospetto dei movimenti del patrimonio netto consolidato, inserito tra i prospetti contabili consolidati a cui si rimanda, illustra la movimentazione tra il 31 dicembre 2020 ed il 31 dicembre 2021 e tra il 31 dicembre 2021 ed il 31 dicembre 2022, delle singole poste delle riserve. Qui di seguito  il prospetto di riconciliazione al 31 dicembre  2022  tra il Patrimonio Netto della Capogruppo ed il Patrimonio Netto attribuibile ai soci della controllante e tra l\u2019utile dell\u2019esercizio della Capogruppo e l\u2019utile dell\u2019esercizio attribuibile ai soci della controllante. Valori in migliaia \u20ac Capitale  sociale e  riserve al  31.12.2022 Utile  2022 Patrimonio  netto totale  31.12.2022 Orsero S.p.A. (Capogruppo) 142.967  7.261  150.228  Differenza tra valore di carico e pro-quota di PN (50.356) -  (50.356) Risultati rettificati pro-quota conseguiti dalle societ\u00e0  controllate -   47.305   47.305  Rilevazione all'equity method delle societ\u00e0 collegate  (282)  1.574   1.292  Dividendi distribuiti  23.830  (23.830) -  Rilevazione differenze da consolidamento  47.355   -   47.355  Effetto derivante dall'eliminazione di plusvalenze e/o  altre operazioni compiute dalle societ\u00e0 controllate 5.311   (45)  5.266  Totale Patrimonio netto e utile attribuibile ai soci della  controllante  168.825   32.265   201.090  Partecipazioni e utile di pertinenza di terzi  198   195   393  Totale Patrimonio netto e utile consolidato  169.023   32.460   201.483  In riferimento al raccordo sopra rappresentato si riporta quanto segue: -  l\u2019eliminazione dei dividendi infragruppo \u00e8 relativa ai dividendi pagati dalle societ\u00e0 controllate consolidate integralmente (Productores Aguacate Jalisco a Comercializadora  de Frutas;  Comercializadora  de Frutas e Postifruit ad  AZ France; Fruttica a Postifruit;  AZ  France,  Fruttital,  Hermanos Fern\u00e1ndez L\u00f3pez, Cosiarma  Fresco  ad Orsero), nonch\u00e9 il  dividendo della collegata Fruport ad Orsero; -  gli importi relativi all\u2019effetto dell\u2019eliminazione di plusvalenze e/o altre operazioni compiute  da societ\u00e0 controllate derivano essenzialmente dalle operazioni intercompany dell\u2019anno, in  particolare l\u2019iscrizione dell\u2019ammortamento sul maggior valore attribuito ai fabbricati iscritti dalla societ\u00e0 Hermanos Fern\u00e1ndez L\u00f3pez determinato in sede di acquisizione.  Si riporta di seguito l\u2019elenco degli Azionisti che detengono una partecipazione superiore al 5%  (tenuto conto della qualifica di PMI dell\u2019Emittente ai sensi dell\u2019art. 1, comma 1, lett. w-quater.1, del  D. Lgs. n. 58/1998 e s.m.i. (\u201cTUF\u201d)) risultanti dalle comunicazioni Consob pervenute ai sensi dell\u2019art.  120 del TUF, nonch\u00e9 dalle altre informazioni a disposizione della Societ\u00e0. Azionista  (1) Numero di  Azioni detenute  % sul capitale  sociale  FIF Holding S.p.A.  5.899.323   33,36% Grupo Fernandez S.A.  1.180.000   6,67% Praude Asset Management Ltd. (3)  1.746.792   9,88% Global Portfolio Investments S.L. (2) 1.014.440  5,74% First Capital S.p.A.  980.010   5,54% (1) Situazione aggiornata al 12 ottobre 2022       (2) La societ\u00e0 dichiarante posta al vertice della catena di controllo \u00e8 Indumenta Pueri S.L. . (3) Include le partecipazioni gestite da Praude Asset Management Ltd. e detenute dai seguenti soggetti: Hermes Linder  Fund SICAV Plc. ; PRAUDE FUNDS ICAV; Altinum Funds Sicav Plc.; Plavis Gas SR L. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-766": {
   "value": "NOTA 12. Patrimonio netto attribuibile ai soci della controllante Il capitale sociale al 31 dicembre 2022, interamente versato, risulta  composto da n. 17.682.500 azioni prive del valore nominale per un valore di euro 69.163.340; non sussistono azioni privilegiate. I possessori di azioni ordinarie hanno il diritto di ricevere i dividendi di volta in volta deliberati e, per ciascuna azione posseduta, godono di un voto da esprimere nelle assemblee della Societ\u00e0. La variazione del patrimonio netto al 31 dicembre 2022 rispetto al 31 dicembre precedente riflette essenzialmente l\u2019iscrizione del risultato conseguito nell\u2019esercizio pi\u00f9 che proporzionale rispetto alla diminuzione per effetto del dividendo pagato e dell\u2019acquisto di azioni proprie. Al 31 dicembre 2022 Orsero detiene n. 477.514 azioni proprie pari all\u2019 2,70% del capitale sociale, per un controvalore di euro 4.788 migliaia, esposto in diretta riduzione del patrimonio netto. Nel corso del 2022  la Capogruppo ha acquistato complessive 175.000 azioni proprie ad un prezzo medio di euro 12,66 ad azione ed un controvalore di euro 2.215 migliaia.  Si precisa, infine, come al 31 dicembre 2022  il Gruppo non detenga n\u00e9 direttamente n\u00e9 indirettamente azioni di societ\u00e0 controllanti e che nel corso dell\u2019esercizio non ha acquisito n\u00e9 alienato azioni di societ\u00e0 controllanti.     Si segnala che l\u2019ammontare del capitale sociale al 31 dicembre 2021, in conformit\u00e0 con quanto indicato nello IAS 32 sia da considerarsi al netto di azioni proprie per euro 2.572 migliaia e dei costi acquisto partecipazioni per euro 153 migliaia, mentre al 31 dicembre 2022 al netto di azioni proprie per euro 4.788 migliaia e costi acquisto partecipazioni per euro 153 migliaia. La riserva sovrapprezzo azioni \u00e8 pari ad euro 77.438 migliaia al 31 dicembre 2022, mentre la riserva legale \u00e8 pari ad euro 997 migliaia. La riserva  per differenze di cambio alla  conversione comprende tutte le differenze cambio derivanti dalla conversione dei bilanci delle gestioni estere; la variazione dell\u2019esercizio ammonta ad euro 65 migliaia il cui riscontro, unitamente ai differenziali dei mark-to-market derivati, viene esposto nell\u2019importo totale di euro 396 migliaia, nel prospetto del conto economico complessivo.  Si segnala che la riserva di copertura dei flussi finanziari  iscritta per euro 638 migliaia (positiva) espone la variazione relativa all\u2019adeguamento al fair value alla data del 31 dicembre 2022, al netto dell\u2019effetto fiscale con indicazione dello stesso nel conto economico complessivo,  del derivato sul bunker per euro 504 migliaia (effetto negativo per rilascio riserva iscritta al 31 dicembre 2021), dei derivati sui tassi di interesse per euro 1.291 migliaia (variazione positiva) e del derivato sui tassi di cambio per euro 1.118 migliaia (variazione negativa per effetto del fair value negativo), tutti contabilizzati con la metodologia del cash flow hedging . La riserva delle rivalutazioni dei piani a benefici definiti, costituita in conformit\u00e0 all\u2019applicazione dello IAS 19, \u00e8 variata rispetto al 31 dicembre 2021 di euro 848 migliaia. L\u2019assemblea degli Azionisti del 28  aprile 2022  della Capogruppo, accogliendo la proposta del Consiglio di Amministrazione, ha deliberato la distribuzione di un dividendo di 0,30 euro per azione con un esborso complessivo di euro 5.206 migliaia. Lo stacco cedola \u00e8 stato il 9 maggio 2022, record date 10 maggio con pagamento a partire dal 11 maggio 2022. Il prospetto dei movimenti del patrimonio netto consolidato, inserito tra i prospetti contabili consolidati a cui si rimanda, illustra la movimentazione tra il 31 dicembre 2020 ed il 31 dicembre 2021 e tra il 31 dicembre 2021 ed il 31 dicembre 2022, delle singole poste delle riserve. Qui di seguito  il prospetto di riconciliazione al 31 dicembre  2022  tra il Patrimonio Netto della Capogruppo ed il Patrimonio Netto attribuibile ai soci della controllante e tra l\u2019utile dell\u2019esercizio della Capogruppo e l\u2019utile dell\u2019esercizio attribuibile ai soci della controllante. Valori in migliaia \u20ac Capitale  sociale e  riserve al  31.12.2022 Utile  2022 Patrimonio  netto totale  31.12.2022 Orsero S.p.A. (Capogruppo) 142.967  7.261  150.228  Differenza tra valore di carico e pro-quota di PN (50.356) -  (50.356) Risultati rettificati pro-quota conseguiti dalle societ\u00e0  controllate -   47.305   47.305  Rilevazione all'equity method delle societ\u00e0 collegate  (282)  1.574   1.292  Dividendi distribuiti  23.830  (23.830) -  Rilevazione differenze da consolidamento  47.355   -   47.355  Effetto derivante dall'eliminazione di plusvalenze e/o  altre operazioni compiute dalle societ\u00e0 controllate 5.311   (45)  5.266  Totale Patrimonio netto e utile attribuibile ai soci della  controllante  168.825   32.265   201.090  Partecipazioni e utile di pertinenza di terzi  198   195   393  Totale Patrimonio netto e utile consolidato  169.023   32.460   201.483  In riferimento al raccordo sopra rappresentato si riporta quanto segue: -  l\u2019eliminazione dei dividendi infragruppo \u00e8 relativa ai dividendi pagati dalle societ\u00e0 controllate consolidate integralmente (Productores Aguacate Jalisco a Comercializadora  de Frutas;  Comercializadora  de Frutas e Postifruit ad  AZ France; Fruttica a Postifruit;  AZ  France,  Fruttital,  Hermanos Fern\u00e1ndez L\u00f3pez, Cosiarma  Fresco  ad Orsero), nonch\u00e9 il  dividendo della collegata Fruport ad Orsero; -  gli importi relativi all\u2019effetto dell\u2019eliminazione di plusvalenze e/o altre operazioni compiute  da societ\u00e0 controllate derivano essenzialmente dalle operazioni intercompany dell\u2019anno, in  particolare l\u2019iscrizione dell\u2019ammortamento sul maggior valore attribuito ai fabbricati iscritti dalla societ\u00e0 Hermanos Fern\u00e1ndez L\u00f3pez determinato in sede di acquisizione.  Si riporta di seguito l\u2019elenco degli Azionisti che detengono una partecipazione superiore al 5%  (tenuto conto della qualifica di PMI dell\u2019Emittente ai sensi dell\u2019art. 1, comma 1, lett. w-quater.1, del  D. Lgs. n. 58/1998 e s.m.i. (\u201cTUF\u201d)) risultanti dalle comunicazioni Consob pervenute ai sensi dell\u2019art.  120 del TUF, nonch\u00e9 dalle altre informazioni a disposizione della Societ\u00e0. Azionista  (1) Numero di  Azioni detenute  % sul capitale  sociale  FIF Holding S.p.A.  5.899.323   33,36% Grupo Fernandez S.A.  1.180.000   6,67% Praude Asset Management Ltd. (3)  1.746.792   9,88% Global Portfolio Investments S.L. (2) 1.014.440  5,74% First Capital S.p.A.  980.010   5,54% (1) Situazione aggiornata al 12 ottobre 2022       (2) La societ\u00e0 dichiarante posta al vertice della catena di controllo \u00e8 Indumenta Pueri S.L. . (3) Include le partecipazioni gestite da Praude Asset Management Ltd. e detenute dai seguenti soggetti: Hermes Linder  Fund SICAV Plc. ; PRAUDE FUNDS ICAV; Altinum Funds Sicav Plc.; Plavis Gas SR L.",
   "dimensions": {
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-743": {
   "value": "La variazione del patrimonio netto al 31 dicembre 2022 rispetto al 31 dicembre precedente riflette  essenzialmente l\u2019iscrizione del risultato conseguito nell\u2019esercizio pi\u00f9 che proporzionale rispetto alla  diminuzione per effetto del dividendo pagato e dell\u2019acquisto di azioni proprie. Al 31 dicembre 2022 Orsero detiene n. 477.514 azioni proprie pari all\u2019 2,70% del capitale sociale,  per un controvalore di euro 4.788 migliaia, esposto in diretta riduzione del patrimonio netto. Nel corso del 2022  la Capogruppo ha acquistato complessive 175.000 azioni proprie ad un prezzo  medio di euro 12,66 ad azione ed un controvalore di euro 2.215 migliaia.  Si precisa, infine, come al 31 dicembre 2022  il Gruppo non detenga n\u00e9 direttamente n\u00e9  indirettamente azioni di societ\u00e0 controllanti e che nel corso dell\u2019esercizio non ha acquisito n\u00e9  alienato azioni di societ\u00e0 controllanti.     Si segnala che l\u2019ammontare del capitale sociale al 31 dicembre 2021, in conformit\u00e0 con quanto  indicato nello IAS 32 sia da considerarsi al netto di azioni proprie per euro 2.572 migliaia e dei costi  acquisto partecipazioni per euro 153 migliaia, mentre al 31 dicembre 2022 al netto di azioni proprie  per euro 4.788 migliaia e costi acquisto partecipazioni per euro 153 migliaia. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-742": {
   "value": "La riser<span class=\"_ _5f\"></span>va<span class=\"ls0 ws0\">  <span class=\"ws74\">per differenze di cambio alla</span>  </span>conve<span class=\"_ _5f\"></span>rsione com<span class=\"_ _5f\"></span>prende tu<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>te le d<span class=\"_ _5f\"></span>iffere<span class=\"_ _3\"></span>nze ca<span class=\"_ _5f\"></span>mbio<span class=\"_ _1ec\"> </span> derivanti dalla conversione dei bilanci delle gestioni estere<span class=\"ls10 ws62\">; la variazione<span class=\"_ _1\"></span> de<span class=\"ls19 ws93\">ll\u2019esercizio ammonta<span class=\"_ _1ec\"> </span></span></span><span class=\"ls10 ws62\"><span class=\"ls19 ws93\"> </span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">65<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws47\">migliaia il cui riscontro, unitamente ai differenziali dei mark</span>-<span class=\"ls16 ws73\">to</span>-</span><span class=\"ws80\">m<span class=\"_ _3\"></span>arket d<span class=\"_ _5f\"></span>erivati, viene<span class=\"_ _3\"></span> </span></span>esposto n<span class=\"_ _1\"></span>ell\u2019importo totale<span class=\"_ _1\"></span> di euro <span class=\"_ _1\"></span><span class=\"ls18 ws21\">396<span class=\"ls0 ws0\"> </span></span><span class=\"ws22\">migliaia, n<span class=\"_ _1\"></span>el prospetto del conto economico complessivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-776": {
   "value": "30",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-744": {
   "value": "NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls4 ws5\"><span class=\"ls9 wsb\"><span class=\"ls0 ws0\"><span class=\"ls8 ws123\"><span class=\"ls0 ws0\"> </span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws16\"><span class=\"ws0\"><span class=\"ls11\"> </span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span> Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0\"><span class=\"ls19 ws2b\"> </span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span> corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span> 101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span> mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws4d\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span> ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span> (parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span> 36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span> detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws1e\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span> costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws1d0\"> </span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws72\"> </span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ws9c\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws2a\"><span class=\"ls0 ws0\"><span class=\"ls19 ws49\"> </span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span><span class=\"ws27\"><span class=\"ls0 ws28\"> </span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"lse ws71\"> </span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span>Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span>101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span>mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span>ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span>36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span>detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span>costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs891\">Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs892\">Data di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs893\">riferimento<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls25 ws4d gs894\">Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs895\">Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span><span class=\"ws22\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs896\">M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs897\">2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs898\">2028<span class=\"ls0 ws0\"> </span></div><div class=\"c wb3 h42 gs899\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls19 ws2b\">Base<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs89a\">annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span> </div><div class=\"c wb3 h42 gs899\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wb4 h42 gs89b\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs89c\">nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h42 gs89b\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs89d\">&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs89e\">Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs89f\">M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8a0\">2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8a1\">2028<span class=\"ls0 ws0\"> </span></div><div class=\"c wb3 h42 gs8a2\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls19 ws2b\">Base<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8a3\">annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span> </div><div class=\"c wb3 h42 gs8a2\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wb4 h42 gs8a4\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8a5\">nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h42 gs8a4\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls2 ws61\">EBITDA<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8a6\">&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs8a7\">Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs8a8\">M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8a9\">2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8aa\">2028<span class=\"ls0 ws0\"> </span></div><div class=\"c wb3 h42 gs8ab\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls19 ws2b\">Base<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8ac\">annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span> </div><div class=\"c wb3 h42 gs8ab\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8ad\">Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs8ae\">Oneri finanziari netti<span class=\"ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls26 ws20 gs8af\">&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span></div><div class=\"c wb5 h42 gs8b0\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Finanziamento in Pool 90<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs8b1\">M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span></div><div class=\"c wb5 h42 gs8b0\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws23\">(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8b2\">2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8b3\">2028<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs8b4\">Base<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8b5\">annuale<span class=\"ls0 ws0\"> </span></div><div class=\"c wb4 h42 gs8b6\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8b7\">nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h42 gs8b6\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls26 ws20 gs8b8\">&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"c wb5 h42 gs8b9\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Finanziamento in Pool 90<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws1f gs8ba\">M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span></div><div class=\"c wb5 h42 gs8b9\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lse ws23\">(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8bb\">2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8bc\">2028<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs8bd\">Base<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8be\">annuale<span class=\"ls0 ws0\"> </span></div><div class=\"c wb4 h42 gs8bf\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8c0\">nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h42 gs8bf\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws0\">E<span class=\"ls2 ws61\">BITDA</span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls26 ws20 gs8c1\">&lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs8c2\">Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs8c3\">Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8c4\">2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8c5\">2029<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs8c6\">Base<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8c7\">annuale<span class=\"ls0 ws0\"> </span></div><div class=\"c wb4 h98 gs8c8\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8c9\">nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h98 gs8c8\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 lsf ws1f\">nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls26 ws20 gs8ca\">&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gs8cb\">Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs8cc\">Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8cd\">2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs8ce\">2029<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs8cf\">Base<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs8d0\">annuale<span class=\"ls0 ws0\"> </span></div><div class=\"c wb4 h99 gs8d1\"><div class=\"t m0 xc h2 y564 ff1 fs0 fc1 sc0 ls0 ws16\">Posizione finanziaria<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs8d2\">nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span> </div><div class=\"c wb4 h99 gs8d1\"><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws0\">E<span class=\"ls2 ws61\">BITDA</span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls26 ws20 gs8d3\">&lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span></div><div class=\"c w24 h9a gs8d4\"><div class=\"t m0 xc h3c y63a ff1 fsa fc1 sc0 ls40 ws145\">* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws134 gs8d5\">Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws1d8\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws70 gs8d6\">conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gs8d7\">l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span><span class=\"ls1b ws6c\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs8d8\">riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span><span class=\"ws0\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs8d9\">  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8da\">A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"c wb6 h10 gs8db\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">B </div></div><div class=\"c wb7 h10 gs8dc\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Mezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span></div></div><div class=\"c w79 h10 gs8dd\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">10 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wb8 h10 gs8de\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">21 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8df\">C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span></div><div class=\"c wb6 h10 gs8e0\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">D </div></div><div class=\"c wb7 h10 gs8e1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls25 ws100\">Liqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w79 h10 gs8e2\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">70.506 <span class=\"fc1\"> </span></div></div><div class=\"c wb8 h10 gs8e3\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">56.420 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8e4\">E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8e5\">F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"c wb6 h28 gs8e6\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">G </div></div><div class=\"c wb7 h28 gs8e7\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Indebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w79 h28 gs8e8\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls25 ws4d\">(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span></div></div><div class=\"c wb8 h28 gs8e9\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(42.518)<span class=\"fc1\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs8ea\">H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> </div><div class=\"c wb6 h10 gs8eb\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">I<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wb7 h10 gs8ec\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls1c ws61\">Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w79 h10 gs8ed\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wb8 h10 gs8ee\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8ef\">J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs8f0\">K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> </div><div class=\"c wb6 h10 gs8f1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">L </div></div><div class=\"c wb7 h10 gs8f2\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Indebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w79 h10 gs8f3\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(101.096)<span class=\"fc1\"> </span></div></div><div class=\"c wb8 h10 gs8f4\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(98.248)<span class=\"fc1\"> </span></div></div><div class=\"c wb6 h16 gs8f5\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">M </div></div><div class=\"c wb7 h16 gs8f6\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Totale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w79 h16 gs8f7\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls25 ws4d\">(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span></div></div><div class=\"c wb8 h16 gs8f8\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(84.346)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 ws1a gs8f9\">* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls35 wsf7 gs8fa\">** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span><span class=\"ls12 ws1b\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls31 ws10f gs8fb\">2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls35 wsf7 gs8fc\">*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h15 ff1 fs2 fc1 sc0 ls15 wsf7 gs8fd\">eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span></div>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-777": {
   "value": "NOTA 14<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls8 ws123\">fina<span class=\"_ _5f\"></span>nziari<span class=\"ls0 ws0\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span>L\u2019info<span class=\"_ _3\"></span>rmativa<span class=\"_ _5f\"></span> su<span class=\"ls0 ws16\">lle passivit\u00e0<span class=\"ws0\"> </span><span class=\"ls10\">finanziari</span><span class=\"ws0\">e <span class=\"lsf ws15\">de<span class=\"_ _1\"></span>scritt<span class=\"_ _1\"></span>a qui di segu<span class=\"_ _1\"></span>ito \u00e8 </span><span class=\"ls11\">unica, comp<span class=\"_ _3\"></span>renden<span class=\"_ _3\"></span>te quindi s<span class=\"_ _3\"></span>ia la<span class=\"_ _1ec\"> </span></span></span></span>parte no<span class=\"_ _5f\"></span>n corrente<span class=\"_ _5f\"></span> che corr<span class=\"_ _5f\"></span>ente d<span class=\"ls0 ws0\">elle <span class=\"ls19 ws2b\">stess</span>e<span class=\"ls11 ws13\">, al fine di renderne</span> <span class=\"lsf ws15\">pi\u00f9 immediat<span class=\"_ _1\"></span>a</span> <span class=\"ls19 ws22\">la comprensione</span></span><span class=\"ls11\">. <span class=\"ls0 ws0\"> </span></span>L\u2019esposizione fin<span class=\"_ _1\"></span>anziaria si presenta come segue:<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span>Debiti obbligazionari (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">25.000 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span><span class=\"fc0 lse ws14\">30.000 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(5.00<span class=\"_ _1\"></span>0)</span> </span></span></span>Debiti verso b<span class=\"_ _3\"></span>anche a med<span class=\"_ _5f\"></span>io<span class=\"ls0\">-<span class=\"ls19 ws2b\">lungo<span class=\"_ _1ec\"> </span></span></span>ter<span class=\"_ _1\"></span>mine (oltr<span class=\"_ _1\"></span>e i 12 mesi<span class=\"_ _1\"></span>)<span class=\"ls0 ws0\"> </span>44.838<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>37.728 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">7.110 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori (oltre i 12 mesi)<span class=\"ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 lse ws14\">1.424 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.888 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(464)</span> </span></span></span>Debiti <span class=\"ws16\">verso altri finanziatori (oltre i 12 mesi)<span class=\"_ _1ec\"> </span></span>ex IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> </span>29.834<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>28.392 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.442 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(Non cor<span class=\"_ _1\"></span>rente)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span><span class=\"lse ws14\">240 </span><span class=\"fc1\"> <span class=\"_ _18\"> </span></span><span class=\"lse ws14\">(240)</span><span class=\"fc1\"> </span>Debiti per saldo prezzo su acqui<span class=\"_ _1\"></span>sizioni (Non<span class=\"_ _1ec\"> </span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _13b\"> </span></span>- <span class=\"fc1\"> </span>Passivit\u00e0 finanziarie non correnti<span class=\"_ _1ec\"> </span>101.096 <span class=\"fc1\"> </span>98.248 <span class=\"fc1\"> </span>2.847 <span class=\"fc1\"> </span>Debiti obbligazionari (parte corrente)<span class=\"ws0\"> <span class=\"_ _95\"> </span><span class=\"fc0 lse ws14\">5.000 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span><span class=\"fc0 lse ws14\">5.000 </span> </span>Debiti verso b<span class=\"_ _3\"></span>anche (p<span class=\"_ _3\"></span>arte corre<span class=\"_ _5f\"></span>nte dei<span class=\"_ _1ec\"> </span>mutui)<span class=\"ls0 ws0\"> </span>11.805<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>15.329 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 ls18 ws21\">(3.<span class=\"_ _1\"></span>524)</span> </span>Debiti verso b<span class=\"_ _3\"></span>anche a b<span class=\"_ _5f\"></span>reve termine<span class=\"ls0\"> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">3.933 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">13.844 </span> <span class=\"_ _c2\"> </span><span class=\"fc0 ls18 ws21\">(9.<span class=\"_ _1\"></span>911)</span> </span></span></span>Debiti verso altri <span class=\"ls10 ws4d\">finanziat<span class=\"_ _1\"></span>ori (part<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span>corrent<span class=\"_ _5f\"></span>e)<span class=\"ls0 ws0\"> </span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.020 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(80)<span class=\"fc1 ls0 ws0\"> </span>Debiti verso altri finanziatori ex IFRS 16<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>11.740<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.669 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">1.071 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Debiti verso altri finanziatori a breve<span class=\"_ _1ec\"> </span>ter<span class=\"_ _1\"></span>mine<span class=\"ls0 ws0\"> </span>1.051 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>1.455 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">(403)</span> </span>Pass<span class=\"_ _5f\"></span>ivit\u00e0 per strum<span class=\"_ _5f\"></span>enti deri<span class=\"_ _5f\"></span>vati di cop<span class=\"_ _5f\"></span>ertura<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> </span>Debiti per saldo prezzo su acquisizioni<span class=\"_ _1ec\"> </span>(parte corrente)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>200 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _18\"> </span></span>1.500 <span class=\"fc1 ls0 ws0\"> </span>Passivit\u00e0 finanziarie correnti<span class=\"_ _1ec\"> </span>36.789 <span class=\"fc1\"> </span>42.518 <span class=\"fc1\"> </span>(5.729)<span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione ne<span class=\"_ _1\"></span>l<span class=\"ls0 ws75\">l\u2019esercizio 20<span class=\"ws0\">22 <span class=\"_ _40\"></span><span class=\"ls19 ws55\">di complessivi e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">2.882 <span class=\"_ _40\"></span></span></span><span class=\"ws47\">migliaia (fra non <span class=\"lse ws56\">corre<span class=\"_ _5f\"></span>nte e corren<span class=\"_ _3\"></span>te)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>riflette le principali componenti per lo pi\u00f9<span class=\"_ _1\"></span> legate ai finanziamenti a medio termine come qui sotto<span class=\"_ _1ec\"> </span>detta<span class=\"_ _3\"></span>glia<span class=\"_ _5f\"></span>te:<span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls10 wsd3\">il pag<span class=\"_ _1\"></span>amento,<span class=\"_ _1\"></span> da parte del<span class=\"_ _1\"></span>la Capogru<span class=\"_ _1\"></span>ppo, della r<span class=\"_ _1\"></span>ata 30 giug<span class=\"_ _1\"></span>no del fin<span class=\"_ _1\"></span>anziamento in pool<span class=\"_ _1\"></span> </span></span>per un importo di euro <span class=\"ls11 ws23\">5.4<span class=\"_ _3\"></span><span class=\"ls0 ws0\">55 migli<span class=\"ws1e\">aia, unitamente a<span class=\"_ _3\"></span>lla contabilizzazione d<span class=\"_ _3\"></span>i euro <span class=\"lse ws14\">47<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> migliaia<span class=\"_ _1ec\"> </span></span></span></span></span></span>quale interesse figurativo deriv<span class=\"_ _1\"></span>ante dalla contabilizzazione della posta con il metodo del<span class=\"_ _1ec\"> </span>costo ammortizzato.<span class=\"ls0 ws0\"> <span class=\"_ _e0\"> </span><span class=\"ls11 ws1d0\">Si<span class=\"_ _5f\"></span> segnala, come i<span class=\"_ _3\"></span>ndicato <span class=\"_ _5f\"></span>nel punto seguen<span class=\"_ _5f\"></span>te, che tale<span class=\"_ _1ec\"> </span></span></span>finanz<span class=\"_ _1\"></span>iamento \u00e8<span class=\"_ _1\"></span> stato interamen<span class=\"ls19 ws72\">t<span class=\"_ _1\"></span>e rimborsato per euro 21.746<span class=\"_ _1\"></span> migliaia a seguito<span class=\"_ _1ec\"> </span></span>dell\u2019erogazione del nuovo <span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>inanziamento ESG linked<span class=\"ws0\"> <span class=\"_ _40\"></span><span class=\"lse ws14\">2022</span>-<span class=\"lse ws14\">20<span class=\"_ _5f\"></span>28. <span class=\"_ _43\"> </span><span class=\"ws9c\">Si rico<span class=\"_ _5f\"></span>rda come<span class=\"_ _3\"></span> su tale<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o <span class=\"lse ws2a\">\u00e8 ancora<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws49\">in essere una copertura contro il rischio di variazione del tasso di<span class=\"_ _1ec\"> </span></span></span></span>int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>sse p<span class=\"_ _1\"></span>er u<span class=\"_ _1\"></span>na <span class=\"ls2b ws9d\">qu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span>l <span class=\"ls0 ws0\">3</span></span><span class=\"ws27\">2,2<span class=\"_ _1\"></span><span class=\"ls0 ws28\">% alla data d<span class=\"_ _3\"></span>el 31 dicembre, il c<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>i valore di m<span class=\"_ _3\"></span>ark to m<span class=\"_ _3\"></span>arket<span class=\"_ _1ec\"> </span></span></span>\u00e8 pari ad eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">283<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> migliaia <span class=\"ls19 ws2b\">positivo</span>. <span class=\"ws16\">Nonostante il rimborso integrale di tale finanziamento<span class=\"_ _1ec\"> </span></span></span></span>lo strumento di copertur<span class=\"_ _1\"></span>a \u00e8 rimasto ancora <span class=\"ls16 ws73\">atti<span class=\"_ _5f\"></span>vo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">per avere<span class=\"_ _3\"></span> una cope<span class=\"_ _3\"></span>rtura pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>il nuovo<span class=\"_ _1ec\"> </span></span></span></span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o in p<span class=\"_ _5f\"></span>oo<span class=\"_ _1ec\"> </span>l<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\"></span><span class=\"ff1 lsf ws5d\">st<span class=\"_ _1\"></span>ipula di<span class=\"_ _1\"></span> un nuov<span class=\"_ _1\"></span>o contratt<span class=\"_ _1\"></span>o di fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>mento ESG li<span class=\"_ _1\"></span>nked 2<span class=\"_ _1\"></span>022</span><span class=\"ff1\">-<span class=\"lse ws80\">2028 pe<span class=\"_ _3\"></span>r un amm<span class=\"_ _5f\"></span>ontare<span class=\"_ _1ec\"> </span></span></span>compl<span class=\"ls19 ws9b\">essi<span class=\"_ _1\"></span>vo di euro 90<span class=\"ls18 ws21\">.000<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">migliaia per far fronte agli impegni finanziari legati alle nuove<span class=\"_ _1ec\"> </span></span></span></span></span>acquisizioni francesi sopr<span class=\"_ _1\"></span>a riportate. Si precisa che al 31<span class=\"_ _1\"></span><span class=\"ws0\"> <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">dicembre<span class=\"_ _1\"></span> <span class=\"_ _43\"></span><span class=\"ls18 ws77\">2022 r<span class=\"_ _1\"></span>isult<span class=\"_ _1\"></span>a erogat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span></span>solamente la prima tranche del nuovo finanziamento pari ad euro 33.300 migliai<span class=\"ws0\">a <span class=\"_ _1\"></span><span class=\"ls24 wsa9\">(a<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </span></span>sottra<span class=\"_ _5f\"></span>rre euro 312 mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liai<span class=\"_ _3\"></span>a rel<span class=\"_ _5f\"></span>ativamente a<span class=\"_ _5f\"></span>l costo amm<span class=\"_ _5f\"></span>o<span class=\"_ _1\"></span>rtizza<span class=\"_ _5f\"></span>to)<span class=\"ls19 ws2d\">, destin<span class=\"_ _1\"></span>ata al rimborso del<span class=\"_ _1ec\"> </span></span>precedente finanzia<span class=\"_ _5f\"></span>mento per euro <span class=\"ls0 ws1e\">21.746 migliaia (comprensivo di euro 72 migliaia per il<span class=\"_ _1ec\"> </span></span>costo amm<span class=\"_ _5f\"></span>ortizzato) nonc<span class=\"_ _5f\"></span>h\u00e9 al finanzia<span class=\"_ _3\"></span>mento d<span class=\"_ _5f\"></span>i investimenti o<span class=\"_ _3\"></span>pera<span class=\"ls0 wsde\">tivi effettuati dal<span class=\"_ _1ec\"> </span></span>Gruppo.<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls10 ws1d3\">La restant<span class=\"_ _1\"></span>e parte, er<span class=\"_ _1\"></span>ogata in data 10 genn<span class=\"_ _1\"></span>aio 2023,<span class=\"_ _1\"></span> \u00e8 stata destinata a<span class=\"_ _1\"></span> </span></span>supportare l\u2019esborso finanziario leg<span class=\"_ _1\"></span>ato alle due acquisizioni francesi. <span class=\"ls10 ws64\">Relativamente alla<span class=\"_ _1ec\"> </span></span>prima<span class=\"_ _5f\"></span> tranche si<span class=\"_ _3\"></span> segna<span class=\"_ _5f\"></span>la che al <span class=\"_ _5f\"></span>31 dicemb<span class=\"_ _3\"></span>re 20<span class=\"_ _3\"></span>22 \u00e8 s<span class=\"_ _5f\"></span>tata rimb<span class=\"_ _3\"></span>orsa<span class=\"_ _3\"></span><span class=\"ls10 ws5e\">ta la pri<span class=\"_ _1\"></span>ma rata per<span class=\"_ _1ec\"> </span></span>euro 2.775 migliaia, unitam<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>nte alla contabilizzazione <span class=\"_ _3\"></span>di eur<span class=\"ws0\">o <span class=\"_ _37\"></span></span>42 migliaia quale in<span class=\"_ _3\"></span>teresse<span class=\"_ _1ec\"> </span>figura<span class=\"_ _3\"></span>tivo <span class=\"_ _45\"> </span><span class=\"ls0 ws13c\">derivante dalla contabilizzazione della posta con il metodo del costo<span class=\"_ _1ec\"> </span></span>ammort<span class=\"_ _1\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\">. <span class=\"_ _37\"></span><span class=\"ls10 ws187\">Si seg<span class=\"_ _1\"></span>nala che t<span class=\"_ _1\"></span>ale finanzi<span class=\"_ _1\"></span>amento \u00e8 assog<span class=\"_ _1\"></span>gettato </span></span><span class=\"ws96\">al r<span class=\"_ _1\"></span>ispett<span class=\"_ _1\"></span>o di co<span class=\"_ _1\"></span>venant<span class=\"_ _1ec\"> </span></span>finanziari, calcolati come rapporto tra la posizione<span class=\"_ _3\"></span> finanziaria netta ed Adjust<span class=\"_ _3\"></span>ed E<span class=\"ls1b ws2e\">BITD<span class=\"_ _1\"></span>A</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span>posizione finanziaria netta e patrimonio netto che alla data d<span class=\"_ _3\"></span>el bilancio che risultano<span class=\"_ _1ec\"> </span>pienamente rispet<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ati<span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span>il pagamento di euro<span class=\"ls18 ws21\">1.11<span class=\"_ _1\"></span></span><span class=\"ws0\">9 <span class=\"_ _40\"></span><span class=\"lsf ws1f\">mig</span></span>liaia di interessi sul prestito obbligazionario di euro 30.000<span class=\"_ _1ec\"> </span>migliaia <span class=\"ls10 ws20\">(si ric<span class=\"_ _1\"></span>orda che la prima rata in<span class=\"_ _1\"></span> conto capital<span class=\"_ _1\"></span>e sar\u00e0 dovut<span class=\"_ _1\"></span>a a<span class=\"lsf ws1f\">d <span class=\"lse ws59\">ottob<span class=\"_ _5f\"></span>re 2023)<span class=\"ls11 ws23\">. <span class=\"ls0 ws0\"> </span></span></span></span></span>Si evidenzia, inoltre che il p<span class=\"_ _3\"></span>restito obbligazionario necessita del rispetto di covenants<span class=\"_ _1ec\"> </span>finanz<span class=\"_ _1\"></span>iari quali r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span> tra la posizione f<span class=\"_ _1\"></span>inanziar<span class=\"_ _1\"></span>ia netta ed Adjus<span class=\"_ _1\"></span>ted E<span class=\"ls2 ws61\">BITDA<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">e posizione<span class=\"_ _1\"></span> </span></span></span>finanziaria netta e patrimonio nett<span class=\"_ _1\"></span>o che alla data del bilancio che risultano pienamente<span class=\"_ _1ec\"> </span>rispettati;<span class=\"_ _1ec\"> </span>la contabilizzazione<span class=\"_ _1\"></span> della copertura <span class=\"ls2 ws61\">IRS</span><span class=\"ws0\"> <span class=\"_ _43\"> </span></span>sul t<span class=\"_ _1\"></span>asso di interesse per il 100% del valore del<span class=\"_ _1ec\"> </span>finanziam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>o sul<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lse ws71\">fina<span class=\"_ _5f\"></span>nziamento C<span class=\"_ _5f\"></span>redit Agrico<span class=\"_ _5f\"></span>le per l\u2019i<span class=\"_ _5f\"></span>mporto di<span class=\"_ _5f\"></span> euro 5.50<span class=\"_ _3\"></span>0 miglia<span class=\"_ _5f\"></span>ia<span class=\"ls0 ws52\">. Alla<span class=\"_ _1ec\"> </span></span></span></span>data d<span class=\"_ _5f\"></span>el 31 dicembre<span class=\"_ _3\"></span> 202<span class=\"ls0 ws0\">2 <span class=\"_ _9\"></span><span class=\"ws84\">il valore del mark<span class=\"ws0\">-<span class=\"ls16 ws1d4\">to m<span class=\"_ _3\"></span>arke<span class=\"_ _5f\"></span>t risulta<span class=\"_ _3\"></span> <span class=\"ls19 ws2b\">positivo<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls17 ws3\">pe<span class=\"lse wsa7\">r euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">423 <span class=\"_ _9\"></span><span class=\"ls0 ws0\">migliaia;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>il pagamento di euro 28<span class=\"ws0\">2 </span>migliaia della rata in scadenza del finanziamento Cr<span class=\"ls23 ws27\">edem</span><span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span>la stipula di un nuovo co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tratto di fi<span class=\"_ _3\"></span>nanziamento con Bper pe<span class=\"_ _3\"></span>r euro 4.000 m<span class=\"_ _3\"></span>igliaia della<span class=\"_ _1ec\"> </span>durata di c<span class=\"_ _1\"></span>inque ann<span class=\"_ _1\"></span>i;<span class=\"ls0 ws0\"> </span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\"></span><span class=\"ff1 lsf ws95\">il p<span class=\"_ _1\"></span>agamen<span class=\"_ _1\"></span>to da parte di<span class=\"_ _1\"></span> Fruttit<span class=\"_ _1\"></span>al dell</span><span class=\"ff1\">e <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">r<span class=\"_ _1\"></span>at<span class=\"ls0 ws0\">e <span class=\"_ _5f\"></span><span class=\"lse wsd6\">30 giugno<span class=\"_ _5f\"></span> e 31 di<span class=\"_ _3\"></span>cembre<span class=\"_ _5f\"></span> del <span class=\"lsf ws95\">mutuo ipote<span class=\"_ _1\"></span>cari<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span></span>in pool per complessivi euro <span class=\"lse ws14\">1.<span class=\"ls0 ws0\">123 migliaia<span class=\"ls11 ws23\">, <span class=\"_ _3\"></span><span class=\"ls0 ws16\">(comprensivi della<span class=\"ws0\"> </span>contabilizzazione di e<span class=\"_ _5f\"></span>u<span class=\"_ _1\"></span>ro <span class=\"lse ws14\">24</span><span class=\"ws0\"> </span></span></span></span></span>quale interess<span class=\"_ _3\"></span>e figurativo<span class=\"ls0 ws0\">)<span class=\"ls23 ws27\">. <span class=\"_ _3\"></span><span class=\"ls38 ws1d\">Su t<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws59\">fina<span class=\"_ _5f\"></span>nziamento<span class=\"_ _5f\"></span> \u00e8 in ess<span class=\"_ _5f\"></span>ere una<span class=\"_ _3\"></span> cope<span class=\"_ _3\"></span>rtura <span class=\"_ _5f\"></span>contro il<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ischio<span class=\"_ _1ec\"> </span></span></span></span></span></span>di variazione del tasso di interesse per una quota del<span class=\"_ _3\"></span> <span class=\"ls0 ws0\">8<span class=\"ws44\">5% alla data<span class=\"_ _5f\"></span> del 31 dicembre il cui<span class=\"_ _1ec\"> </span></span></span>valore<span class=\"_ _1\"></span> di mark to market \u00e8 pari ad euro<span class=\"ls0 ws0\"> <span class=\"_ _41\"> </span><span class=\"lse ws14\">753 <span class=\"_ _41\"> </span></span>migliaia <span class=\"_ _41\"> </span><span class=\"ls19 ws2b\">positivo<span class=\"ls23 ws27\">.  <span class=\"ws5a\">Si seg<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>a che <span class=\"lsf ws1f\">de<span class=\"_ _1\"></span>tto</span></span></span></span> </span>finanz<span class=\"_ _1\"></span>iamento \u00e8 assogg<span class=\"lse wsd9\">ettato al<span class=\"_ _3\"></span> ris<span class=\"_ _3\"></span>petto d<span class=\"_ _5f\"></span>i covena<span class=\"_ _5f\"></span>nt fina<span class=\"_ _5f\"></span>nziari, veri<span class=\"_ _5f\"></span>ficati su<span class=\"_ _5f\"></span> base an<span class=\"_ _5f\"></span>nuale<span class=\"ls0 ws0\"> </span></span>e pienamente rispettati al 31 dicembre<span class=\"ws0\">; </span>il regolare pagamento da parte di Fruttital delle rate <span class=\"_ _3\"></span><span class=\"ls10 ws76\">in scaden<span class=\"_ _1\"></span>za <span class=\"ls0 ws6c\">dei finanziamenti <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">a<span class=\"_ _1ec\"> </span></span></span></span>medio t<span class=\"_ _1\"></span>ermin<span class=\"_ _1\"></span>e <span class=\"ls11 ws0\">in esser<span class=\"_ _3\"></span>e <span class=\"ls19 ws22\">per complessivi euro 1.3<span class=\"ls18 ws21\">26<span class=\"_ _1\"></span></span></span><span class=\"ls0\"> migliaia;<span class=\"_ _1ec\"> </span></span></span>il regolare pagamento da parte di Cosiarma delle ra<span class=\"_ _3\"></span>te in scadenza sul finanziam<span class=\"_ _3\"></span>ento in<span class=\"_ _1ec\"> </span>essere <span class=\"_ _1\"></span>per complessivi e<span class=\"_ _1\"></span>uro 49<span class=\"ls0 ws0\">8 migliaia;<span class=\"_ _1ec\"> </span></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\"></span><span class=\"ff1 ls10 ws62\">il pag<span class=\"_ _1\"></span>amento da parte della </span><span class=\"ff1\">s<span class=\"ls2a ws3e\">o<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">Thor</span></span> <span class=\"_ _1\"></span><span class=\"lsf wsdc\">de<span class=\"_ _1\"></span>lle rat<span class=\"_ _1\"></span>e 30 giugno e 31 dice<span class=\"_ _1\"></span>mbre del mut<span class=\"_ _1\"></span>uo<span class=\"_ _1ec\"> </span></span></span>ipotecario per complessivi eur<span class=\"_ _1\"></span>o 4<span class=\"ls0 ws0\">3 migliaia;<span class=\"_ _1ec\"> </span></span>per AZ Fran<span class=\"_ _5f\"></span>ce S.A.S. l<span class=\"_ _3\"></span>a stip<span class=\"_ _3\"></span>ula d<span class=\"_ _5f\"></span>i un contrat<span class=\"_ _3\"></span>to di fi<span class=\"_ _3\"></span>nanzia<span class=\"_ _5f\"></span>mento per <span class=\"_ _5f\"></span>euro 1.<span class=\"ws14\">400<span class=\"ls0 ws0\"> <span class=\"ls1b ws2e\">mig<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span><span class=\"ls11 ws23\">ed<span class=\"_ _1ec\"> </span></span></span></span></span>il regolare rimborso di rate mutui in scadenza per complessivi euro 9<span class=\"_ _3\"></span>18 migliaia; <span class=\"ws0\"> </span>per<span class=\"_ _1\"></span>  <span class=\"ls11 ws5a\">Herma<span class=\"_ _3\"></span>nos Fern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A<span class=\"ls0 ws0\">  <span class=\"ws3a\">il regolare <span class=\"lse ws14\">rimb<span class=\"_ _5f\"></span>ors<span class=\"ls0 ws0\">o  <span class=\"ls10 ws4e\">alla scaden<span class=\"_ _1\"></span>z<span class=\"ws16\">a  <span class=\"ls11 ws5a\">delle r<span class=\"_ _3\"></span>ate <span class=\"ls19 ws2b\">su<span class=\"ls0 ws0\">i<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span>finanziament<span class=\"_ _1\"></span>i in essere per complessivi euro <span class=\"ls18 ws21\">593<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span>il reg<span class=\"_ _1\"></span>olare rimborso delle rate in scadenza per la societ\u00e0 messicana Comercializadora de<span class=\"_ _1ec\"> </span>Frutas per eu<span class=\"_ _5f\"></span>ro<span class=\"ls0\"> <span class=\"ls18 ws21\">13<span class=\"_ _1\"></span>3</span> migliaia;<span class=\"_ _1ec\"> </span></span>la st<span class=\"_ _1\"></span>ipula di nuovi leasing f<span class=\"_ _1\"></span>inanziari da parte di Her<span class=\"_ _1\"></span>manos F<span class=\"ls11 ws51\">ern\u00e1ndez<span class=\"_ _5f\"></span> L\u00f3pez S.A. p<span class=\"_ _5f\"></span>er euro<span class=\"_ _1ec\"> </span></span>452<span class=\"ls0 ws0\"> <span class=\"ws16\">migliaia a fronte di pa<span class=\"_ _3\"></span>gamenti sui leasing finanziari in essere per euro<span class=\"ws0\"> <span class=\"ls18 ws21\">825</span> <span class=\"_ _1\"></span>migliaia;<span class=\"_ _1ec\"> </span></span></span></span>il rimborso delle rate<span class=\"_ _1\"></span> previste nel contratto di leasing in capo<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ls10 ws16\">a <span class=\"_ _5f\"></span><span class=\"ls16 ws73\">Fruttital<span class=\"_ _3\"></span> <span class=\"_ _5f\"></span><span class=\"lse ws29\">per euro <span class=\"ls18 ws21\">97<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>migliaia; </span></span></span></span></span></span>il pagamento di l<span class=\"ls26 ws20\">ea<span class=\"_ _1\"></span>sing </span><span class=\"ws0\">fin<span class=\"_ _1\"></span>anziari <span class=\"ls10 ws20\">in capo a Eurofrut<span class=\"_ _1\"></span>as</span> <span class=\"ls19 ws22\">in essere</span> <span class=\"lse ws23\">per euro<span class=\"_ _5f\"></span> <span class=\"ws14\">87<span class=\"ls0 ws0\"> migliaia; </span></span></span></span>la stipu<span class=\"_ _1\"></span>la di un nuovo contratto di leasing da<span class=\"_ _3\"></span> parte della societ\u00e0 messicana Productores<span class=\"_ _1ec\"> </span>Aguacate Jalisco per euro 24 migliaia ed il regolare rimborso delle rate di <span class=\"ls11 ws118\">leasing per eu<span class=\"_ _3\"></span>ro<span class=\"_ _1ec\"> </span></span>11 miglia<span class=\"ls10 ws16\">ia;</span> \u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws84\">all\u2019intern<span class=\"_ _1\"></span>o della voce alt<span class=\"_ _3\"></span>ri debiti finanziari la componente IF<span class=\"_ _3\"></span>RS 16 <span class=\"ls1b ws2e\">ri<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta <span class=\"_ _5f\"></span><span class=\"ls0 ws1d5\">pari r<span class=\"_ _1\"></span>ispettivamente<span class=\"_ _1ec\"> </span></span></span></span></span>ad eur<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">41.57<span class=\"_ _1\"></span>4<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia<span class=\"ls11 ws66\">, a fronte di eu<span class=\"_ _3\"></span>ro <span class=\"ls0 ws0\">1<span class=\"lse ws14\">5.352</span> <span class=\"_ _40\"></span><span class=\"ws8f\">migliaia per effetto <span class=\"lse wscf\">dei nuo<span class=\"_ _5f\"></span>vi contratti<span class=\"_ _5f\"></span> </span></span></span></span></span></span>stipulati n<span class=\"_ _1\"></span>el 20<span class=\"ws0\">22<span class=\"ls11 ws8d\">, pagamenti nel p<span class=\"_ _3\"></span>eriodo<span class=\"_ _3\"></span> di riferimen<span class=\"_ _3\"></span>to per euro <span class=\"ls18 ws21\">12.6<span class=\"ls0 ws0\">59 <span class=\"_ _1\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ws58\">e stralcio<span class=\"_ _1ec\"> </span></span></span></span></span></span>per <span class=\"ls0 ws16\">anticipata interruzione dei contratti di noleggio/affitto per <span class=\"ls23 ws27\">eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">17</span></span><span class=\"ws0\">9 migliaia;<span class=\"_ _1ec\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 lse ws71\">con riferim<span class=\"_ _5f\"></span>ento ai ma<span class=\"_ _5f\"></span>rk to market sui d<span class=\"_ _3\"></span>eriva<span class=\"_ _3\"></span>ti di co<span class=\"_ _3\"></span>pertura<span class=\"_ _5f\"></span> si segnala<span class=\"_ _5f\"></span> un <span class=\"ls11 ws23\">peggioramento<span class=\"ls0 ws0\"> </span></span></span></span>del mark<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-<span class=\"ws44\">market sulla copertura dei tassi di cambio per euro 1.471 migliaia (da positivi<span class=\"_ _1ec\"> </span></span></span>euro 852 migliaia a negativi 619 migliaia), un peggioramento di euro 297 migliaia per le<span class=\"_ _1ec\"> </span>copert<span class=\"_ _3\"></span>ure sul<span class=\"_ _3\"></span>  bun<span class=\"_ _5f\"></span>ker (rilasci<span class=\"_ _5f\"></span>o del ma<span class=\"_ _5f\"></span>rk<span class=\"ls0 ws0\">-<span class=\"ls16 ws73\">to</span>-</span>market p<span class=\"_ _3\"></span>osi<span class=\"_ _5f\"></span>tivo del 20<span class=\"_ _5f\"></span>21 per euro <span class=\"_ _5f\"></span>504 m<span class=\"ls0 ws16\">igliaia e<span class=\"_ _1ec\"> </span></span>l\u2019iscrizione di un credito fi<span class=\"_ _3\"></span>nanziario, incassato nei primi <span class=\"_ _3\"></span>giorni di gennaio pe<span class=\"_ _3\"></span>r la conclusione<span class=\"_ _1ec\"> </span>della<span class=\"_ _5f\"></span> copertura il 31 d<span class=\"_ _5f\"></span>icembre 20<span class=\"_ _5f\"></span>22 per euro 207 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _3\"></span>),<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"lsf wsa5\">ed un mig<span class=\"_ _1\"></span>liorame<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> </span></span>1.699 migliaia relativamente agli strumenti derivati sulla co<span class=\"ls11 ws13\">pertura dei ta<span class=\"_ _3\"></span>ssi di interes<span class=\"_ _5f\"></span>se (da<span class=\"_ _1ec\"> </span></span>negativi complessivi euro 240 migliaia a positivi euro 1.4<span class=\"_ _3\"></span>59 migliaia);<span class=\"ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls19 ws97\">con r<span class=\"_ _1\"></span>iferimento al valore delle quote prezzo da pagare su acquisizioni, passato da euro<span class=\"_ _1ec\"> </span></span></span>200<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia agli attuali euro <span class=\"ls23 ws27\">1.7<span class=\"_ _1\"></span></span></span></span>00<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span>migliaia, <span class=\"_ _3f\"> </span><span class=\"ls19 ws6a\">si segna </span><span class=\"ws68\">l\u2019iscrizione di euro 1.500 migliaia,<span class=\"_ _1ec\"> </span></span></span>corrispost<span class=\"_ _1\"></span>o nel mese di gennaio 2023 quale <span class=\"lsf ws1f\">saldo<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls10 ws62\">prezzo pagato pe<span class=\"_ _1\"></span>r l\u2019acquis</span><span class=\"ws87\">izione della<span class=\"_ _1ec\"> </span></span></span></span>quota dete<span class=\"_ _5f\"></span>nuta in Agricol<span class=\"_ _3\"></span>a Azzu<span class=\"_ _5f\"></span>rra<span class=\"ls11 ws0\">, precedentem<span class=\"_ _5f\"></span>ente illustrata<span class=\"ls0\">.<span class=\"_ _3\"></span> </span></span>Si segnala come sui seguenti finanziamenti esistano clausole di <span class=\"ls3d ws1d\">\u201cC<span class=\"ls19 ws22\">hange of control</span></span><span class=\"ws0\">\u201d:<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Prestit<span class=\"_ _1\"></span>o obbligazionario Orsero di originari euro <span class=\"_ _3\"></span>30 milioni, scadente <span class=\"ls23 ws27\">nel <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>28;</span></span><span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"ls19 ws2d\">in Pool</span> <span class=\"ws1e\">Orsero d<span class=\"_ _3\"></span>i originari euro<span class=\"ws0\"> <span class=\"lse ws14\">90</span> milioni, <span class=\"_ _3\"></span><span class=\"lse ws59\">di cui ero<span class=\"_ _5f\"></span>gati al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"_ _5f\"></span>22<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>euro 33,<span class=\"_ _5f\"></span>3 milioni e<span class=\"_ _3\"></span> sca<span class=\"_ _3\"></span>dente<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ls18 ws27\">n<span class=\"_ _1\"></span>el 202</span>8<span class=\"_ _1\"></span>;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento<span class=\"ls0 ws0\"> <span class=\"lse ws14\">Orsero<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">Bper<span class=\"_ _1\"></span> di originari euro 4 milioni, sc<span class=\"_ _5f\"></span>adent<span class=\"_ _1\"></span>e nel 2027;<span class=\"ws0\"> </span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ento <span class=\"ls19 ws22\">ipotecario in Pool <span class=\"ls1b ws3e\">Fru<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, di<span class=\"_ _1\"></span> or<span class=\"_ _1\"></span>igi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>uro <span class=\"lse ws14\">15<span class=\"ls0 ws0\"> milioni, <span class=\"_ _1\"></span></span><span class=\"ws59\">sca<span class=\"_ _5f\"></span>dente nel 2029<span class=\"_ _3\"></span><span class=\"ls0 ws0\">;<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws16\">Finanziamento La Caixa in Fruttital, di originari euro 2,6 milioni, scadente nel 2023;<span class=\"ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws52\">Finanziamenti Banque<span class=\"_ _1\"></span> Populaire <span class=\"ws87\">in AZ France <span class=\"_ _1\"></span></span>di originari euro 1,3 milioni<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws71\">scadenti<span class=\"_ _5f\"></span> 2023 e<span class=\"_ _1ec\"> </span></span></span></span></span>2024;<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>enti<span class=\"ls0 ws0\"> <span class=\"lse ws59\">Ban<span class=\"_ _3\"></span>que P<span class=\"_ _5f\"></span>opulaire in <span class=\"_ _5f\"></span>AZ France d<span class=\"_ _5f\"></span>i origin<span class=\"_ _3\"></span>ari e<span class=\"_ _3\"></span>uro 1,<span class=\"_ _5f\"></span>4 milioni s<span class=\"_ _5f\"></span>cadenti <span class=\"_ _3\"></span>nel 20<span class=\"_ _5f\"></span>27;<span class=\"ls0 ws0\"> </span></span></span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ls1c ws2f\">Finanziam<span class=\"_ _3\"></span>ent<span class=\"ls0 ws0\">i <span class=\"_ _1\"></span><span class=\"ws44\">Credit Lyonnais in AZ France di originari euro 1<span class=\"ls11 ws23\">,8</span></span> milioni <span class=\"_ _1\"></span><span class=\"ls23 ws27\">sc<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nt</span>i <span class=\"_ _1\"></span><span class=\"lse ws2a\">nel 202<span class=\"_ _5f\"></span>3<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>2025, ol<span class=\"_ _5f\"></span>tre al mut<span class=\"_ _5f\"></span>uo ipoteca<span class=\"_ _3\"></span>rio di<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lse ws23\">origina<span class=\"_ _5f\"></span>ri euro <span class=\"_ _3\"></span>1,65 mi<span class=\"_ _5f\"></span>lioni scad<span class=\"_ _3\"></span>ente nel<span class=\"_ _5f\"></span> 2029;<span class=\"ls0 ws0\"> </span></span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1\">F<span class=\"ls1c ws2f\">inanziamento<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">L<span class=\"_ _1\"></span>a Caixa in Hermanos<span class=\"_ _1\"></span> <span class=\"ls11 wsba\">Fern\u00e1ndez L\u00f3p<span class=\"_ _5f\"></span>ez <span class=\"lsf ws1f\">di <span class=\"_ _5f\"></span><span class=\"lse wsa7\">originari<span class=\"_ _5f\"></span> euro <span class=\"ls23 ws27\">0,5<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">milioni scadente<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span></span></span>nel 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">4;<span class=\"_ _1ec\"> </span></span>\u22c5<span class=\"ff2\"> <span class=\"_ _35\"> </span><span class=\"ff1 ws40\">Comercializadora de Frutas Acapulc<span class=\"_ _1\"></span>o relativamente alla apertura di credito in conto<span class=\"_ _1ec\"> </span></span></span>corrent<span class=\"_ _5f\"></span>e ipotecari<span class=\"_ _5f\"></span>o revolvi<span class=\"_ _3\"></span>ng Ba<span class=\"_ _3\"></span>namex<span class=\"_ _5f\"></span> da usd 700 m<span class=\"_ _5f\"></span>igliaia<span class=\"_ _5f\"></span><span class=\"ls11 ws0\">, scadente nel 2<span class=\"ls18 ws21\">023</span><span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span></span>Lo scadenzia<span class=\"_ _3\"></span>mento del<span class=\"_ _3\"></span> debi<span class=\"_ _3\"></span>to a medio<span class=\"_ _3\"></span> termine <span class=\"_ _3\"></span>nei con<span class=\"_ _3\"></span>fronti delle b<span class=\"_ _3\"></span>anche<span class=\"_ _3\"></span> e de<span class=\"ls0 ws8b\">gli altri finanziatori<span class=\"ws0\"> </span></span>al 3<span class=\"lse ws67\">1 dicemb<span class=\"_ _3\"></span>re<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span></span><span class=\"ws14\">20<span class=\"ls0 ws0\">21 <span class=\"_ _43\"> </span></span></span>ed al 31 di<span class=\"_ _5f\"></span>cembre 20<span class=\"ls0 ws0\">22 <span class=\"_ _40\"></span><span class=\"ls11 ws63\">\u00e8 dettagliato nella ta<span class=\"_ _3\"></span>bella seguen<span class=\"_ _5f\"></span>te, <span class=\"ls16 ws119\">riparti<span class=\"_ _3\"></span>to tra<span class=\"_ _5f\"></span> </span></span></span></span>quote cor<span class=\"_ _3\"></span>renti e non<span class=\"_ _5f\"></span> correnti, <span class=\"_ _3\"></span>con queste<span class=\"_ _3\"></span> ultime <span class=\"_ _5f\"></span><span class=\"lse ws12c\">ulteriormen<span class=\"_ _5f\"></span>te ripartite<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>fra quo<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e cade<span class=\"_ _3\"></span>nti<span class=\"_ _1ec\"> </span></span>entro/oltre i cinque anni.<span class=\"ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _99\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _3a\"> </span><span class=\"ls53 ws191\">2<span class=\"_ _1\"></span>022</span> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.22<span class=\"ls0 ws0\"> </span>2023<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2026<span class=\"ls0 ws0\"> </span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.26<span class=\"ls0 ws0\"> </span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i (Non<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>30.000 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span>-  <span class=\"_ _f\"> </span></span>30.000 <span class=\"ls0 ws0\"> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"ls0 ws0\"> </span>20.000 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.000 <span class=\"ls0 ws0\"> </span>Debiti ver<span class=\"_ _1\"></span>so <span class=\"ls14 wsf1\">banch<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> a medio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo t<span class=\"_ _1\"></span>ermi<span class=\"_ _1\"></span>ne<span class=\"_ _1ec\"> </span></span></span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>53.058 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>15.329 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>37.728 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>32.420 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.308 <span class=\"ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span>1.020 <span class=\"ls0 ws0\"> <span class=\"_ _dc\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.888 <span class=\"ls0 ws0\"> <span class=\"_ _78\"> </span>- </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>39.061 <span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span>10.669 <span class=\"ls0 ws0\"> <span class=\"_ _e1\"> </span></span>28.392 <span class=\"ls0 ws0\"> <span class=\"_ _13c\"> </span></span>18.130 <span class=\"ls0 ws0\"> <span class=\"_ _35\"> </span></span>10.261 <span class=\"ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>per str<span class=\"_ _5f\"></span>umenti d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rivat<span class=\"_ _5f\"></span>i di copert<span class=\"_ _5f\"></span>ura<span class=\"_ _1ec\"> </span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>240 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span></span>240 <span class=\"ls0 ws0\"> <span class=\"_ _136\"> </span></span>240 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>- </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _11e\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _6f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _ea\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>-  <span class=\"_ _11d\"> </span>- <span class=\"_ _1\"></span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> altri <span class=\"ls15 ws1a\">finanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori<span class=\"_ _1\"></span> a bre<span class=\"_ _1\"></span>ve te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"ls0 ws0\"> <span class=\"_ _d7\"> </span><span class=\"ls31 wsed\">1.<span class=\"_ _1\"></span>455 </span> <span class=\"_ _bc\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _112\"> </span>-  <span class=\"_ _13d\"> </span>-  <span class=\"_ _11d\"> </span>- </span></span>Debiti p<span class=\"_ _3\"></span>er saldo<span class=\"_ _5f\"></span> prezzo su <span class=\"_ _3\"></span>acquisi<span class=\"_ _3\"></span>zioni (<span class=\"_ _5f\"></span>N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span>corrente/corrente)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _39\"> </span></span>200 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>-  <span class=\"_ _26\"> </span>-  <span class=\"_ _95\"> </span>- </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.202<span class=\"ls0 ws0\">1<span class=\"_ _1ec\"> </span></span>140.76<span class=\"_ _1\"></span>6 <span class=\"ls0 ws0\"> <span class=\"_ _d3\"> </span></span>42.<span class=\"_ _1\"></span>518 <span class=\"ls0 ws0\"> <span class=\"_ _ea\"> </span></span>98.248<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _8a\"> </span></span>7<span class=\"_ _1\"></span>2.679 <span class=\"ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>5.569 <span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _13e\"> </span><span class=\"ls4a ws163\">Totale</span> <span class=\"_ _36\"> </span><span class=\"ls53 ws191\">202</span>3<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">3<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">4-<span class=\"_ _1ec\"> </span></span>202<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>&gt;<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2<span class=\"ls0 ws0\">7<span class=\"_ _1ec\"> </span></span>Debiti o<span class=\"_ _5f\"></span>b<span class=\"_ _1\"></span>bliga<span class=\"_ _3\"></span>zionari (<span class=\"_ _5f\"></span>Non corrente/c<span class=\"_ _3\"></span>orrent<span class=\"_ _3\"></span>e)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span><span class=\"fc0 ls31 wsed\">30.000 </span> <span class=\"_ _112\"> </span><span class=\"fc0 ls31 wsed\">5.000 </span> <span class=\"_ _dc\"> </span><span class=\"fc0 ls31 wsed\">25.000 </span> </span>cos\u00ec<span class=\"_ _1ec\"> </span>ripartite<span class=\"fc1 ls0 ws0\"> </span>20.000 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.000 <span class=\"fc1 ls0 ws0\"> </span>Debiti verso<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>banche a me<span class=\"_ _3\"></span>dio<span class=\"ls0 ws0\">-<span class=\"ls15 ws1c\">lungo<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>56.643 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.805 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>44.838 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>39.430 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>5.408 <span class=\"fc1 ls0 ws0\"> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span> M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L te<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne (N<span class=\"_ _1\"></span>on<span class=\"_ _1ec\"> </span></span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>2.364 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>940 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _2c\"> </span></span>1.423 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> vs a<span class=\"_ _5f\"></span>ltri finan<span class=\"_ _3\"></span>z<span class=\"ls54 ws18d\">iato<span class=\"_ _1\"></span><span class=\"ls35 wsf7\">ri M<span class=\"ls0 ws0\">-<span class=\"ls15 ws1a\">L term<span class=\"_ _1\"></span>ine (<span class=\"_ _1\"></span>Non<span class=\"_ _1ec\"> </span></span></span></span></span>corrente/corrente) ex IFRS 16<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>41.574 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span></span>11.740 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _e1\"> </span></span>29.834 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _13c\"> </span></span>12.793 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _35\"> </span></span>17.040 <span class=\"fc1 ls0 ws0\"> </span>Passiv<span class=\"_ _5f\"></span>i<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span><span class=\"ls54 ws18\">st<span class=\"_ _1\"></span>rumenti<span class=\"_ _1\"></span> deri<span class=\"_ _1\"></span>vati di co<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>tura<span class=\"_ _1ec\"> </span></span>(Non c<span class=\"_ _5f\"></span>orren<span class=\"_ _3\"></span>te/c<span class=\"_ _5f\"></span>orrent<span class=\"_ _5f\"></span>e)<span class=\"ls0\"> </span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _7b\"> </span></span>619 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _5f\"></span> banche <span class=\"_ _5f\"></span>a breve t<span class=\"_ _5f\"></span>ermine<span class=\"ls0 ws0\"> <span class=\"_ _20\"> </span><span class=\"fc0 ls31 wsed\">3.<span class=\"_ _1\"></span>933 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">3.933 </span> <span class=\"_ _d0\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Deb<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> vers<span class=\"_ _1\"></span>o alt<span class=\"_ _1\"></span>ri fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tori a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e te<span class=\"_ _1\"></span>rmine<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 ls31 wsed\">1.051 </span> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _13d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11d\"> </span><span class=\"fc0\">- </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su <span class=\"_ _5f\"></span><span class=\"ls15 ws1a\">a<span class=\"_ _1\"></span>cqui<span class=\"_ _1\"></span>sizi<span class=\"_ _1\"></span>oni<span class=\"_ _1\"></span> (No<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span></span>corrente/corrente)<span class=\"ls0 ws0\"> </span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c0\"> </span></span>1.700 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _112\"> </span><span class=\"fc0\">- </span> <span class=\"_ _26\"> </span><span class=\"fc0\">- </span> <span class=\"_ _95\"> </span><span class=\"fc0\">- </span> </span>Passivit\u00e0 <span class=\"_ _1\"></span>finanziarie Non correnti/correnti <span class=\"_ _1\"></span>al<span class=\"_ _1ec\"> </span>31.12<span class=\"_ _1\"></span>.2022<span class=\"ls0 ws0\"> </span>137.88<span class=\"_ _1\"></span>4 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>36.789 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ea\"> </span></span>101<span class=\"_ _1\"></span>.09<span class=\"ls0 ws0\">6 <span class=\"fc1\"> <span class=\"_ _2e\"> </span></span></span>73.<span class=\"_ _1\"></span>646 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ed\"> </span></span>2<span class=\"_ _1\"></span>7.449 <span class=\"fc1 ls0 ws0\"> </span>Relativamente alle coperture stipulate dal Gruppo si segnala come a<span class=\"ls10 ws64\">lla data de<span class=\"_ _1\"></span>l 3<span class=\"lse ws9c\">1 dicembre<span class=\"_ _5f\"></span> </span></span>20<span class=\"ls0 ws0\">22 s<span class=\"ls10 ws16\">ian<span class=\"ls19 ws2d\">o in e<span class=\"_ _1\"></span>ssere: </span></span> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 wsc8\">u<span class=\"_ _1\"></span>na copertura sui tassi di interesse <span class=\"ls0 ws7d\">relativi al<span class=\"ws0\"> <span class=\"_ _40\"></span></span>fin<span class=\"_ _1\"></span>anziamento in </span><span class=\"ws2b\">pool <span class=\"_ _40\"></span><span class=\"lse ws9c\">ero<span class=\"_ _3\"></span>gato pe<span class=\"_ _5f\"></span>r euro 33,3<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>milioni, <span class=\"_ _37\"></span><span class=\"ws52\">al mutuo ipotecario di originari euro 15 milioni ed al finanziamento di originari euro<span class=\"_ _1ec\"> </span></span>5,5 milioni i cui mark to ma<span class=\"_ _3\"></span>rket alla data del bilancio ri<span class=\"_ _5f\"></span>su<span class=\"_ _1\"></span>lta<span class=\"ls1c ws2f\">no</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">positivi</span> <span class=\"_ _37\"></span><span class=\"ls10 ws187\">e pari<span class=\"_ _1\"></span> ad euro <span class=\"lse ws14\">1.45<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> </span></span></span></span>migliaia<span class=\"ls11 ws23\">; </span> -<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls3d ws19c\">una copertura<span class=\"_ _3\"></span> su acq<span class=\"_ _5f\"></span>uisti <span class=\"lse ws23\">2022 di<span class=\"_ _3\"></span> doll<span class=\"_ _3\"></span>aro US<span class=\"_ _5f\"></span>A<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws16\">il cui mark to m<span class=\"ls10 ws4d\">arket risulta <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o</span></span></span> <span class=\"ls10 ws20\">e pari ad<span class=\"_ _1ec\"> </span></span></span></span></span></span>euro <span class=\"ls0 ws0\">6<span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span>migliaia<span class=\"ls11 ws23\">. </span> </span>Si segnala che esisteva una copertura su parte de<span class=\"_ _5f\"></span>i c<span class=\"_ _1\"></span>onsumi<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lse ws14\">2022</span> <span class=\"_ _69\"> </span><span class=\"ws26\">di bunker della societ\u00e0<span class=\"_ _1ec\"> </span></span></span>armatori<span class=\"_ _1\"></span>ale <span class=\"_ _43\"> </span><span class=\"ls0 ws8f\">la cui ultima regolazione, riferita al mese di dicembre \u00e8 stata incassata ai primi di<span class=\"_ _1ec\"> </span></span>gennaio<span class=\"ls0 ws0\"> <span class=\"lse ws23\">pe<span class=\"_ _5f\"></span>r un va<span class=\"ls19 ws22\">lore di euro 20<span class=\"ls0 ws0\">7 migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span>Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>Si segnala che taluni contratti di finanz<span class=\"_ _1\"></span>iamento ed il prestito obbligazionario prevedono il rispetto<span class=\"_ _1ec\"> </span>di covenant finanziari e patrimoniali, riepilogati nella tabella sotto riportata<span class=\"lsf ws107\">. Si <span class=\"ls10 wsc1\">segnal<span class=\"_ _1\"></span>a come i<span class=\"_ _1ec\"> </span></span></span>covenant finanziari esistenti sul bond e sul finanziamento in pool della Capogrupp<span class=\"_ _3\"></span>o debbano<span class=\"_ _1ec\"> </span>essere cont<span class=\"_ _3\"></span>eggiati, com<span class=\"_ _5f\"></span>e previsto dai rela<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivi con<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ratti, s<span class=\"_ _3\"></span>u una posi<span class=\"_ _3\"></span>zione fina<span class=\"_ _3\"></span>nziaria<span class=\"_ _3\"></span> netta che<span class=\"_ _1ec\"> </span>escluda l\u2019applicazione del nuovo principio IFRS 16 p<span class=\"lsf wsd0\">er tutta<span class=\"_ _1\"></span> la dura de<span class=\"_ _1\"></span>i medesi<span class=\"_ _1\"></span>mi finanz<span class=\"_ _1\"></span>iament<span class=\"_ _1\"></span>i.</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls1b ws2e\">Si<span class=\"_ _1ec\"> </span></span></span>segnala che tali parametri finanziari risultano ampiamenti rispettati alla data di bilancio.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _75\"> </span>Durata<span class=\"_ _1ec\"> </span>Data di<span class=\"_ _1ec\"> </span>riferimento<span class=\"_ _1ec\"> </span>Parame<span class=\"_ _5f\"></span>tro<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span>Limite <span class=\"_ _55\"> </span></span>Rispetta<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span>Prestito <span class=\"ws22\">obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span></span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,25<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>EBITDA<span class=\"ls0 ws0\"> </span>&lt;3/4*<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _d0\"> </span><span class=\"lsf ws1f\">Si</span> </span>Prestito obbligazionar<span class=\"_ _1\"></span>io 30<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>2018<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"_ _1\"></span>/<span class=\"_ _1ec\"> </span>Semest<span class=\"_ _1\"></span>rale<span class=\"ls0 ws0\"> </span>Adjust<span class=\"_ _1\"></span>ed E<span class=\"ls2 ws61\">BITDA<span class=\"ls11 ws23\">/ <span class=\"ls0 ws0\"> </span></span></span>Oneri finanziari netti<span class=\"ws0\"> </span>&gt;5<span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span><span class=\"lsf ws1f\">Si<span class=\"_ _1\"></span></span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanziamento in Pool 90<span class=\"_ _1ec\"> </span>M\u20ac su Capogru<span class=\"_ _1\"></span>ppo<span class=\"ls0 ws0\"> </span>(prima<span class=\"_ _5f\"></span> tranche da <span class=\"_ _5f\"></span>33,3 M\u20ac)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span>2022<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2028<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Patr<span class=\"_ _1\"></span>imonio<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> </span>&lt;1,5<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>Finanzia<span class=\"_ _5f\"></span>mento 15 M\u20ac su<span class=\"_ _1ec\"> </span>Frutt<span class=\"_ _1\"></span>ital<span class=\"ls0 ws0\"> </span>2020<span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>2029<span class=\"ls0 ws0\"> </span>Base<span class=\"_ _1ec\"> </span>annuale<span class=\"ls0 ws0\"> </span>Posizione finanziaria<span class=\"_ _1ec\"> </span>nett<span class=\"_ _1\"></span>a/ Adju<span class=\"_ _1\"></span>sted<span class=\"_ _1ec\"> </span>E<span class=\"ls2 ws61\">BITDA</span> &lt;3,0<span class=\"ls0 ws0\"> <span class=\"_ _ff\"> </span><span class=\"lsf ws1f\">Si</span> </span>* Il primo par<span class=\"_ _3\"></span>ametro deve essere rispettato in sede di <span class=\"ls3f ws144\">ver<span class=\"_ _5f\"></span>ifica annuale men<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>re il secondo<span class=\"_ _3\"></span> su base semestr<span class=\"_ _3\"></span>ale<span class=\"ls0 ws0\"> </span></span>Second<span class=\"_ _5f\"></span>o quanto ri<span class=\"_ _3\"></span>chies<span class=\"_ _3\"></span>to d<span class=\"_ _5f\"></span>alla comuni<span class=\"_ _3\"></span>cazion<span class=\"_ _3\"></span>e Co<span class=\"_ _3\"></span>nsob n.<span class=\"_ _3\"></span>6064293 d<span class=\"_ _5f\"></span>el<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span>28 lugli<span class=\"_ _3\"></span>o 2006<span class=\"ls0 ws0\">  <span class=\"lsf ws1d8\">e<span class=\"_ _1\"></span>d in<span class=\"_ _1ec\"> </span></span></span>conform<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _5f\"></span>n la Racco<span class=\"_ _5f\"></span>manda<span class=\"_ _5f\"></span>zione del CE<span class=\"_ _3\"></span>SR del<span class=\"_ _3\"></span> 10 febb<span class=\"_ _5f\"></span>raio 2005<span class=\"_ _5f\"></span> \u201cRaccom<span class=\"_ _5f\"></span>andazioni<span class=\"_ _5f\"></span> per<span class=\"_ _1ec\"> </span>l\u2019attuazione uniforme<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>del Regolament<span class=\"_ _1\"></span>o della Commissione Europea sui prospetti informativi\u201d<span class=\"ls1b ws6c\">, s<span class=\"_ _1\"></span>i<span class=\"_ _1ec\"> </span></span>riporta qui di seguito l\u2019indebitamento finanziario netto del <span class=\"ls17 ws3\">Gruppo</span><span class=\"ws0\"> <span class=\"lse ws23\">al 3<span class=\"_ _5f\"></span>1 dicembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22.</span></span></span>  <span class=\"_ _e5\"> </span>Valori in migliaia \u20ac <span class=\"_ _48\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _79\"> </span><span class=\"fc0\">31.12.2021</span> A <span class=\"_ _d7\"> </span><span class=\"ws16\">D<span class=\"_ _1\"></span>isponibilit\u00e0 liquide</span> <span class=\"_ _140\"> </span><span class=\"fc0 lse ws14\">68.830<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _fe\"> </span></span>55.043 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>BMezzi equivalenti a disponibilit\u00e0 liquide<span class=\"ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> </span>21 <span class=\"fc1 ls0 ws0\"> </span>C <span class=\"_ _34\"> </span><span class=\"lse ws23\">Altre at<span class=\"_ _3\"></span>tivit\u00e0<span class=\"_ _3\"></span> fina<span class=\"_ _3\"></span>nziari<span class=\"_ _3\"></span>e cor<span class=\"_ _5f\"></span>renti<span class=\"ls0 ws0\"> <span class=\"_ _129\"> </span></span><span class=\"fc0 ws14\">1.666 </span><span class=\"ls0 ws0\"> <span class=\"_ _85\"> </span></span><span class=\"fc0 ws14\">1.356 </span><span class=\"ls0 ws0\"> </span></span>DLiqui<span class=\"_ _3\"></span>dit\u00e0 (A+<span class=\"_ _5f\"></span>B+C)<span class=\"ls0 ws0\"> </span>70.506 <span class=\"fc1\"> </span>56.420 <span class=\"fc1\"> </span>E <span class=\"_ _dc\"> </span><span class=\"ls11\">Debito finanziario <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>orrente *<span class=\"_ _5f\"></span> <span class=\"ls0\"> <span class=\"_ _132\"> </span><span class=\"fc0 ls18 ws21\">(7.303)</span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(15.49<span class=\"_ _5f\"></span>9)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>F <span class=\"_ _d4\"> </span><span class=\"lse ws23\">Parte co<span class=\"_ _5f\"></span>rrente del<span class=\"_ _3\"></span> debito<span class=\"_ _5f\"></span> finanzi<span class=\"_ _3\"></span>ario no<span class=\"_ _5f\"></span>n corren<span class=\"_ _3\"></span>te **<span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"fc0 ls1c ws2f\">(2</span><span class=\"fc0\">9<span class=\"lse ws14\">.486)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(27.019)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>GIndebitamento finanziario corrente (E+F)<span class=\"_ _1ec\"> </span>(3<span class=\"ls0 ws0\">6.789)<span class=\"fc1\"> </span></span>(42.518)<span class=\"fc1\"> </span>H <span class=\"_ _bb\"> </span>Indebitam<span class=\"_ _1\"></span>ento finanziario corrente netto (G-<span class=\"ls18 ws21\">D) </span> <span class=\"_ _83\"> </span><span class=\"fc0\">33.717 </span> <span class=\"_ _fe\"> </span><span class=\"fc0\">13.903 </span> I<span class=\"_ _1ec\"> </span>Debito fi<span class=\"_ _3\"></span>nanziario<span class=\"_ _3\"></span> non co<span class=\"_ _5f\"></span>rrente ***<span class=\"ls0 ws0\"> </span>(76.09<span class=\"_ _5f\"></span>6)<span class=\"fc1 ls0 ws0\"> </span>(68.24<span class=\"_ _5f\"></span>8)<span class=\"fc1 ls0 ws0\"> </span>J <span class=\"_ _d4\"> </span><span class=\"lsf ws15\">Str<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>i di debit<span class=\"_ _1\"></span>o</span> <span class=\"_ _108\"> </span><span class=\"fc0 lse ws14\">(25.000)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ab\"> </span><span class=\"fc0 lse ws14\">(30.00<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> </span></span></span></span>K <span class=\"_ _112\"> </span><span class=\"ws1e\">Debiti commerc<span class=\"_ _1\"></span>iali ed altri debiti <span class=\"_ _1\"></span>non correnti</span> <span class=\"_ _fe\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f4\"> </span><span class=\"fc0\">- </span> LIndebitamento finanziario non corrente (I+J+K)<span class=\"_ _1ec\"> </span>(101.096)<span class=\"fc1\"> </span>(98.248)<span class=\"fc1\"> </span>MTotale indebitamento finanziario (H+L)<span class=\"_ _1ec\"> </span>(6<span class=\"ls0 ws0\">7.379)<span class=\"fc1\"> </span></span>(84.346)<span class=\"fc1\"> </span>* Son<span class=\"_ _1\"></span>o inc<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>i gli<span class=\"_ _1\"></span> stru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>i di<span class=\"_ _1\"></span> debit<span class=\"_ _1\"></span>o, ma<span class=\"_ _1\"></span> \u00e8 es<span class=\"_ _1\"></span>clusa l<span class=\"_ _1\"></span>a pa<span class=\"_ _1\"></span>rte co<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>l debi<span class=\"_ _1\"></span>to fi<span class=\"_ _1\"></span>nanz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span> non cor<span class=\"_ _1\"></span>rent<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\"> </span>** sono inclus<span class=\"_ _1\"></span>i debiti per <span class=\"ls12 ws1b\">contra<span class=\"_ _5f\"></span>tti di no<span class=\"_ _3\"></span>leggio <span class=\"_ _5f\"></span>e affitti<span class=\"_ _3\"></span> ex I<span class=\"_ _5f\"></span>FRS 16 p<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>r eur<span class=\"_ _5f\"></span>o 11.740<span class=\"_ _5f\"></span> migliaia <span class=\"_ _3\"></span>al 31 <span class=\"_ _5f\"></span>dicembre<span class=\"_ _1ec\"> </span></span>2022 ed euro 10.669<span class=\"_ _5f\"></span> migliaia al 31 dicembre 2021<span class=\"ls0 ws0\"> </span>*** Sono esclu<span class=\"_ _1\"></span>si gli strument<span class=\"_ _1\"></span>i di debito. Sono inclu<span class=\"_ _1\"></span>si debiti per contratti d<span class=\"_ _1\"></span>i noleggio e affitti<span class=\"_ _1\"></span> ex IFRS 16 per<span class=\"_ _1ec\"> </span>eu<span class=\"_ _1\"></span>ro <span class=\"ls31 ws10f\">29.834 migliaia al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _3\"></span>ed euro 28.392 m<span class=\"_ _3\"></span>igliaia al 31 dicembr<span class=\"_ _3\"></span>e 2021<span class=\"ls0 ws0\"> </span></span>L<span class=\"ls10 wsc3\">a tabell<span class=\"_ _1\"></span>a <span class=\"lsf ws15\">di cui <span class=\"_ _1\"></span>sotto</span></span> <span class=\"_ _1\"></span>illustra <span class=\"ws7b\">la variazione della </span>liquidit\u00e0<span class=\"_ _3\"></span> <span class=\"ws7b\">dell\u2019eserc<span class=\"_ _1\"></span>izio in fu<span class=\"_ _3\"></span>nzione dei flussi di cas<span class=\"_ _1ec\"> </span></span>generati dall\u2019attivit\u00e0 operativa, di investimento e di fi<span class=\"_ _3\"></span>nanziame<span class=\"ls19 ws2c\">nto come dettagliati nel prospet<span class=\"_ _1ec\"> </span></span>del rendiconto finanziario.<span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _142\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _d9\"> </span><span class=\"fc0\">31.12.2021</span> Flussi di cassa generati dall'attivit\u00e0 operativa<span class=\"ws0\"> <span class=\"_ _143\"> </span><span class=\"fc0 lse ws14\">54.870<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>55.083 <span class=\"fc1 ls0 ws0\"> </span></span></span>Flussi di cassa generati dall'attivit\u00e0 di investimento<span class=\"ws0\"> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">(31.073)</span> <span class=\"_ _81\"> </span><span class=\"fc0 lse ws14\">(33.351)</span> </span>Flussi di cassa generati dall'attivit\u00e0 di finanziamento<span class=\"ws0\"> <span class=\"_ _85\"> </span><span class=\"fc0 lse ws14\">(10.012)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span><span class=\"fc0 ls18 ws21\">(7<span class=\"_ _1\"></span>.177)</span> </span></span></span>Flusso totale dell'esercizio<span class=\"ws0\"> <span class=\"_ _144\"> </span><span class=\"fc0 lse ws14\">13.786<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>14.555 <span class=\"fc1 ls0 ws0\"> </span></span></span>Disponibilit\u00e0 liquide e mezzi equivalenti all\u2019inizio dell'esercizio55.043 <span class=\"fc1\"> </span>40.489 <span class=\"fc1\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti alla fine dell'esercizio <span class=\"_ _55\"> </span><span class=\"fc0\">68.830 </span> <span class=\"_ _ce\"> </span><span class=\"fc0\">55.043 </span> In termini di variazione delle passivit\u00e0 deriv<span class=\"_ _1\"></span>anti dall\u2019attivit\u00e0 di finanziamento, si forniscono<span class=\"_ _1ec\"> </span>informazioni che consentono agli utilizzatori dei bilanci di valutare le variazioni intervenute<span class=\"_ _1ec\"> </span>con<span class=\"lsf ws15\">for<span class=\"_ _1\"></span>mit\u00e0 allo I<span class=\"_ _1\"></span>AS 7.<span class=\"ls0 ws0\"> </span></span>Flussi finanziari derivanti da<span class=\"_ _1ec\"> </span>attivit\u00e0 di finanziamento <span class=\"ls0 ws0\">\u2013<span class=\"_ _1ec\"> </span></span>valori in migliaia di \u20ac<span class=\"ls0 ws0\"> </span>31.12<span class=\"_ _1\"></span>.2021<span class=\"ls0 ws0\"> </span>Nuove<span class=\"_ _5f\"></span> erogaz.ni<span class=\"ls0 ws0\"> </span>Rimborsi<span class=\"_ _3\"></span>/<span class=\"_ _1ec\"> </span>decrementi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>Cash<span class=\"_ _1ec\"> </span>Flow<span class=\"ls0 ws0\"> </span>Derivati<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"ls53 ws191\">3<span class=\"_ _1\"></span>1.12.20<span class=\"_ _1ec\"> </span></span></span>Debiti obbli<span class=\"_ _1\"></span>gazionar<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span><span class=\"ls31 wsed\">30.000 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _28\"> </span>-  <span class=\"_ _86\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">30.000 </span> </span>Debit<span class=\"_ _1\"></span>i banche MT<span class=\"ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ls31 wsed\">53.058 </span> <span class=\"_ _7b\"> </span><span class=\"ls31 wsed\">38.388 </span> <span class=\"_ _b7\"> </span><span class=\"ls31 wsed\">(34.803)</span> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span><span class=\"ls31 wsed\">56.<span class=\"_ _1\"></span>643 </span> </span>Debiti n<span class=\"_ _5f\"></span>on correnti v<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>rso a<span class=\"_ _5f\"></span>l<span class=\"_ _1\"></span>tri<span class=\"_ _1ec\"> </span>finan<span class=\"_ _3\"></span>ziatori<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>2.908 <span class=\"ls0 ws0\"> <span class=\"_ _c4\"> </span></span>476 <span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(1.<span class=\"_ _1\"></span>020)<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>2.364 <span class=\"ls0 ws0\"> </span>Effetto IFRS 16<span class=\"ls0 ws0\"> <span class=\"_ _146\"> </span></span><span class=\"wsed\">39.061 <span class=\"ls0 ws0\"> <span class=\"_ _7b\"> </span></span>15.352 <span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span></span>(12.839)<span class=\"ls0 ws0\"> <span class=\"_ _ec\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _da\"> </span></span>41.<span class=\"_ _1\"></span>574 <span class=\"ls0 ws0\"> </span></span>Fa<span class=\"_ _1\"></span>ctor<span class=\"ls0 ws0\"> <span class=\"_ _4a\"> </span><span class=\"ls31 wsed\">1.455 </span> <span class=\"_ _c4\"> </span><span class=\"ls31 wsed\">1.051 </span> <span class=\"_ _cf\"> </span><span class=\"ls31 wsed\">(1.455)</span> <span class=\"_ _c3\"> </span>-  <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">1.051 </span> </span>Derivati passivi<span class=\"ls0 ws0\"> <span class=\"_ _127\"> </span></span><span class=\"wsed\">240 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _4d\"> </span>-  <span class=\"_ _11d\"> </span></span>379 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span></span>619 <span class=\"ls0 ws0\"> </span></span>Debiti<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> banche a brev<span class=\"_ _5f\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _f\"> </span><span class=\"ls31 wsed\">13.844 </span> <span class=\"_ _7b\"> </span>-  <span class=\"_ _a7\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(<span class=\"_ _1\"></span>9.911)</span> <span class=\"_ _cc\"> </span>-  <span class=\"_ _33\"> </span><span class=\"ls31 wsed\">3.933 </span> </span>Debiti<span class=\"_ _3\"></span> per<span class=\"_ _3\"></span> saldo<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>zzo su<span class=\"_ _1ec\"> </span>acq<span class=\"_ _1\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>oni (N<span class=\"_ _1\"></span>on c<span class=\"_ _1\"></span>orre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"_ _1ec\"> </span></span>correnti)<span class=\"ls0 ws0\"> </span>200 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>1.500 <span class=\"ls0 ws0\"> <span class=\"_ _cf\"> </span>-  <span class=\"_ _86\"> </span> - <span class=\"_ _11d\"> </span>-  <span class=\"_ _33\"> </span></span>1.700 <span class=\"ls0 ws0\"> </span>Attivit<span class=\"_ _5f\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>ie co<span class=\"_ _3\"></span>rrent<span class=\"_ _5f\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span><span class=\"ls31 wsed\">(1.377)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _58\"> </span>  <span class=\"_ _147\"> </span>-  <span class=\"_ _86\"> </span><span class=\"ls31 wsed\">(197)</span> <span class=\"_ _73\"> </span><span class=\"ls31 wsed\">(102)</span> <span class=\"_ _6d\"> </span><span class=\"ls31 wsed\">(1.676)</span> </span></span></span>Totale<span class=\"_ _1ec\"> </span>139.38<span class=\"_ _1\"></span>9 <span class=\"ls0 ws0\"> <span class=\"_ _141\"> </span></span>5<span class=\"_ _1\"></span>6.768 <span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span><span class=\"ls4b ws164\">(50.116)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"ls4b ws164\">(10.108)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _e2\"> </span><span class=\"ls4b ws164\">276 </span> <span class=\"_ _7b\"> </span><span class=\"ls53 ws191\">136.20<span class=\"_ _1\"></span>9 </span> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-789": {
   "value": "Si segnala che, a f<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>onte di mutui <span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span> finanziamenti co<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>cessi, risultano iscritte, all<span class=\"_ _5f\"></span>a data del 31<span class=\"_ _1ec\"> </span> dicembr<span class=\"_ _1\"></span>e <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ws16\">, ipoteche sui beni aziendali come di seguito riporta<span class=\"_ _3\"></span>to:<span class=\"ws0\"> </span></span></span></span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ws45\">Fru<span class=\"_ _1\"></span>ttital S.r.l.: ipoteca sui <span class=\"ls18 ws21\">tre<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _3f\"> </span></span>magazzini ex NBI <span class=\"ls11 ws46\">di Verona, Roma<span class=\"_ _5f\"></span> e Molfett<span class=\"_ _1\"></span>a <span class=\"ls10 ws8a\">acquistati a<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff1 ws45\"><span class=\"ls11 ws46\"><span class=\"ls10 ws8a\"> </span></span></span></span>gennaio<span class=\"_ _3\"></span> 2020 p<span class=\"_ _5f\"></span>er un imp<span class=\"_ _5f\"></span>orto pari a<span class=\"_ _5f\"></span>l valore res<span class=\"_ _3\"></span>iduo d<span class=\"_ _5f\"></span>el fina<span class=\"_ _3\"></span>nziam<span class=\"_ _3\"></span>ento;<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls23 ws57\">A<span class=\"_ _1\"></span>Z Fr<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e S.A<span class=\"_ _1\"></span>.S.:<span class=\"_ _1\"></span></span><span class=\"ff1\"> <span class=\"ws7b\">ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Solgne </span>in favore di Credit Lyonnais<span class=\"_ _5f\"></span> per un importo<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff1\"><span class=\"ws7b\"> </span></span></span>pari al valore residuo del finanz<span class=\"lsf ws1f\">iamento;</span><span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 ls19 ws2b\">Th<span class=\"_ _1\"></span>or</span><span class=\"ff1\"> <span class=\"ws7b\">S.r.<span class=\"_ _1\"></span>l.: ipoteca sull\u2019immobile <span class=\"lsf wsd0\">di Savona <span class=\"ls10 wsc3\">in<span class=\"_ _1\"></span> favore<span class=\"_ _1\"></span> della banca <span class=\"ls19 ws2c\">per<span class=\"_ _1\"></span> un importo di eur<span class=\"_ _1\"></span>o </span></span></span></span>5<span class=\"lse ws14\">05</span> </span></span>migliaia pari a due volte il debito residuo.<span class=\"ws0\"> </span>-<span class=\"ff2\"> <span class=\"_ _68\"> </span><span class=\"ff1 lse ws56\">Comercializ<span class=\"_ _5f\"></span>adora de F<span class=\"_ _5f\"></span>rutas A<span class=\"_ _3\"></span>capulco<span class=\"_ _5f\"></span> ipoteca<span class=\"_ _3\"></span> su <span class=\"_ _5f\"></span>terreno e<span class=\"_ _5f\"></span> fabbrica<span class=\"_ _3\"></span>to rela<span class=\"_ _5f\"></span>tivame<span class=\"_ _3\"></span>nte al<span class=\"_ _5f\"></span>la<span class=\"_ _1ec\"> </span></span></span><span class=\"ff2\"><span class=\"ff1 lse ws56\"> </span></span>apertu<span class=\"_ _5f\"></span>ra di credi<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>o in <span class=\"_ _5f\"></span>conto corr<span class=\"_ _5f\"></span>ente ipot<span class=\"_ _5f\"></span>ecario re<span class=\"_ _3\"></span>volvi<span class=\"_ _5f\"></span>ng Banamex d<span class=\"_ _5f\"></span>a usd <span class=\"ls18 ws21\">700<span class=\"ls0 ws0\"> migliaia.<span class=\"_ _1ec\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-655": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs928\">NOTA 15<span class=\"lsa wsd\">. Altre passivit<span class=\"_ _5f\"></span>\u00e0<span class=\"_ _1\"></span> non correnti<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs929\">Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs92a\">Altre passivit\u00e0 non correnti <span class=\"_ _143\"> </span><span class=\"fc0\">735 </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">1.057 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">(322)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls3d ws19c gs92b\">La voce \u201cAl<span class=\"_ _5f\"></span>tre <span class=\"ls10 ws20\">passivit<span class=\"_ _1\"></span>\u00e0 non correnti\u201d ris<span class=\"_ _1\"></span>ulta pari ad <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws14\">735</span> <span class=\"lsf ws1f\">migl</span></span></span>iaia al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20</span>22<span class=\"ls1c ws104\">, con un </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs92c\">de<span class=\"ls11 ws23\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span><span class=\"wsdc\">di e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">322<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span><span class=\"ws87\">mig<span class=\"_ _1\"></span>liaia rispetto al 31 dicembre 20</span>21<span class=\"ls11 ws23\">, <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span></span>o <span class=\"_ _37\"></span><span class=\"ls10 ws16\">al</span> <span class=\"_ _37\"></span></span></span>de<span class=\"lse ws14\">cremen<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">dei risc<span class=\"_ _1\"></span>onti </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2b gs92d\">passivi <span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"ls11\">proventi e <span class=\"lse ws14\">cont<span class=\"_ _5f\"></span>ributi<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">destinati ad essere<span class=\"_ _1\"></span> rilasciati<span class=\"_ _1\"></span> a </span></span><span class=\"ws59\">conto<span class=\"_ _5f\"></span> economico n<span class=\"_ _5f\"></span>ei <span class=\"_ _1\"></span>futu<span class=\"_ _3\"></span>ri esercizi<span class=\"_ _5f\"></span>.</span></span></span></span></span><span class=\"ls17 ws3\"><span class=\"ls0 ws0\"><span class=\"ls11\"><span class=\"lse ws14\"><span class=\"ws59\"><span class=\"ls0 ws0\"> </span></span></span></span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-717": {
   "value": "NOTA 15<span class=\"lsa wsd\">. Altre passivit<span class=\"_ _5f\"></span>\u00e0<span class=\"_ _1\"></span> non correnti<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _13a\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> Altre passivit\u00e0 non correnti <span class=\"_ _143\"> </span><span class=\"fc0\">735 </span> <span class=\"_ _2c\"> </span><span class=\"fc0\">1.057 </span> <span class=\"_ _75\"> </span><span class=\"fc0\">(322)</span> La voce \u201cAl<span class=\"_ _5f\"></span>tre <span class=\"ls10 ws20\">passivit<span class=\"_ _1\"></span>\u00e0 non correnti\u201d ris<span class=\"_ _1\"></span>ulta pari ad <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lse ws14\">735</span> <span class=\"lsf ws1f\">migl</span></span></span>iaia al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20</span>22<span class=\"ls1c ws104\">, con un </span></span></span>de<span class=\"ls11 ws23\">cremento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span></span><span class=\"wsdc\">di e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">322<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span><span class=\"ws87\">mig<span class=\"_ _1\"></span>liaia rispetto al 31 dicembre 20</span>21<span class=\"ls11 ws23\">, <span class=\"_ _37\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span></span>o <span class=\"_ _37\"></span><span class=\"ls10 ws16\">al</span> <span class=\"_ _37\"></span></span></span>de<span class=\"lse ws14\">cremen<span class=\"_ _3\"></span>to<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls19 ws93\">dei risc<span class=\"_ _1\"></span>onti </span></span></span>passivi <span class=\"ls17 ws3\">per<span class=\"ls0 ws0\"> <span class=\"ls11\">proventi e <span class=\"lse ws14\">cont<span class=\"_ _5f\"></span>ributi<span class=\"ls0 ws0\"> <span class=\"ls10 ws20\">destinati ad essere<span class=\"_ _1\"></span> rilasciati<span class=\"_ _1\"></span> a </span></span><span class=\"ws59\">conto<span class=\"_ _5f\"></span> economico n<span class=\"_ _5f\"></span>ei <span class=\"_ _1\"></span>futu<span class=\"_ _3\"></span>ri esercizi<span class=\"_ _5f\"></span>.</span></span></span></span></span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs95c\">NOTA 20<span class=\"ls4 ws5\">. <span class=\"ls9 wsb\">Pas<span class=\"_ _5f\"></span>sivit\u00e0<span class=\"ls0 ws0\"> <span class=\"ls4 ws5\">fi<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>cali<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs95d\">Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs95e\">Per imposte sul valore aggiunto<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"fc0 lse ws14\">718 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">468 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">251 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs95f\">Per <span class=\"ls0 ws16\">f<span class=\"_ _1\"></span>ondo imposte sui redditi d<span class=\"_ _3\"></span>ell'esercizio<span class=\"ws0\"> <span class=\"_ _78\"> </span><span class=\"fc0 lse ws14\">1.415 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.842 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">(428)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></div><div class=\"c wc1 h10 gs960\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws23\">Per ri<span class=\"_ _5f\"></span>tenute d'a<span class=\"_ _3\"></span>cconto<span class=\"_ _3\"></span> da v<span class=\"_ _5f\"></span>ersare<span class=\"ls0 ws0\"> </span></div></div><div class=\"c wc2 h10 gs961\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.307 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wc2 h10 gs962\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.432 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wc3 h10 gs963\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(124)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gs964\">Per impo<span class=\"_ _1\"></span>ste i<span class=\"_ _1\"></span>ndirette<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">e debiti altri</span> <span class=\"_ _22\"> </span><span class=\"fc0 lse ws14\">1.289 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">401 </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">888 </span> </span></div><div class=\"c wc1 h10 gs965\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wc2 h10 gs966\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">4.730 <span class=\"fc1\"> </span></div></div><div class=\"c wc2 h10 gs967\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">4.142 <span class=\"fc1\"> </span></div></div><div class=\"c wc3 h10 gs968\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">588 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws60 gs969\">Al 31 dicem<span class=\"_ _5f\"></span>bre<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">20</span>22 <span class=\"_ _37\"></span><span class=\"ls10 ws7c\">la posta in esame prese<span class=\"_ _1\"></span>nta un saldo pari a euro</span> <span class=\"_ _37\"></span><span class=\"ls18 ws21\">4.730<span class=\"_ _1\"></span></span> <span class=\"_ _37\"></span>migliaia, <span class=\"_ _37\"></span><span class=\"ls23 ws27\">in <span class=\"_ _37\"></span><span class=\"lsf ws1f\">aumen<span class=\"_ _1\"></span>to</span></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs96a\">rispetto al saldo al 31 dicem<span class=\"_ _3\"></span>bre 20<span class=\"ws0\">21 <span class=\"_ _37\"></span><span class=\"lsf ws1f\">di <span class=\"_ _1\"></span><span class=\"ls19 ws2b\">complessiv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ls23 ws27\">eu<span class=\"_ _1\"></span>ro <span class=\"_ _37\"></span><span class=\"lse ws14\">588</span></span></span></span> <span class=\"_ _1\"></span></span>migliaia di cui euro<span class=\"ws0\"> <span class=\"lse ws14\">251</span> <span class=\"_ _37\"></span>migliaia <span class=\"_ _1\"></span><span class=\"ls18 ws21\">pe<span class=\"_ _1\"></span>r<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls18 ws21\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs96b\">m<span class=\"ls25 ws4d\">aggio<span class=\"_ _3\"></span>r<span class=\"ls0 ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls24 ws83\">de<span class=\"_ _1\"></span>bit<span class=\"_ _1\"></span>o IVA<span class=\"_ _1\"></span></span> <span class=\"_ _3f\"> </span><span class=\"ws81\">e<span class=\"_ _1\"></span> per euro 888 migliaia per imposte indirette e debiti <span class=\"ls10 ws116\">altri, parzialmen<span class=\"_ _1\"></span>te</span></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsa5 gs96c\">compen<span class=\"_ _1\"></span>sato da un<span class=\"_ _1\"></span>a riduzione<span class=\"_ _1\"></span> di <span class=\"ls11 ws23\">euro<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">42<span class=\"_ _1\"></span>8</span> <span class=\"_ _37\"></span><span class=\"ws52\">migliaia per <span class=\"_ _3\"></span>un m<span class=\"ls26 ws20\">aggio<span class=\"_ _1\"></span>r</span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls19 wsaa\">debito per fondo imposte sui<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws52\"><span class=\"ws0\"><span class=\"ls19 wsaa\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs96d\">redditi dell\u2019esercizio<span class=\"ws0\"> <span class=\"ls11 ws23\">ed</span> <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>ro <span class=\"ls18 ws21\">1<span class=\"_ _1\"></span>24</span></span> </span>migliaia per<span class=\"ws0\"> <span class=\"lse ws23\">ritenute<span class=\"_ _3\"></span> d\u2019<span class=\"_ _5f\"></span>acconto da<span class=\"_ _5f\"></span> versare.<span class=\"ls0 ws0\"> </span></span></span><span class=\"ws0\"><span class=\"lse ws23\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws175 gs96e\">La vari<span class=\"_ _1\"></span>azione in au<span class=\"_ _1\"></span>mento <span class=\"ls0 ws8c\">della voce <span class=\"ws0\">\u201c<span class=\"lsf ws1d8\">Per<span class=\"_ _1\"></span> impost<span class=\"_ _1\"></span>e </span></span>indirette e debiti altri<span class=\"ws0\">\u201d <span class=\"_ _69\"> </span><span class=\"ls23 ws27\">\u00e8 <span class=\"_ _3b\"> </span></span></span></span><span class=\"ws16\">rappresentat<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span><span class=\"ws16\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf wsdf gs96f\">princ<span class=\"_ _1\"></span>ipalme<span class=\"_ _1\"></span>nte dal<span class=\"ls10 ws14f\">l\u2019ades<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span>la procedur<span class=\"_ _1\"></span>a di<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span></span></span>r<span class=\"_ _1\"></span>iversamen<span class=\"_ _1\"></span>to del cr<span class=\"_ _1\"></span>edit<span class=\"_ _1\"></span>o d\u2019impost<span class=\"_ _1\"></span>a <span class=\"lse ws69\">Ricerca<span class=\"_ _3\"></span> e<span class=\"_ _1ec\"> </span></span><span class=\"lse ws69\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls17 ws3 gs970\">Sviluppo <span class=\"lse ws14\">relativo <span class=\"ls0 ws0\">de<span class=\"ls16 ws1d\">l<span class=\"_ _3\"></span>la s<span class=\"_ _3\"></span>ocie<span class=\"_ _5f\"></span>t\u00e0 Frutti<span class=\"_ _5f\"></span>tal<span class=\"ls0 ws0\"> <span class=\"ws16\">di cui si \u00e8 riferito i<span class=\"_ _3\"></span>n sede di relazione.<span class=\"fc0 ws0\"> </span></span></span></span></span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls16 ws1d\"><span class=\"ls0 ws0\"><span class=\"ws16\"><span class=\"fc0 ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs971\">Si segnala che ad oggi non esistono <span class=\"lse ws23\">scaduti re<span class=\"ls10 ws20\">la<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ivamente al<span class=\"_ _1\"></span>la voce in esame.<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs973\">NOTA 21<span class=\"ls4 ws5\">. <span class=\"ls1d ws12\">Alt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> pass<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"lsa ws11c\">correnti</span> <span class=\"_ _5f\"></span> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs974\">Valori in migliaia \u20ac <span class=\"_ _13a\"> </span>31.12.2022 <span class=\"_ _3d\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs975\">Verso Enti Pubblici Previdenziali<span class=\"ws0\"> <span class=\"_ _11a\"> </span><span class=\"fc0 lse ws14\">3.4<span class=\"_ _3\"></span>74 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>3.392 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>82 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs976\">Debiti vs il personale<span class=\"ws0\"> <span class=\"_ _129\"> </span><span class=\"fc0 lse ws14\">12.213<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c2\"> </span></span>10.190 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _147\"> </span></span>2.023 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wc1 h10 gs977\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws0\">Debiti <span class=\"ls19 ws22\">legati ad operazion<span class=\"_ _1\"></span>i per conto terzi</span> </div></div><div class=\"c wc2 h10 gs978\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">682 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wc2 h10 gs979\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.295 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wc3 h10 gs97a\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(613)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs97b\">Altri debiti<span class=\"ws0\"> <span class=\"_ _12e\"> </span><span class=\"fc0 lse ws14\">6.211 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">4.772 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.439 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs97c\">Ratei <span class=\"_ _3\"></span>e ris<span class=\"_ _3\"></span>conti p<span class=\"_ _5f\"></span>assivi<span class=\"ls0 ws0\"> <span class=\"_ _4\"> </span></span><span class=\"fc0 ws14\">1.089 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">1.1<span class=\"_ _3\"></span>62 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>(73)<span class=\"fc1 ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gs97d\">Altre passivit\u00e0 <span class=\"_ _1\"></span>correnti<span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fc0\">23.669 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">20.811 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">2.858 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsc6 gs97e\">Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> <span class=\"ls18 ws21\">20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"_ _1\"></span></span><span class=\"ws117\">la v<span class=\"_ _1\"></span>oce \u201c<span class=\"ls19 ws9b\">A<span class=\"_ _1\"></span>ltre passivit\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls11 ws8d\">correnti\u201d pres<span class=\"_ _3\"></span>enta un<span class=\"ls0 ws0\"> </span><span class=\"ws23\">incremento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls10 ws105\">pari ad e<span class=\"_ _1\"></span>uro</span> <span class=\"_ _37\"></span><span class=\"ls5f ws1e0\">2.8<span class=\"_ _1\"></span>58<span class=\"_ _1\"></span></span> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gs97f\">migl<span class=\"ls0 ws75\">iaia, dovut<span class=\"_ _1\"></span>o principalmente all\u2019incremento della voce dei debiti verso il pers<span class=\"_ _5f\"></span>on<span class=\"_ _1\"></span>ale per euro<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws75\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gs980\">2.023<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls11 ws23\">essenzialm<span class=\"_ _3\"></span>ente<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws28\">all\u2019iscrizione del premio LTI/MBO di competenz<span class=\"_ _1\"></span>a dell\u2019esercizio 202<span class=\"ws0\">2 <span class=\"ls38 ws2c\">ed<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls2a ws3e\"><span class=\"ls11 ws23\"><span class=\"ls0 ws0\"><span class=\"ws28\"><span class=\"ws0\"><span class=\"ls38 ws2c\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs981\">all\u2019aum<span class=\"ls11 ws23\">ento<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">della voce altri debiti</span> <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">per<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>o <span class=\"lse ws14\">1.439</span></span> <span class=\"ws58\">migliaia principalmente legato ad una <span class=\"lse ws14\">cresci<span class=\"_ _5f\"></span>ta<span class=\"ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs982\">dei ricavi sospesi di competenza dell\u2019ese<span class=\"_ _1\"></span>rcizio successivo relativamente alla societ\u00e0 armatoriale<span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs983\">dei premi alla clientela da corrispondere da parte delle societ\u00e0 <span class=\"lse ws14\">d<span class=\"_ _5f\"></span>istributri<span class=\"_ _3\"></span>ci<span class=\"ls0 ws0\">. </span></span><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gs984\">I debiti verso il personale sono relativ<span class=\"_ _1\"></span>i a part<span class=\"ls11 ws131\">ite cor<span class=\"_ _5f\"></span>renti del mese d<span class=\"_ _3\"></span>i dicembre, nonch\u00e9 al<span class=\"_ _3\"></span>le ferie<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws131\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws105 gs985\">maturat<span class=\"_ _1\"></span>e e non<span class=\"_ _1\"></span> go<span class=\"lsf ws1f\">dut<span class=\"_ _1\"></span>e<span class=\"ls0 ws0\">, <span class=\"_ _1\"></span><span class=\"lse ws2a\">ai ratei pe<span class=\"_ _5f\"></span>r 13ma<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 14ma<span class=\"ls0 ws0\"> mensilit\u00e0 <span class=\"_ _1\"></span><span class=\"lsf wse7\">e<span class=\"_ _1\"></span>d ai</span> <span class=\"_ _1\"></span><span class=\"ws58\">premi di fine anno</span> <span class=\"_ _1\"></span></span></span>ivi comp<span class=\"_ _5f\"></span>resi<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lsf ws1f\"><span class=\"ls0 ws0\"><span class=\"lse ws2a\"> </span></span></span></div>quelli <span class=\"_ _43\"> </span>istituzionalmente <span class=\"_ _43\"></span><span class=\"ws92\">dovuti agli <span class=\"lse ws67\">orga<span class=\"_ _5f\"></span>nici dell<span class=\"_ _3\"></span>e socie<span class=\"_ _5f\"></span>t\u00e0 francese<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws92\">e messicane in ragione<span class=\"_ _1\"></span> delle<span class=\"_ _3\"></span> </span></span></span></span>rispettive normative<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span>Si seg<span class=\"_ _1\"></span>nala co<span class=\"_ _1\"></span>me alla dat<span class=\"_ _1\"></span>a del 3<span class=\"_ _1\"></span>1 dice<span class=\"_ _1\"></span>mbre <span class=\"ls18 ws21\">202<span class=\"_ _1\"></span><span class=\"ls0 ws0\">2 <span class=\"_ _1\"></span><span class=\"ws44\">nelle altre passivit\u00e0 correnti siano presenti debiti<span class=\"_ _1ec\"> </span></span></span></span>nei con<span class=\"_ _5f\"></span>fronti di p<span class=\"_ _3\"></span>arti co<span class=\"_ _5f\"></span>rrelate pe<span class=\"_ _3\"></span>rsone fis<span class=\"_ _5f\"></span>iche per co<span class=\"_ _5f\"></span>mpless<span class=\"_ _3\"></span>ivi euro <span class=\"_ _5f\"></span><span class=\"ls11 ws23\">3.4<span class=\"lse ws14\">31<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">migliaia legati a compensi<span class=\"_ _1ec\"> </span></span></span></span></span>per prestazioni di lavoro subordinato, compensi in qualit\u00e0 di membri del Consiglio di<span class=\"_ _1ec\"> </span>Amministrazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>C<span class=\"ls17 wse4\">apogru<span class=\"_ _1\"></span>ppo e accanton<span class=\"_ _1\"></span>amenti per premialit\u00e0</span> <span class=\"_ _44\"> </span><span class=\"ls2 ws1e1\">MBO ed LTI dei</span> <span class=\"_ _3b\"> </span><span class=\"ls10 ws16\">key<span class=\"_ _1ec\"> </span></span>manager<span class=\"_ _1\"></span>s.<span class=\"ls0 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "NOTA 17. Fondi  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Fondo per restituzione parco contenitori  3.545   2.686   859  Fondi per rischi ed oneri  2.213   2.640   (426) Fondi  5.759  5.326  433  La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31  dicembre 2022 in varie societ\u00e0 del Gruppo, frutto di stime accurate da parte degli Amministratori nonch\u00e9 il fondo costituito per le previste spese di manutenzione da sostenersi al momento della  restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al termine del contratto. Nel corso del 2022 l\u2019importo dei fondi risulta nel complesso in incremento, essenzialmente legato all\u2019accantonamento di competenza al fondo restituzione contenitori di  euro  859  migliaia. Gli  accantonamenti iscritti nei fondi, che rappresentano la stima degli esborsi futuri elaborati anche  sulla base dell\u2019esperienza storica, non sono stati assoggettati a valutazione attuariale in quanto  l\u2019effetto \u00e8 stato ritenuto trascurabile nel bilancio consolidato. Per quanto invece concerne i fondi rischi altri su contenziosi la movimentazione \u00e8 frutto di  accantonamenti per euro 380 migliaia a fronte di utilizzi per euro 806 migliaia. Qui di seguito si  fornisce una breve panoramica sullo stato dei contenziosi significativi, di carattere fiscale, civile e  giuslavoristico, in essere alla data del 31 dicembre 2022, sulla maggior parte dei quali come  specificato non sono stati appostati accantonamenti in quanto si ritiene non probabile l\u2019esito  negativo alla luce dei pareri ricevuti dai consulenti legali. Si segnala infatti come il principio IAS 37  prevede che gli amministratori debbano effettuare accantonamenti a bilancio nel solo caso in  cui il rischio sia ritenuto probabile e quantificabile, con la finalit\u00e0 quindi di esprimere la situazione  pi\u00f9 veritiera e corretta, mentre per gli altri rischi privi di tale caratteristica i principi contabili  internazionali escludono l\u2019appostazione di fondi con una pura motivazione \u201cprudenziale\u201d. (a)  Contenzioso doganale -  Alla data di questa Relazione  risultano  tuttora in essere i contenziosi  con  l\u2019Agenzia delle  Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi ad oggetto alcune importazioni di  banane effettuate dal Gruppo negli anni dal 1997 al 2000 di cui \u00e8 stato ampiamente riferito  nel prospetto informativo per la quotazione e nelle relazioni dei bilanci successive.  Detti  contenziosi, a valle degli ultimi sviluppi processuali mantengono un rischio teorico ridottosi a circa euro 2,9  milioni a titolo di dazi doganali e IVA,  a  cui aggiungere interessi e costi  accessori  da calcolarsi eventualmente  al momento dell\u2019esito  del giudizio ad oggi  nuovamente pendente presso la Commissione Tributaria Regionale. Si ricorda che nel 2020  Simba stipul\u00f2 una polizza LBO volta a calmierare l\u2019eventuale impatto di un esito negativo  nel giudizio. -  Similmente, relativamente all\u2019accantonamento al fondo rischi di euro 1.600 migliaia, di cui  era stato dato conto nelle precedenti Relazioni ai bilanci 2019,  2020  e 2021,  circa  la  condanna al pagamento in favore del MEF e dell\u2019Agenzia delle Dogane di una  provvisionale di euro 1.580.950,15, alla quale il Gruppo ha prontamente opposto ricorso. Nel  corso dell\u2019esercizio, si segnala come a luglio 2022 le Sezioni Unite della Cassazione hanno in  parte accolto il ricorso, cassando la sentenza impugnata e rinviando la causa alla Corte  d\u2019Appello di Venezia, in diversa composizione e l\u2019Avvocatura dello Stato ha riassunto giudizio con vocatio  a dicembre 2023.  In ottica prudenziale ed in attesa dei prossimi passaggi processuali la societ\u00e0 ha comunque deciso di non liberare il fondo accantonamento riservandosi tale possibilit\u00e0 nel corso del 2023. (b)  Contenzioso fiscale -  Al 31 dicembre 2022, la controllata messicana Comercializadora de Frutas Acapulco continua ad essere coinvolta in un contenzioso tributario scaturito a seguito di una verifica fiscale sul periodo d\u2019imposta 2013 ai fini delle imposte su reddito (ISR), imposta Empresarial a Tasa Unica (IETU) e IVA. Come gi\u00e0 segnalato negli scorsi bilanci l\u2019amministrazione fiscale locale contestava la deducibilit\u00e0\u0300 di alcuni costi connessi all\u2019acquisto, raccolta e trasporto di frutta reclamando un monte di circa 70 milioni di pesos a titolo di maggiori imposte e sanzioni (pari a circa euro 3.400 migliaia). La societ\u00e0 ha finora viste riconosciute nei vari gradi di giudizio le proprie ragioni, ma l\u2019amministrazione fiscale ha continuato a proporre appelli e tenere in sospeso il contenzioso. Su tale contenzioso la Societ\u00e0\u0300 non ha stanziato fondi rischi in quanto, con il supporto di consulenti locali, ha ritenuto remoto il rischio di soccombenza. -  Al 31 dicembre 2022, la controllata portoghese Eurofrutas continua ad essere coinvolta in un contenzioso avente ad oggetto un avviso di accertamento fiscale relativo all\u2019anno 2014 attraverso cui l\u2019amministrazione fiscale portoghese accertava presuntivamente maggiori ricavi per euro 1.677 migliaia da cui scaturiva una maggiore IVA, incluso interessi, per euro 111 migliaia. Come segnalato nelle precedenti relazioni la societ\u00e0\u0300  aveva avviato un contenzioso avverso il suddetto accertamento, con sospensione del pagamento degli importi contestati, il cui esito risulta allo stato ancora pendente. La societ\u00e0 non ha stanziato fondi rischi su tale contenzioso in quanto, con il supporto dei consulenti locali, si ritiene remoto il rischio di soccombenza. (c)  Contenzioso civile Alla data di questa Relazione sono in essere alcuni contenziosi di carattere civilistico, di importo non rilevante, i pi\u00f9 significativi dei quali sono qui di seguito indicati: -  Come riportato nella precedente relazione alla data del 31 dicembre 2022 la societ\u00e0 Fruttital (incorporante di Fruttital Firenze) continua ad essere coinvolta in un giudizio promosso da Sun World anche contro CONAD e Tropico S.r.l. ai fini dell\u2019accertamento della pretesa violazione di un brevetto per variet\u00e0 vegetale e di un segno distintivo di titolarit\u00e0 dell\u2019attrice e dell\u2019asserita commissione di atti di concorrenza sleale ex art. 2598 n. 1, 2 e 3 cod.civ., relativamente al quale nell\u2019udienza dell\u201911 ottobre 2022 il giudice ha trattenuto la causa in decisione e si \u00e8 pertanto in attesa dell\u2019esito.  -  Nel corso del 2022 la societ\u00e0 Fruttital \u00e8 stata parte di una serie di cause instaurate nei suoi confronti da vari lavoratori che avevano svolto attivit\u00e0 lavorativa nell\u2019ambito dell\u2019appalto intercorso tra Fruttital S.r.l. ed alcune cooperative presso il magazzino di Fruttital a Milano. La pretesa avanzata riguardava una richiesta di costituzione di un rapporto di lavoro subordinato che Fruttital ha respinto, stante anche il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior parte dei ricorrenti, il cui costo \u00e8 stato spesato. Al 31 dicembre 2022  risulta ancora pendente una minima parte di tali contenziosi, a fronte dei quali \u00e8 stata stanziata a fondo rischi una somma in linea con le transazioni finalizzate in corso d\u2019anno. Analoga situazione si \u00e8 verificata per alcuni dipendenti delle cooperative che operavano presso il magazzino di Firenze con i quali si prevede sia probabile che si raggiungano accordi di conciliazione a fronte dei quali \u00e8 stato effettuato un accantonamento a bilancio .  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-718": {
   "value": "NOTA 17. Fondi  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Fondo per restituzione parco contenitori  3.545   2.686   859  Fondi per rischi ed oneri  2.213   2.640   (426) Fondi 5.759  5.326  433  La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31 dicembre 2022 in varie societ\u00e0 del Gruppo, frutto di stime accurate da parte degli Amministratori nonch\u00e9 il fondo costituito per le previste spese di manutenzione da sostenersi al momento della restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al termine del contratto. Nel corso del 2022 l\u2019importo dei fondi risulta nel complesso in incremento, essenzialmente legato all\u2019accantonamento di competenza al fondo restituzione contenitori di  euro  859  migliaia. Gli accantonamenti iscritti nei fondi, che rappresentano la stima degli esborsi futuri elaborati anche sulla base dell\u2019esperienza storica, non sono stati assoggettati a valutazione attuariale in quanto l\u2019effetto \u00e8 stato ritenuto trascurabile nel bilancio consolidato. Per quanto invece concerne i fondi rischi altri su contenziosi la movimentazione \u00e8 frutto di accantonamenti per euro 380 migliaia a fronte di utilizzi per euro 806 migliaia. Qui di seguito si fornisce una breve panoramica sullo stato dei contenziosi significativi, di carattere fiscale, civile e giuslavoristico, in essere alla data del 31 dicembre 2022, sulla maggior parte dei quali come specificato non sono stati appostati accantonamenti in quanto si ritiene non probabile l\u2019esito negativo alla luce dei pareri ricevuti dai consulenti legali. Si segnala infatti come il principio IAS 37 prevede che gli amministratori debbano effettuare accantonamenti a bilancio nel solo caso in cui il rischio sia ritenuto probabile e quantificabile, con la finalit\u00e0 quindi di esprimere la situazione pi\u00f9 veritiera e corretta, mentre per gli altri rischi privi di tale caratteristica i principi contabili internazionali escludono l\u2019appostazione di fondi con una pura motivazione \u201cprudenziale\u201d. (a)  Contenzioso doganale -  Alla data di questa Relazione  risultano  tuttora in essere i contenziosi  con  l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi ad oggetto alcune importazioni di banane effettuate dal Gruppo negli anni dal 1997 al 2000 di cui \u00e8 stato ampiamente riferito nel prospetto informativo per la quotazione e nelle relazioni dei bilanci successive.  Detti contenziosi, a valle degli ultimi sviluppi processuali mantengono un rischio teorico ridottosi a circa euro 2,9  milioni a titolo di dazi doganali e IVA,  a  cui aggiungere interessi e costi accessori  da calcolarsi eventualmente  al momento dell\u2019esito  del giudizio ad oggi nuovamente pendente presso la Commissione Tributaria Regionale. Si ricorda che nel 2020 Simba stipul\u00f2 una polizza LBO volta a calmierare l\u2019eventuale impatto di un esito negativo nel giudizio. -  Similmente, relativamente all\u2019accantonamento al fondo rischi di euro 1.600 migliaia, di cui era stato dato conto nelle precedenti Relazioni ai bilanci 2019,  2020  e 2021,  circa  la condanna al pagamento in favore del MEF e dell\u2019Agenzia delle Dogane di una provvisionale di euro 1.580.950,15, alla quale il Gruppo ha prontamente opposto ricorso. Nel corso dell\u2019esercizio, si segnala come a luglio 2022 le Sezioni Unite della Cassazione hanno in parte accolto il ricorso, cassando la sentenza impugnata e rinviando la causa alla Corte d\u2019Appello di Venezia, in diversa composizione e l\u2019Avvocatura dello Stato ha riassunto  giudizio con vocatio  a dicembre 2023.  In ottica prudenziale ed in attesa dei prossimi  passaggi processuali la societ\u00e0 ha comunque deciso di non liberare il fondo  accantonamento riservandosi tale possibilit\u00e0 nel corso del 2023. (b)  Contenzioso fiscale  -  Al 31 dicembre 2022, la controllata messicana Comercializadora de Frutas Acapulco  continua ad essere coinvolta in un contenzioso tributario scaturito a seguito di una verifica  fiscale sul periodo d\u2019imposta 2013 ai fini delle imposte su reddito (ISR), imposta Empresarial a  Tasa Unica (IETU) e IVA. Come gi\u00e0 segnalato negli scorsi bilanci l\u2019amministrazione fiscale  locale contestava la deducibilit\u00e0\u0300 di alcuni costi connessi all\u2019acquisto, raccolta e trasporto  di frutta reclamando un monte di circa 70 milioni di pesos a titolo di maggiori imposte e  sanzioni (pari a circa euro 3.400 migliaia). La societ\u00e0 ha finora viste riconosciute nei vari gradi  di giudizio le proprie ragioni, ma l\u2019amministrazione fiscale ha continuato a proporre appelli e tenere in sospeso il contenzioso. Su tale contenzioso la Societ\u00e0\u0300 non ha stanziato fondi rischi  in quanto, con il supporto di consulenti locali, ha ritenuto remoto il rischio di soccombenza. -  Al 31 dicembre 2022, la controllata portoghese Eurofrutas continua ad essere coinvolta in un  contenzioso avente ad oggetto un avviso di accertamento fiscale relativo all\u2019anno 2014  attraverso cui l\u2019amministrazione fiscale portoghese accertava presuntivamente maggiori ricavi per euro 1.677 migliaia da cui scaturiva una maggiore IVA, incluso interessi, per euro  111 migliaia. Come segnalato nelle precedenti relazioni la societ\u00e0\u0300  aveva avviato un  contenzioso avverso il suddetto accertamento, con sospensione del pagamento degli  importi contestati, il cui esito risulta allo stato ancora pendente. La societ\u00e0 non ha stanziato  fondi rischi su tale contenzioso in quanto, con il supporto dei consulenti locali, si ritiene  remoto il rischio di soccombenza.  (c)  Contenzioso civile  Alla data di questa Relazione sono in essere alcuni contenziosi di carattere civilistico, di  importo non rilevante, i pi\u00f9 significativi dei quali sono qui di seguito indicati: -  Come riportato nella precedente relazione alla data del 31 dicembre 2022 la societ\u00e0 Fruttital  (incorporante di Fruttital Firenze) continua ad essere coinvolta in un giudizio promosso da  Sun World anche contro CONAD e Tropico S.r.l. ai fini dell\u2019accertamento della pretesa  violazione di un brevetto per variet\u00e0 vegetale e di un segno distintivo di titolarit\u00e0 dell\u2019attrice  e dell\u2019asserita commissione di atti di concorrenza sleale ex art. 2598 n. 1, 2 e 3 cod.civ., relativamente al quale nell\u2019udienza dell\u201911 ottobre 2022 il giudice ha trattenuto la causa in  decisione e si \u00e8 pertanto in attesa dell\u2019esito.  -  Nel corso del 2022 la societ\u00e0 Fruttital \u00e8 stata parte di una serie di cause instaurate nei suoi  confronti da vari lavoratori che avevano svolto attivit\u00e0 lavorativa nell\u2019ambito dell\u2019appalto intercorso tra Fruttital S.r.l. ed alcune cooperative presso il magazzino di Fruttital a Milano. La  pretesa avanzata riguardava una richiesta di costituzione di un rapporto di lavoro  subordinato che Fruttital ha respinto, stante anche il venir meno dell\u2019operativit\u00e0 del  magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior parte dei  ricorrenti, il cui costo \u00e8 stato spesato. Al 31 dicembre 2022  risulta ancora pendente una  minima parte di tali contenziosi, a fronte dei quali \u00e8 stata stanziata a fondo rischi una somma  in linea con le transazioni finalizzate in corso d\u2019anno. Analoga situazione si \u00e8 verificata per  alcuni dipendenti delle cooperative che operavano presso il magazzino di Firenze con i quali  si prevede sia probabile che si raggiungano accordi di conciliazione a fronte dei quali \u00e8  stato effettuato un accantonamento a bilancio ",
   "dimensions": {
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    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-767": {
   "value": "NOTA 17. Fondi  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Fondo per restituzione parco contenitori  3.545   2.686   859  Fondi per rischi ed oneri  2.213   2.640   (426) Fondi 5.759  5.326  433  La voce \u201cFondi\u201d comprende stanziamenti effettuati in funzione di contenziosi in essere al 31 dicembre 2022 in varie societ\u00e0 del Gruppo, frutto di stime accurate da parte degli Amministratori nonch\u00e9 il fondo costituito per le previste spese di manutenzione da sostenersi al momento della restituzione dei contenitori usati nell\u2019attivit\u00e0 di trasporto navale al termine del contratto. Nel corso del 2022 l\u2019importo dei fondi risulta nel complesso in incremento, essenzialmente legato all\u2019accantonamento di competenza al fondo restituzione contenitori di  euro  859  migliaia. Gli accantonamenti iscritti nei fondi, che rappresentano la stima degli esborsi futuri elaborati anche sulla base dell\u2019esperienza storica, non sono stati assoggettati a valutazione attuariale in quanto l\u2019effetto \u00e8 stato ritenuto trascurabile nel bilancio consolidato. Per quanto invece concerne i fondi rischi altri su contenziosi la movimentazione \u00e8 frutto di accantonamenti per euro 380 migliaia a fronte di utilizzi per euro 806 migliaia. Qui di seguito si fornisce una breve panoramica sullo stato dei contenziosi significativi, di carattere fiscale, civile e giuslavoristico, in essere alla data del 31 dicembre 2022, sulla maggior parte dei quali come specificato non sono stati appostati accantonamenti in quanto si ritiene non probabile l\u2019esito negativo alla luce dei pareri ricevuti dai consulenti legali. Si segnala infatti come il principio IAS 37 prevede che gli amministratori debbano effettuare accantonamenti a bilancio nel solo caso in cui il rischio sia ritenuto probabile e quantificabile, con la finalit\u00e0 quindi di esprimere la situazione pi\u00f9 veritiera e corretta, mentre per gli altri rischi privi di tale caratteristica i principi contabili internazionali escludono l\u2019appostazione di fondi con una pura motivazione \u201cprudenziale\u201d. (a)  Contenzioso doganale -  Alla data di questa Relazione  risultano  tuttora in essere i contenziosi  con  l\u2019Agenzia delle Dogane di Savona per le societ\u00e0 Simba e Fresco, aventi ad oggetto alcune importazioni di banane effettuate dal Gruppo negli anni dal 1997 al 2000 di cui \u00e8 stato ampiamente riferito nel prospetto informativo per la quotazione e nelle relazioni dei bilanci successive.  Detti contenziosi, a valle degli ultimi sviluppi processuali mantengono un rischio teorico ridottosi a circa euro 2,9  milioni a titolo di dazi doganali e IVA,  a  cui aggiungere interessi e costi accessori  da calcolarsi eventualmente  al momento dell\u2019esito  del giudizio ad oggi nuovamente pendente presso la Commissione Tributaria Regionale. Si ricorda che nel 2020 Simba stipul\u00f2 una polizza LBO volta a calmierare l\u2019eventuale impatto di un esito negativo nel giudizio. -  Similmente, relativamente all\u2019accantonamento al fondo rischi di euro 1.600 migliaia, di cui era stato dato conto nelle precedenti Relazioni ai bilanci 2019,  2020  e 2021,  circa  la condanna al pagamento in favore del MEF e dell\u2019Agenzia delle Dogane di una provvisionale di euro 1.580.950,15, alla quale il Gruppo ha prontamente opposto ricorso. Nel corso dell\u2019esercizio, si segnala come a luglio 2022 le Sezioni Unite della Cassazione hanno in parte accolto il ricorso, cassando la sentenza impugnata e rinviando la causa alla Corte d\u2019Appello di Venezia, in diversa composizione e l\u2019Avvocatura dello Stato ha riassunto giudizio con vocatio  a dicembre 2023.  In ottica prudenziale ed in attesa dei prossimi passaggi processuali la societ\u00e0 ha comunque deciso di non liberare il fondo accantonamento riservandosi tale possibilit\u00e0 nel corso del 2023. (b)  Contenzioso fiscale -  Al 31 dicembre 2022, la controllata messicana Comercializadora de Frutas Acapulco continua ad essere coinvolta in un contenzioso tributario scaturito a seguito di una verifica fiscale sul periodo d\u2019imposta 2013 ai fini delle imposte su reddito (ISR), imposta Empresarial a Tasa Unica (IETU) e IVA. Come gi\u00e0 segnalato negli scorsi bilanci l\u2019amministrazione fiscale locale contestava la deducibilit\u00e0\u0300 di alcuni costi connessi all\u2019acquisto, raccolta e trasporto di frutta reclamando un monte di circa 70 milioni di pesos a titolo di maggiori imposte e sanzioni (pari a circa euro 3.400 migliaia). La societ\u00e0 ha finora viste riconosciute nei vari gradi di giudizio le proprie ragioni, ma l\u2019amministrazione fiscale ha continuato a proporre appelli e tenere in sospeso il contenzioso. Su tale contenzioso la Societ\u00e0\u0300 non ha stanziato fondi rischi in quanto, con il supporto di consulenti locali, ha ritenuto remoto il rischio di soccombenza. -  Al 31 dicembre 2022, la controllata portoghese Eurofrutas continua ad essere coinvolta in un contenzioso avente ad oggetto un avviso di accertamento fiscale relativo all\u2019anno 2014 attraverso cui l\u2019amministrazione fiscale portoghese accertava presuntivamente maggiori ricavi per euro 1.677 migliaia da cui scaturiva una maggiore IVA, incluso interessi, per euro 111 migliaia. Come segnalato nelle precedenti relazioni la societ\u00e0\u0300  aveva avviato un contenzioso avverso il suddetto accertamento, con sospensione del pagamento degli importi contestati, il cui esito risulta allo stato ancora pendente. La societ\u00e0 non ha stanziato fondi rischi su tale contenzioso in quanto, con il supporto dei consulenti locali, si ritiene remoto il rischio di soccombenza. (c)  Contenzioso civile Alla data di questa Relazione sono in essere alcuni contenziosi di carattere civilistico, di importo non rilevante, i pi\u00f9 significativi dei quali sono qui di seguito indicati: -  Come riportato nella precedente relazione alla data del 31 dicembre 2022 la societ\u00e0 Fruttital (incorporante di Fruttital Firenze) continua ad essere coinvolta in un giudizio promosso da Sun World anche contro CONAD e Tropico S.r.l. ai fini dell\u2019accertamento della pretesa violazione di un brevetto per variet\u00e0 vegetale e di un segno distintivo di titolarit\u00e0 dell\u2019attrice e dell\u2019asserita commissione di atti di concorrenza sleale ex art. 2598 n. 1, 2 e 3 cod.civ., relativamente al quale nell\u2019udienza dell\u201911 ottobre 2022 il giudice ha trattenuto la causa in decisione e si \u00e8 pertanto in attesa dell\u2019esito.  -  Nel corso del 2022 la societ\u00e0 Fruttital \u00e8 stata parte di una serie di cause instaurate nei suoi confronti da vari lavoratori che avevano svolto attivit\u00e0 lavorativa nell\u2019ambito dell\u2019appalto intercorso tra Fruttital S.r.l. ed alcune cooperative presso il magazzino di Fruttital a Milano. La pretesa avanzata riguardava una richiesta di costituzione di un rapporto di lavoro subordinato che Fruttital ha respinto, stante anche il venir meno dell\u2019operativit\u00e0 del magazzino, cercando una soluzione negoziale, trovata ed attuata con la maggior parte dei ricorrenti, il cui costo \u00e8 stato spesato. Al 31 dicembre 2022  risulta ancora pendente una minima parte di tali contenziosi, a fronte dei quali \u00e8 stata stanziata a fondo rischi una somma in linea con le transazioni finalizzate in corso d\u2019anno. Analoga situazione si \u00e8 verificata per alcuni dipendenti delle cooperative che operavano presso il magazzino di Firenze con i quali si prevede sia probabile che si raggiungano accordi di conciliazione a fronte dei quali \u00e8 stato effettuato un accantonamento a bilancio .  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "NOTA 18. Benefici ai dipendenti In allegato la movimentazione della passivit\u00e0 benefici ai dipendenti al 31 dicembre 2022. Valori in migliaia \u20ac  Benefici ai dipendenti Saldo al 31.12.2021 9.761  Movimenti del periodo:    Accantonamenti 554  Indennit\u00e0 anticipate/liquidate nel periodo  (1.130) Interest cost  (37) Utili/perdite attuariale (1.060) Variazione area di consolidamento  -  Riclassifiche ed altre variazioni  210  Saldo al 31.12.2022 8.297  Il Fondo per benefici ai dipendenti comprende le obbligazioni per benefici a favore dei dipendenti successivi alla cessazione del rapporto di lavoro e per altri benefici a lungo termine. La modalit\u00e0 secondo cui i benefici sono garantiti varia secondo le condizioni legali, fiscali ed economiche degli stati in cui le societ\u00e0 del Gruppo operano. I benefici solitamente sono basati sulla remunerazione e gli anni di servizio ai dipendenti. Le obbligazioni si riferiscono ai dipendenti attivi.  La passivit\u00e0 relativa al fondo per benefici ai dipendenti si riferisce alle societ\u00e0 italiane ed estere del Gruppo, in conformit\u00e0 alle diverse normative nazionali, ed include sostanzialmente le indennit\u00e0 di fine rapporto di lavoro maturate dal personale in servizio al 31 dicembre, al netto delle anticipazioni concesse ai dipendenti. In applicazione dello IAS 19, il Fondo per i benefici ai dipendenti viene rielaborato con metodologia di valutazione attuariale, attraverso il supporto di uno specialista esterno, ed adeguato in relazione al verificarsi di eventi che ne richiedano l\u2019aggiornamento. Di seguito sono illustrate le principali ipotesi finanziarie e demografiche utilizzate nel determinare il valore attuale della passivit\u00e0 relativa al Fondo per i benefici ai dipendenti. Tasso di sconto   Italia Cosiarma, Fresco e Orsero Servizi 3,762%, Fruttital 3,599%, Orsero, Galandi e Simba 3,655% Francia e Portogallo  3,655% Spagna Barcellona 3,702%, Alicante e Madrid 3,732%, Siviglia e Tarragona 3,762%, Grecia 3,599% Messico Iboox GEMX Aggregate 5-7 as of 30th December 2022_ Acapulco:  9,265%, Jalisco: 10,786% Tasso di inflazione Italia  2023: 3,0%, 2024: 2,5%, 2025 and following: 2,0% Francia, Grecia, Spagna, Portogallo Incluso nel tasso di incremento delle retribuzioni tranne Messico Messico  n.a.  Probabilit\u00e0 annua di anticipazione al TFR Italia Cosiarma e Simba 1,5%, Fresco 2,0%, Fruttital e Orsero Servizi 2,5%, Galandi 3,0% e Orsero 3,5%,  Percentuale del Fondo TFR richiesta in anticipo Italia Simba 50,0%, Orsero 55,0%, Cosiarma, Fruttital, Galandi, Orsero Servizi e Fresco 70,0%   Tasso di incremento delle retribuzioni Italia Equal to inflation  Francia, Portogallo, Spagna, Grecia   2023: 3%, 2024: 2,5%, 2025 and following: 2,0%  Messico   n.a.  Tasso di mortalit\u00e0    Italia    SIMF 2021   Messico    Mexico Life Table 2019   Spagna   Spanish Life Table 2020   Portogallo   Portugal Life Table 2021   Grecia    Greek Life table 2019   Francia    France Life Table 2020  Accesso alla pensione   Italia  Requisiti minimi previsti dalle Riforme Monti- Fornero   Portogallo, Spagna, Messico, Grecia, Francia  Requisiti minimi previsti dalla corrente legislazione  Percentuale media di uscita del personale     Italia  Cosiarma 3,0%, Orsero Servizi 3,5%, Fresco 4,0%, Galandi 5,2%, Fruttital e Orsero 6,5% e Simba 8,0%   Francia  Cas g\u00e9n\u00e9ral 10,00%, Cadres 10,00%, Agent de ma\u00eetrise 10,00%  Grecia   White Collar 6,50%, Blue Collar 7,50%   Spagna  Barcellona 4,5%, Alicante 5,5%, Tarragona 3,5%, Siviglia e Madrid 7,5%   Portogallo   7,00%  Messico   Acapulco 7,0%, Jalisco 6,5% L\u2019adeguamento patrimoniale per utili/perdite attuariali accoglie un provento attuariale di euro 1.060 migliaia al lordo dell\u2019effetto fiscale pari ad euro 212 migliaia legato al rialzo intervenuto nell curva dei tassi di interesse rispetto all\u2019anno precedente. Gli utili e le perdite attuariali sono iscritti a patrimonio netto tramite il prospetto di conto economico complessivo mentre l\u2019accantonament dell\u2019anno \u00e8 iscritto in un\u2019apposita voce relativa ai \u201ccosti del personale\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "NOTA 19. Debiti commerciali Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Debiti verso fornitori  131.432   123.028   8.404  Debiti verso societ\u00e0 del Gruppo non consolidate integralmente 2.448   3.521   (1.072) Debiti verso parti correlate  927   305   622  Debiti commerciali 134.807  126.854  7.953  Non sono iscritti in bilancio debiti commerciali di durata residua superiore ai 5 anni. Al 31 dicembre 2022 non sono presenti debiti scaduti di importo significativo. Al 31 dicembre  2022  la posta presenta un  incremento  netto di euro 7.953  migliaia frutto dell\u2019aumento di euro 8.404 migliaia del valore dei debiti verso fornitori, di euro 622 migliaia di debiti verso parti correlate, parzialmente compensato dalla riduzione di euro 1.072 migliaia di debiti vers o societ\u00e0 del Gruppo non consolidate integralmente.  Si segnala che l\u2019incremento attiene essenzialmente alla crescita del fatturato nel 2022 rispetto al 31 dicembre 2021. Relativamente alla variazione dei debiti nei confronti delle societ\u00e0 del Gruppo la riduzione attiene essenzialmente al minor debito nei confronti della societ\u00e0 tunisina Citrume corrispondente alla diminuzione (rimborso) del credito a medio termine concesso alla stessa come precedentemente segnalato. Di seguito la suddivisione dei debiti per area geografica:  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Italia  71.230   70.093   1.137  Paesi CEE  58.856   52.535   6.321  Paesi Extra-CEE  4.721   4.226   495  Debiti commerciali  134.807   126.854   7.953  NOTA 21. Altre passivit\u00e0 correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Verso Enti Pubblici Previdenziali  3.474   3.392   82  Debiti vs il personale  12.213   10.190   2.023  Debiti legati ad operazioni per conto terzi 682  1.295  (613) Altri debiti  6.211   4.772   1.439  Ratei e risconti passivi  1.089   1.162   (73) Altre passivit\u00e0 correnti  23.669   20.811   2.858  Al 31 dicembre 2022 la voce \u201cAltre passivit\u00e0 correnti\u201d presenta un incremento pari ad euro 2.858 migliaia, dovuto principalmente all\u2019incremento della voce dei debiti verso il personale per euro 2.023 legato essenzialmente all\u2019iscrizione del premio LTI/MBO di competenza dell\u2019esercizio 2022 ed all\u2019aumento della voce altri debiti per euro 1.439 migliaia principalmente legato ad una crescita dei ricavi sospesi di competenza dell\u2019esercizio successivo relativamente alla societ\u00e0 armatoriale e dei premi alla clientela da corrispondere da parte delle societ\u00e0 distributrici. I debiti verso il personale sono relativi a partite correnti del mese di dicembre, nonch\u00e9 alle ferie maturate e non godute, ai ratei per 13ma e 14ma mensilit\u00e0 ed ai premi di fine anno ivi compresi quelli  istituzionalmente dovuti agli organici delle societ\u00e0 francese e messicane in ragione delle rispettive normative.  Si segnala come alla data del 31 dicembre 2022 nelle altre passivit\u00e0 correnti siano presenti debiti  nei confronti di parti correlate persone fisiche per complessivi euro 3.431 migliaia legati a compensi  per prestazioni di lavoro subordinato, compensi in qualit\u00e0 di membri del Consiglio di  Amministrazione  della  Capogruppo e accantonamenti per premialit\u00e0  MBO ed LTI dei  key  managers. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-745": {
   "value": "NOTA 20. Passivit\u00e0 fiscali Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Per imposte sul valore aggiunto  718   468   251  Per fondo imposte sui redditi dell'esercizio  1.415   1.842   (428) Per ritenute d'acconto da versare 1.307  1.432  (124) Per imposte indirette e debiti altri  1.289   401   888  Passivit\u00e0 fiscali 4.730  4.142  588  Al 31 dicembre 2022 la posta in esame presenta un saldo pari a euro 4.730 migliaia, in aumento rispetto al saldo al 31 dicembre 2021 di complessivi euro 588 migliaia di cui euro 251 migliaia per maggior  debito IVA  e per euro 888 migliaia per imposte indirette e debiti altri, parzialmente compensato da una riduzione di euro 428 migliaia per un maggior debito per fondo imposte sui redditi dell\u2019esercizio ed euro 124 migliaia per ritenute d\u2019acconto da versare. La variazione in aumento della voce \u201cPer imposte indirette e debiti altri\u201d  \u00e8  rappresentata principalmente dall\u2019adesione alla procedura di  riversamento del credito d\u2019imposta Ricerca e Sviluppo relativo della societ\u00e0 Fruttital di cui si \u00e8 riferito in sede di relazione. Si segnala che ad oggi non esistono scaduti relativamente alla voce in esame. NOTA 21. Altre passivit\u00e0 correnti  Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Verso Enti Pubblici Previdenziali  3.474   3.392   82  Debiti vs il personale  12.213   10.190   2.023  Debiti legati ad operazioni per conto terzi 682  1.295  (613) Altri debiti  6.211   4.772   1.439  Ratei e risconti passivi  1.089   1.162   (73) Altre passivit\u00e0 correnti  23.669   20.811   2.858  Al 31 dicembre 2022 la voce \u201cAltre passivit\u00e0 correnti\u201d presenta un incremento pari ad euro 2.858 migliaia, dovuto principalmente all\u2019incremento della voce dei debiti verso il personale per euro 2.023 legato essenzialmente all\u2019iscrizione del premio LTI/MBO di competenza dell\u2019esercizio 2022 ed all\u2019aumento della voce altri debiti per euro 1.439 migliaia principalmente legato ad una crescita dei ricavi sospesi di competenza dell\u2019esercizio successivo relativamente alla societ\u00e0 armatoriale e dei premi alla clientela da corrispondere da parte delle societ\u00e0 distributrici. I debiti verso il personale sono relativi a partite correnti del mese di dicembre, nonch\u00e9 alle ferie maturate e non godute, ai ratei per 13ma e 14ma mensilit\u00e0 ed ai premi di fine anno ivi compresi quelli  istituzionalmente dovuti agli organici delle societ\u00e0 francese e messicane in ragione delle rispettive normative. Si segnala come alla data del 31 dicembre 2022 nelle altre passivit\u00e0 correnti siano presenti debiti nei confronti di parti correlate persone fisiche per complessivi euro 3.431 migliaia legati a compensi per prestazioni di lavoro subordinato, compensi in qualit\u00e0 di membri del Consiglio di Amministrazione  della  Capogruppo e accantonamenti per premialit\u00e0  MBO ed LTI dei  key managers. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "NOTA 22. Informativa di settore<span class=\"ls0 ws0\"> </span>Sulla base dell\u2019attuale struttura organizzativa del Gruppo Orsero, si r<span class=\"_ _1\"></span>iportano di seguito le<span class=\"_ _1ec\"> </span>informazioni richieste dall\u2019IFRS 8 sudd<span class=\"_ _5f\"></span>iv<span class=\"_ _1\"></span>ise per \u201csettore d<span class=\"_ _5f\"></span>i at<span class=\"_ _1\"></span>tivit\u00e0\u201d. Le <span class=\"ff8 lse ws14\">perfo<span class=\"_ _5f\"></span>rmance<span class=\"_ _3\"></span><span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"lsf ws48\">e l\u2019andame<span class=\"_ _1\"></span>nto<span class=\"_ _1ec\"> </span></span></span></span>dei tre settori in cui il Gruppo<span class=\"_ _3\"></span> opera vengono monitorati e valutati sulla base<span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls17 ws3\">principalment<span class=\"_ _1\"></span>e</span> <span class=\"_ _37\"></span><span class=\"ls1b ws2e\">dei<span class=\"_ _1ec\"> </span></span></span>ricavi e dell\u2019<span class=\"ff8 ls2b wsbb\">A<span class=\"_ _1\"></span>dju<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span></span><span class=\"ws0\"> E<span class=\"ls2 ws61\">BITDA</span></span>; quest\u2019ultimo parametro, sebbene, non definito dai principi contabili<span class=\"_ _1ec\"> </span>internazionali costituisce l\u2019indicatore ch<span class=\"ls11 ws90\">e rappresen<span class=\"_ _5f\"></span>ta le reali <span class=\"ff8 lse ws14\">perfo<span class=\"_ _5f\"></span>rmance<span class=\"ff1 ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"lsf ws25\">commer<span class=\"_ _1\"></span>ciali<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span></span></span></span>Gruppo. L\u2019<span class=\"ff8 lsf ws1f\">A<span class=\"_ _1\"></span>djusted</span><span class=\"ls0 ws0\"> <span class=\"_ _46\"> </span>E<span class=\"ls2 ws61\">BITDA</span> <span class=\"_ _46\"> </span><span class=\"lse ws1e3\">si de<span class=\"_ _5f\"></span>termina com<span class=\"_ _5f\"></span>e risulta<span class=\"_ _5f\"></span>to operati<span class=\"_ _5f\"></span>vo (E<span class=\"ls19 ws2b\">BIT<span class=\"ls0 wsda\">) depurato degli<span class=\"_ _1ec\"> </span></span></span></span></span>ammortam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i, degli a<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>cantonam<span class=\"_ _5f\"></span>ent<span class=\"_ _1\"></span>i, dei<span class=\"_ _3\"></span> costi/pro<span class=\"_ _5f\"></span>venti aventi nat<span class=\"_ _3\"></span>ura non ri<span class=\"_ _3\"></span>corrente <span class=\"_ _5f\"></span>e dei costi<span class=\"_ _1ec\"> </span>legat<span class=\"_ _1\"></span>i al<span class=\"ls0 ws28\">la premialit\u00e0 <span class=\"ls11 ws9e\">del Top<span class=\"_ _5f\"></span> Management<span class=\"ls19 wsb5\">. Il parametro cos\u00ec <span class=\"_ _1\"></span>determinato non c<span class=\"_ _1\"></span>onsidera <span class=\"ls0 ws28\">i proventi<span class=\"_ _1ec\"> </span></span></span></span></span>finanziari, gli <span class=\"ws8b\">oneri finanziari</span> <span class=\"_ _5f\"></span><span class=\"ls11 ws13\">e le differenze cam<span class=\"_ _5f\"></span>bio<span class=\"ls19 ws2d\">, le imposte<span class=\"ls0 ws0\"> <span class=\"lsf ws1d\">sul re<span class=\"_ _1\"></span>ddito</span></span></span><span class=\"ws23\">, <span class=\"ls0 ws1e\">gli altri proventi/oneri da<span class=\"_ _1ec\"> </span></span></span></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws27\">no<span class=\"_ _1\"></span>nch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _40\"></span></span></span><span class=\"ws5e\">la quota del<span class=\"ls0 ws0\">l\u2019utile/perdita <span class=\"_ _40\"></span><span class=\"ws47\">di partecipazioni contabilizzate con il</span> <span class=\"_ _37\"></span><span class=\"lsf ws1f\">metodo<span class=\"_ _1\"></span> </span></span></span>del patrimonio nett<span class=\"_ _1\"></span>o.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac             al 31 dicembre 2022<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding<span class=\"_ _1ec\"> </span>&amp; Servizi<span class=\"_ _1ec\"> </span>Elisioni/ scritture<span class=\"_ _1ec\"> </span>consolidamento<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Ricavi vs<span class=\"_ _3\"></span> terzi<span class=\"ls0 ws0\"> </span>1.091.<span class=\"_ _5f\"></span>640 <span class=\"fc1 ls0 ws0\"> </span>99.891<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span>4.753 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>1.196.<span class=\"_ _5f\"></span>284 <span class=\"fc1 ls0 ws0\"> </span>Ricavi <span class=\"ls17 ws3\">Gruppo<span class=\"ls0 ws0\"> <span class=\"_ _156\"> </span></span></span><span class=\"fc0\">56 </span><span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span></span><span class=\"fc0\">42.533 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _76\"> </span><span class=\"fc0 lse ws14\">6.837 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0 lse ws14\">(49.426)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _9a\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span></span>Ricavi del settore<span class=\"_ _1ec\"> </span>1.091.696 <span class=\"fc1\"> </span>142.423 <span class=\"fc1\"> </span>11.590 <span class=\"fc1\"> </span>(49.426)<span class=\"fc1\"> </span>1.196.284 <span class=\"fc1\"> </span>Adjusted E<span class=\"ls25 ws4d\">BITDA<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>35.017 <span class=\"fc1\"> </span>48.292 <span class=\"fc1\"> </span>(7.251)<span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>76.058 <span class=\"fc1\"> </span>Adjusted E<span class=\"ls1b ws2e\">BIT<span class=\"_ _1\"></span></span> <span class=\"_ _123\"> </span><span class=\"fc0\">19.199 </span> <span class=\"_ _da\"> </span><span class=\"fc0\">34.850 </span> <span class=\"_ _c0\"> </span><span class=\"fc0\">(8.350)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- </span> <span class=\"_ _123\"> </span><span class=\"fc0\">45.699 </span> Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _111\"> </span><span class=\"fc0 lse ws14\">(14.484)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"fc0 lse ws14\">(12.58<span class=\"_ _3\"></span>2)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _c1\"> </span></span><span class=\"ls18 ws21\">(1.<span class=\"_ _1\"></span>047)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span></span></span>(28.114)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>334)<span class=\"fc1 ls0 ws0\"> </span>(859)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(51)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>(2.<span class=\"_ _1\"></span>245)<span class=\"fc1 ls0 ws0\"> </span>Proventi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>non rico<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fb\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span><span class=\"fc0 ws14\">72 </span><span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span><span class=\"fc0 ws14\">(72)</span><span class=\"ls0 ws0\"> <span class=\"_ _157\"> </span><span class=\"fc0\">- </span> </span>Oneri no<span class=\"_ _3\"></span>n ri<span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> <span class=\"_ _fe\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.57<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c7\"> </span></span><span class=\"fc0 ws14\">(59)</span><span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span><span class=\"fc0 ls18 ws21\">(4<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>1)</span> <span class=\"_ _3c\"> </span></span><span class=\"fc0 ws14\">72 </span><span class=\"ls0 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>758)</span> </span>Interessi attivi<span class=\"ls0 ws0\"> </span>21<span class=\"ls0 ws0\">0 <span class=\"fc1\"> </span></span>66 <span class=\"fc1 ls0 ws0\"> </span>232 <span class=\"fc1 ls0 ws0\"> </span>(1<span class=\"ls18 ws21\">87<span class=\"ls0 ws0\">)<span class=\"fc1\"> </span></span></span>321 <span class=\"fc1 ls0 ws0\"> </span>Interessi passivi<span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"fc0 ls11 ws23\">(1.7<span class=\"lse ws14\">67</span></span><span class=\"fc0\">)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">(40<span class=\"_ _3\"></span>0)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.10<span class=\"_ _1\"></span>1)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _3c\"> </span><span class=\"fc0\">1</span></span></span>87<span class=\"ls0 ws0\"> <span class=\"fc1\"> <span class=\"_ _a3\"> </span></span><span class=\"ls18 ws21\">(4<span class=\"_ _1\"></span>.08<span class=\"_ _1\"></span>1)</span><span class=\"fc1\"> </span></span></span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0 ls18 ws21\">(1.64<span class=\"_ _1\"></span>3)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">8 </span> <span class=\"_ _83\"> </span><span class=\"fc0 lse ws14\">26 </span> <span class=\"_ _33\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>609)</span> </span>Quota risultato di<span class=\"_ _1ec\"> </span>partecipazioni<span class=\"_ _1ec\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate met<span class=\"_ _1\"></span>odo del<span class=\"_ _1ec\"> </span>patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> </span>- <span class=\"fc1\"> <span class=\"_ _fb\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _a9\"> </span></span>- <span class=\"fc1\"> <span class=\"_ _a9\"> </span></span><span class=\"lse ws14\">2.041 </span><span class=\"fc1\"> <span class=\"_ _2c\"> </span></span><span class=\"lse ws14\">2.041 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Rivalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni 1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _104\"> </span></span>1 <span class=\"fc1 ls0 ws0\"> </span>Svalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni (1)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _16\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _a9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f5\"> </span></span>(1)<span class=\"fc1 ls0 ws0\"> </span>Dividendi infragruppo<span class=\"ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0\">- </span> <span class=\"_ _fb\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">19.839 </span> <span class=\"_ _c0\"> </span><span class=\"fc0 lse ws14\">(19.83<span class=\"_ _3\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _7e\"> </span><span class=\"fc0\">- </span> </span></span></span>Risultato di negoziazione<span class=\"_ _1ec\"> </span>titoli e partecipazioni e<span class=\"_ _1ec\"> </span>divide<span class=\"_ _1\"></span>ndi te<span class=\"_ _1\"></span>rzi<span class=\"ls0 ws0\"> </span>10 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _c9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _a9\"> </span></span>(25)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _d1\"> </span></span>(467)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _5d\"> </span></span>(483)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> </span>14.439 <span class=\"fc1\"> </span>34.466 <span class=\"fc1\"> </span>5.491 <span class=\"fc1\"> </span>(18.265)<span class=\"fc1\"> </span>36.131 <span class=\"fc1\"> </span>Impost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito<span class=\"ls0 ws0\"> <span class=\"_ _86\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>612)</span> <span class=\"_ _c7\"> </span><span class=\"fc0 lse ws14\">(716)</span> <span class=\"_ _bc\"> </span><span class=\"fc0 lse ws14\">1.658 </span> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>3.67<span class=\"_ _1\"></span>1)</span> </span>Utile/perdita dell'esercizio<span class=\"ws0\"> </span>9.827 <span class=\"fc1\"> </span>33.749 <span class=\"fc1\"> </span>7.149 <span class=\"fc1\"> </span>(18.265)<span class=\"fc1\"> </span>32.460 <span class=\"fc1\"> </span>Valori in migliaia \u20ac             al 31 dicembre 2022<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _76\"> </span>Shipp<span class=\"_ _1\"></span>ing<span class=\"_ _1ec\"> </span>Holding &amp;<span class=\"_ _1ec\"> </span>Servizi<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Attivit\u00e0 settoriali <span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"fc0 lse ws14\">341.935 </span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">103.491 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _11c\"> </span><span class=\"fc0 lse ws14\">271.797 </span> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">717.223 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Partecipazioni in collegate<span class=\"ws0\"> <span class=\"_ _36\"> </span><span class=\"fc0 lse ws14\">5.1<span class=\"_ _3\"></span>19 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _157\"> </span></span>13.301 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ce\"> </span></span>18.421 <span class=\"fc1 ls0 ws0\"> </span></span></span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Attivi<span class=\"_ _5f\"></span>t\u00e0 aggregato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span><span class=\"fc0\">347.054 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">103.491 </span> <span class=\"_ _33\"> </span><span class=\"fc0\">285.098 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">735.643 </span> </span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Passiv<span class=\"_ _3\"></span>it\u00e0 aggre<span class=\"_ _5f\"></span>gato<span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span><span class=\"fc0\">243.425 </span> <span class=\"_ _90\"> </span><span class=\"fc0\">35.240 </span> <span class=\"_ _83\"> </span><span class=\"fc0\">131.464 </span> <span class=\"_ _90\"> </span><span class=\"fc0\">410.129 </span> </span>Patrimonio netto aggregato <span class=\"_ _bb\"> </span><span class=\"fc0\">103.629 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">68.251 </span> <span class=\"_ _cb\"> </span><span class=\"fc0\">153.634 </span> <span class=\"_ _94\"> </span><span class=\"fc0\">325.515 </span> Valori in migliaia \u20ac             al 31 dicembre 2021<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding<span class=\"_ _1ec\"> </span>&amp; Servizi<span class=\"_ _1ec\"> </span>Elisioni/ scritture<span class=\"_ _1ec\"> </span>consolidamento<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Ricavi vs<span class=\"_ _3\"></span> terzi<span class=\"ls0 ws0\"> </span>1.000.<span class=\"_ _5f\"></span>412 <span class=\"ls0 ws0\"> </span>64.815<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span>4.548 <span class=\"ls0 ws0\"> </span>- 1.069.<span class=\"_ _5f\"></span>776<span class=\"_ _1ec\"> </span>Ricavi G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0 ws0\"> <span class=\"_ _156\"> </span></span><span class=\"ws14\">47 <span class=\"ls0 ws0\"> <span class=\"_ _c9\"> </span></span>39.010 <span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span></span>6.027 <span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span>(45.084)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span>- </span></span>Ricavi del settore<span class=\"_ _1ec\"> </span>1.000.459 103.825 10.576 (45.084)<span class=\"_ _1ec\"> </span>1.069.776<span class=\"_ _1ec\"> </span>Adjusted E<span class=\"ls25 ws4d\">BITDA<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span></span>35.437 24.407 (6.916)- 52.929 Adjusted E<span class=\"ls1b ws2e\">BIT<span class=\"_ _1\"></span></span> 20.300 13.122 (7.895)- 25.526 Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _111\"> </span><span class=\"lse ws14\">(13.534)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span><span class=\"lse ws14\">(10.48<span class=\"_ _3\"></span>8)<span class=\"ls0 ws0\"> <span class=\"_ _c1\"> </span></span>(973)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span>-  <span class=\"_ _104\"> </span><span class=\"lse ws14\">(24.994)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.603)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">(798)</span> <span class=\"_ _77\"> </span><span class=\"ls1c ws2f\">(7)</span> <span class=\"_ _c7\"> </span>-  <span class=\"_ _f5\"> </span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.40<span class=\"_ _1\"></span>8)</span> </span>Proventi<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>non rico<span class=\"_ _5f\"></span>rrenti<span class=\"ls0 ws0\"> <span class=\"_ _90\"> </span></span><span class=\"ws14\">1.839 <span class=\"ls0 ws0\"> <span class=\"_ _de\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span></span>151 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span></span>(82)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span><span class=\"lse ws14\">1.9<span class=\"_ _5f\"></span>09 <span class=\"ls0 ws0\"> </span></span></span></span>Oneri no<span class=\"_ _3\"></span>n ri<span class=\"_ _5f\"></span>correnti<span class=\"ls0 ws0\"> <span class=\"_ _fe\"> </span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>2.58<span class=\"_ _1\"></span>6)</span> <span class=\"_ _c7\"> </span></span><span class=\"ws14\">(33)<span class=\"ls0 ws0\"> <span class=\"_ _d1\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.77<span class=\"_ _1\"></span>3)</span> <span class=\"_ _3c\"> </span></span>82 <span class=\"ls0 ws0\"> <span class=\"_ _13b\"> </span><span class=\"ls18 ws21\">(4.<span class=\"_ _1\"></span>310)</span> </span></span>Interessi attivi<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"lse ws14\">191<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span></span>53 <span class=\"ls0 ws0\"> <span class=\"_ _11c\"> </span></span>249 <span class=\"ls0 ws0\"> <span class=\"_ _b2\"> </span></span>(141)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _db\"> </span><span class=\"lse ws14\">352 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>Interessi passivi<span class=\"ls0 ws0\"> <span class=\"_ _a6\"> </span><span class=\"ls18 ws21\">(1<span class=\"_ _1\"></span>.552)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">(285)</span> <span class=\"_ _77\"> </span><span class=\"ls18 ws21\">(1.95<span class=\"_ _1\"></span>7)</span> <span class=\"_ _3c\"> </span><span class=\"lse ws14\">141 </span> <span class=\"_ _a3\"> </span><span class=\"ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>4 <span class=\"ls0 ws0\"> </span>(40)<span class=\"ls0 ws0\"> </span>25 <span class=\"ls0 ws0\"> </span>- (11)<span class=\"ls0 ws0\"> </span>Quota risultato di<span class=\"_ _1ec\"> </span>partecipazioni<span class=\"_ _1ec\"> </span>cont<span class=\"_ _1\"></span>abiliz<span class=\"_ _1\"></span>zate met<span class=\"_ _1\"></span>odo del<span class=\"_ _1ec\"> </span>patri<span class=\"_ _5f\"></span>monio ne<span class=\"_ _5f\"></span>tto<span class=\"ls0 ws0\"> </span>-  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">1.019 </span> <span class=\"_ _2c\"> </span><span class=\"lse ws14\">1.019 <span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span>Rivalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni 1 <span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _104\"> </span></span>1 <span class=\"ls0 ws0\"> </span>Svalutazione tit<span class=\"_ _1\"></span>oli e<span class=\"_ _1ec\"> </span>partecipazioni -  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _a9\"> </span>-  <span class=\"_ _104\"> </span>- Dividendi infragruppo<span class=\"ws0\"> <span class=\"_ _94\"> </span>-  <span class=\"_ _fb\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"lse ws14\">16.943 </span> <span class=\"_ _c0\"> </span><span class=\"lse ws14\">(16.94<span class=\"_ _3\"></span>3)<span class=\"ls0 ws0\"> <span class=\"_ _7e\"> </span>- </span></span></span>Risultato di negoziazione<span class=\"_ _1ec\"> </span>titoli e partecipazioni e<span class=\"_ _1ec\"> </span>divide<span class=\"_ _1\"></span>ndi te<span class=\"_ _1\"></span>rzi<span class=\"ls0 ws0\"> </span>9 <span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span>-  <span class=\"_ _a9\"> </span><span class=\"ls1c ws2f\">(7)</span> <span class=\"_ _c7\"> </span>-  <span class=\"_ _104\"> </span></span>3 <span class=\"ls0 ws0\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> </span>18.206 12.817 5.736 (15.923)<span class=\"_ _1ec\"> </span>20.835 Impost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito<span class=\"ls0 ws0\"> <span class=\"_ _86\"> </span><span class=\"ls18 ws21\">(4.<span class=\"_ _1\"></span>664)</span> <span class=\"_ _c7\"> </span><span class=\"lse ws14\">685 </span> <span class=\"_ _b2\"> </span><span class=\"lse ws14\">1.652 </span> <span class=\"_ _73\"> </span>- <span class=\"_ _1\"></span> <span class=\"_ _104\"> </span><span class=\"ls18 ws21\">(2.32<span class=\"_ _1\"></span>7)</span> </span>Utile/perdita dell'esercizio<span class=\"ws0\"> </span>13.542 13.502 7.387 (15.923)<span class=\"_ _1ec\"> </span>18.508 Valori in migliaia \u20ac             al 31 dicembre 2021<span class=\"_ _1ec\"> </span>Distribuzione <span class=\"_ _55\"> </span>Shipping<span class=\"_ _1ec\"> </span>Holding &amp;<span class=\"_ _1ec\"> </span>Servizi<span class=\"_ _1ec\"> </span>Totale<span class=\"_ _1ec\"> </span>Attivit\u00e0 settoriali <span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"lse ws14\">328.952 </span> <span class=\"_ _c3\"> </span><span class=\"lse ws14\">83.916 </span> <span class=\"_ _ca\"> </span><span class=\"lse ws14\">245.541 <span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _81\"> </span><span class=\"lse ws14\">658.40<span class=\"_ _5f\"></span>9 <span class=\"ls0 ws0\"> </span></span></span></span></span>Partecipazioni in collegate<span class=\"ws0\"> <span class=\"_ _36\"> </span><span class=\"lse ws14\">5.1<span class=\"_ _3\"></span>19 <span class=\"ls0 ws0\"> <span class=\"_ _cb\"> </span>-  <span class=\"_ _145\"> </span></span>9.481 <span class=\"ls0 ws0\"> <span class=\"_ _ca\"> </span></span>14.<span class=\"_ _3\"></span>601 <span class=\"ls0 ws0\"> </span></span></span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Attivi<span class=\"_ _5f\"></span>t\u00e0 aggregato<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _3a\"> </span>334.072  <span class=\"_ _c3\"> </span>83.916  <span class=\"_ _ca\"> </span>255.022  <span class=\"_ _90\"> </span>673.009 </span>Totale<span class=\"_ _5f\"></span> <span class=\"_ _1\"></span>Passiv<span class=\"_ _3\"></span>it\u00e0 aggre<span class=\"_ _5f\"></span>gato<span class=\"ls0 ws0\"> <span class=\"_ _c0\"> </span>236.201  <span class=\"_ _c3\"> </span>35.901  <span class=\"_ _9a\"> </span>102.141  <span class=\"_ _94\"> </span>374.243 </span>Patrimonio netto aggregato <span class=\"_ _bb\"> </span>97.870  <span class=\"_ _33\"> </span>48.016  <span class=\"_ _ca\"> </span>152.881  <span class=\"_ _90\"> </span>298.766 <div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs988\">In confo<span class=\"_ _5f\"></span>rmit\u00e0 a qua<span class=\"_ _3\"></span>nto i<span class=\"_ _3\"></span>ndicato<span class=\"_ _5f\"></span> nell\u2019IFRS<span class=\"_ _3\"></span> 8, nell<span class=\"_ _5f\"></span>a tabella<span class=\"_ _5f\"></span> sovrastant<span class=\"_ _3\"></span>e, si fo<span class=\"_ _5f\"></span>rnisce l\u2019in<span class=\"_ _5f\"></span>formativa ci<span class=\"_ _5f\"></span>rca<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4b gs989\">il totale attivo, il totale p<span class=\"_ _5f\"></span>assivo, l\u2019importo dell\u2019investimento in societ\u00e0 collegate e, infine, il<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs98a\">p<span class=\"ws1e\">atrimonio netto aggregato suddivisi per settore. Si specif<span class=\"_ _1\"></span>ica che i dati settoriali indicati all\u2019interno<span class=\"_ _1ec\"> </span></span><span class=\"ws1e\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws81 gs98b\">della nota illustrativa devono essere letti insieme agli indicatori di <span class=\"ff8 ls18 ws21\">perf<span class=\"_ _1\"></span>orm<span class=\"_ _1\"></span>ance</span><span class=\"ws0\"> <span class=\"_ _3f\"> </span><span class=\"ls19 wsa4\">e<span class=\"_ _1\"></span>spressi nella<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 wsa4\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gs98c\">relazione <span class=\"ws16\">degli amministratori</span> <span class=\"ls19 ws22\">sulla gestione. </span> </div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls2d ws124 gs98d\">Clien<span class=\"ls34 wsf9\">te principale<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gs98e\">Si segnala che non sussistono ricavi provenienti da operazioni con un singolo cliente esterno pari o<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs98f\">superio<span class=\"_ _5f\"></span>ri al 10% de<span class=\"_ _3\"></span>i rica<span class=\"_ _5f\"></span>vi comp<span class=\"_ _5f\"></span>lessivi del<span class=\"_ _3\"></span> Gruppo<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gs991\">NOTA 23. Ricavi <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs992\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _3d\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"c w96 h10 gs993\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws23\">Ricavi p<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>vendita m<span class=\"_ _5f\"></span>erci<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w97 h10 gs994\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.091.<span class=\"_ _5f\"></span>466 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w97 h10 gs995\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.000.<span class=\"_ _5f\"></span>714 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w98 h10 gs996\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">90.752<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gs997\">Ricavi per prestazioni di servizi<span class=\"ws0\"> <span class=\"_ _63\"> </span><span class=\"fc0 lse ws14\">104<span class=\"_ _5f\"></span>.817 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _9e\"> </span></span>69.062 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span></span>35.756 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs998\">Totale Ricavi <span class=\"_ _158\"> </span><span class=\"fc0\">1.196.284 </span> <span class=\"_ _7a\"> </span><span class=\"fc0\">1.069.776 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">126.508 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsa7 gs999\">Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span> 20<span class=\"ls0 ws0\">22 <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">i<span class=\"_ _1\"></span>l fatturato \u00e8 par<span class=\"_ _1\"></span>i ad euro <span class=\"lse ws14\">1.196.<span class=\"_ _3\"></span>284<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia, con un incremento di euro <span class=\"ls18 ws21\">126.508</span><span class=\"ws0\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs99a\">migliaia rispetto al 31 dicembre 20<span class=\"ws0\">21</span>. Per un\u2019approfondita analisi delle vendite si rinvia a quanto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gs99b\">riportato nella relazione unica sulla gestione<span class=\"_ _1\"></span>, al paragrafo \u201cCommento alle <span class=\"ff8 lse ws14\">perfo<span class=\"_ _3\"></span>rma<span class=\"_ _5f\"></span>nce<span class=\"ff1 ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"lsf ws11a\">de<span class=\"_ _1\"></span>i setto<span class=\"_ _1\"></span>ri<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls16 ws48 gs99c\">di a<span class=\"_ _5f\"></span>ttivit\u00e0\u201d<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _1\"></span><span class=\"lsf wse7\">Si segna<span class=\"_ _1\"></span>la che i ricav<span class=\"_ _1\"></span>i del Gruppo de<span class=\"_ _1\"></span>rivano<span class=\"_ _1\"></span> princi<span class=\"_ _1\"></span>palmente<span class=\"_ _1\"></span> dalla vendi<span class=\"_ _1\"></span>ta</span> <span class=\"_ _1\"></span><span class=\"lsf wse7\">dei p<span class=\"_ _1\"></span>rodotti<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf wse7\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws12b gs99d\">ortofru<span class=\"_ _5f\"></span>tticoli <span class=\"_ _5f\"></span>freschi pro<span class=\"_ _5f\"></span>venienti<span class=\"_ _5f\"></span> da gran p<span class=\"_ _3\"></span>arte<span class=\"_ _5f\"></span> dei Pa<span class=\"_ _5f\"></span>esi del <span class=\"ls0 ws0\">M</span>ond<span class=\"_ _5f\"></span>o, sui te<span class=\"_ _5f\"></span>rritori d<span class=\"_ _5f\"></span>i propria<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gs99e\">competenza.<span class=\"_ _3\"></span> <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h23 ff3 fse fc1 sc0 ls34 wsf9 gs99f\">Informazioni pe<span class=\"_ _1\"></span>r area <span class=\"_ _1\"></span>geografica<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs9a0\">L\u2019analisi delle informazioni per area geografica mostra il dett<span class=\"_ _1\"></span>aglio dei ricavi del Gruppo suddivisi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs9a1\">per le principali aree <span class=\"_ _3\"></span>geografiche (per tali intendendos<span class=\"_ _3\"></span>i le aree geografiche n<span class=\"_ _3\"></span>elle quali \u00e8 si<span class=\"_ _3\"></span>tuata<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsd9 gs9a2\">la rela<span class=\"_ _5f\"></span>tiva socie<span class=\"_ _5f\"></span>t\u00e0 del G<span class=\"_ _5f\"></span>ruppo Orse<span class=\"_ _3\"></span>ro che<span class=\"_ _5f\"></span> abbia ge<span class=\"_ _5f\"></span>nerato il <span class=\"_ _5f\"></span>ricavo) pe<span class=\"_ _5f\"></span>r<span class=\"ls0 ws0\"> <span class=\"ws16\">gli <span class=\"_ _1\"></span>esercizi 20</span>22 <span class=\"ls23 ws57\">e 2<span class=\"_ _1\"></span>0</span>21 <span class=\"ls2a ws3e\">d<span class=\"_ _1\"></span>a<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls2a ws3e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gs9a3\">cui si e<span class=\"_ _5f\"></span>vince la na<span class=\"_ _5f\"></span>tura sosta<span class=\"_ _5f\"></span>nzialme<span class=\"_ _3\"></span>nte euro<span class=\"_ _5f\"></span>centrica d<span class=\"_ _5f\"></span>el Grupp<span class=\"_ _3\"></span>o.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs9a4\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _7c\"> </span><span class=\"fc0\">Variazione</span> </div><div class=\"c wcd h10 gs9a5\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Europa<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w97 h10 gs9a6\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1.147.389 <span class=\"fc1\"> </span></div></div><div class=\"c wce h10 gs9a7\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1.020.241 <span class=\"fc1\"> </span></div></div><div class=\"c wcf h10 gs9a8\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">127.149 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h27 ff8 fs2 fc1 sc0 ls35 wsf7 gs9a9\">di cui Italia<span class=\"ls0 ws0\"> <span class=\"_ _159\"> </span><span class=\"fc0 ls31 wsed\">538.233 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">470.255 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">67.978 </span> </span></div><div class=\"t m0 h27 ff8 fs2 fc1 sc0 ls14 wsf1 gs9aa\">di cui Francia<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _15a\"> </span><span class=\"fc0 ls31 wsed\">190.456 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">200.673 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">(<span class=\"_ _1\"></span>10.217)</span> </span></div><div class=\"t m0 h27 ff8 fs2 fc1 sc0 ls33 wsf2 gs9ab\">di cui<span class=\"_ _1\"></span> <span class=\"ls13 ws18e\">Pen<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>sola<span class=\"_ _1\"></span> Ib<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ca<span class=\"ls0 ws0\"> <span class=\"_ _155\"> </span><span class=\"fc0 ls31 wsed\">388.645 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">323.177 </span> <span class=\"_ _c5\"> </span><span class=\"fc0 ls31 wsed\">65.468 </span> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gs9ac\">America Latina <span class=\"_ _1\"></span>e Nord Am<span class=\"_ _1\"></span>erica<span class=\"ws0\"> <span class=\"_ _aa\"> </span><span class=\"fc0\">48.894 </span> <span class=\"_ _ad\"> </span><span class=\"fc0\">49.535 </span> <span class=\"_ _147\"> </span><span class=\"fc0\">(641)</span><span class=\"ff8 fs2\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gs9ad\">Totale Ricavi <span class=\"_ _158\"> </span><span class=\"fc0\">1.196.284 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">1.069.776 </span> <span class=\"_ _a2\"> </span><span class=\"fc0\">126.508 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws175 gs9ae\">Come evide<span class=\"_ _1\"></span>nziato nel<span class=\"_ _1\"></span>la tabella sovrast<span class=\"_ _1\"></span>ante, l\u2019are<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Europa ha <span class=\"lse ws134\">rappresenta<span class=\"_ _5f\"></span>to il vero<span class=\"_ _5f\"></span> centro<span class=\"_ _1ec\"> </span></span><span class=\"lse ws134\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs9af\">dell\u2019attivit\u00e0 del Gruppo Orsero men<span class=\"_ _3\"></span>tre i ricavi conseguiti in<span class=\"_ _3\"></span> America derivano dalle attivit\u00e0<span class=\"_ _3\"></span> svolte<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gs9b0\">in Messico oltre che da quelle svolte in<span class=\"_ _1\"></span> Costa Rica, Cile, Argentina e Colombia. La variazione dei<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws5e gs9b1\">ricav<span class=\"_ _1\"></span>i da un anno all\u2019altro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls23 ws54\">per<span class=\"_ _1\"></span> le so<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>et\u00e0 eu<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>pee</span> <span class=\"_ _40\"></span><span class=\"ws47\">riflette le variazioni registrate <span class=\"ls1b ws7d\">nei v<span class=\"_ _1\"></span>olum<span class=\"_ _1\"></span>i e n<span class=\"_ _1\"></span>ei<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws47\"><span class=\"ls1b ws7d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gs9b2\">prezzi medi unitari dei pr<span class=\"_ _3\"></span>odotti ortofrutticoli venduti, cui si som<span class=\"_ _3\"></span>mano i ricavi della so<span class=\"_ _3\"></span>ciet\u00e0<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gs9b3\">armatoriale che essendo le<span class=\"_ _3\"></span>gati al dollaro (valuta n<span class=\"_ _3\"></span>ella quale sono tipicamente<span class=\"_ _3\"></span> denominati i noli<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gs9b4\">marittimi) risentono in maniera rilevante della variabilit\u00e0 dei tassi di cambio e dell\u2019adeguamento<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gs9b5\">nolo in funzione della variabilit\u00e0 del costo del carburante (effetto clausola BAF). Per l\u2019area America<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gs9b6\">Latina la variabilit\u00e0 si lega essenzialment<span class=\"_ _1\"></span>e alla dinamica volumi e prezzi unitari delle esportazioni di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gs9b7\">avocado. <span class=\"_ _69\"> </span><span class=\"ls0 wsde\">Si segnala, infine, come per i <span class=\"_ _5f\"></span>ric<span class=\"_ _1\"></span>avi del G<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>uppo la componente valutaria rivesta<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gs9b8\">un\u2019importanza non significativa, stante il fatto che i <span class=\"_ _5f\"></span>ric<span class=\"_ _1\"></span>avi delle socie<span class=\"_ _3\"></span>t\u00e0 distributrici, ad eccezione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gs9b9\">di quelli della societ<span class=\"_ _1\"></span>\u00e0 messicana sono tutti espressi in euro.<span class=\"ls0 ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-719": {
   "value": "NOTA 24. Costo del venduto<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tabella<span class=\"_ _5f\"></span> \u00e8 esposto il costo del<span class=\"_ _5f\"></span> venduto per desti<span class=\"_ _5f\"></span>nazione e per na<span class=\"_ _3\"></span>tura.<span class=\"ls0\"> </span>Valori in migliaia \u20ac <span class=\"_ _133\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">Variazione</span> Costi <span class=\"ls0 ws16\">acquisto materie prime, imballi, pallet e merci<span class=\"ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0 lse ws14\">769.439 </span> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">721.56<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>47.878 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Costi su provvigioni su acquisti e vendite e premi alla clientela<span class=\"ws0\"> </span>1.992 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>1.965 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>26 <span class=\"fc1 ls0 ws0\"> </span>Costi di trasporto e movi<span class=\"_ _1\"></span>mentazione <span class=\"ls0 ws0\"> <span class=\"_ _15b\"> </span><span class=\"fc0 lse ws14\">163.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>138.335 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">25.148 </span> </span></span></span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _15c\"> </span><span class=\"fc0 lse ws14\">30.306<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>29.533<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>773 <span class=\"fc1 ls0 ws0\"> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"fc0 lse ws14\">22.<span class=\"_ _5f\"></span>368 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>20.742 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.626 </span> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _6c\"> </span><span class=\"fc0 lse ws14\">911 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">798 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">114 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>Costi per servizi manutentivi e lavorazioni esterne<span class=\"ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">35.842 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">30.<span class=\"_ _5f\"></span>004 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>5.838 <span class=\"fc1 ls0 ws0\"> </span></span></span>Costi energetici<span class=\"ls0 ws0\"> <span class=\"_ _15d\"> </span><span class=\"fc0 lse ws14\">14.617<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>7.030 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">7.587 </span> </span></span></span>Costi bunker<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">42.<span class=\"_ _3\"></span>691 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>26.<span class=\"_ _5f\"></span>026 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>16.665<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Noleggi Navi e contenitori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">4.228 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">6.121 </span> <span class=\"_ _90\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>894)</span> </span>Af<span class=\"_ _1\"></span>fit<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> e n<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>ggi<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span><span class=\"fc0 lse ws14\">1.075 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.127 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(52)</span> </span>Altri costi<span class=\"ws0\"> <span class=\"_ _160\"> </span><span class=\"fc0 lse ws14\">1.141 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.215 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(75)</span> </span>Ricavi d<span class=\"_ _5f\"></span>iversi e re<span class=\"_ _5f\"></span>cuperi di<span class=\"_ _3\"></span> costi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(10.66<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span>(8.<span class=\"_ _1\"></span>896)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>764)<span class=\"fc1 ls0 ws0\"> </span>Costo del venduto <span class=\"_ _161\"> </span><span class=\"fc0\">1.077.434 </span> <span class=\"_ _b7\"> </span><span class=\"fc0\">975.562 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">101.872 </span> L\u2019<span class=\"ls1c ws2f\">incremento</span> <span class=\"_ _9\"></span><span class=\"lsf wsc7\">de<span class=\"_ _1\"></span>l cost<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>l ven<span class=\"_ _1\"></span>duto<span class=\"ls0 ws0\"> <span class=\"ls10 wsd3\">\u00e8 legato alla crescita de<span class=\"_ _1\"></span>i ricav<span class=\"_ _1\"></span>i</span>, <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">con una variazione <span class=\"ls23 ws143\">meno<span class=\"_ _1\"></span> che </span></span></span></span>proporzionale rispetto alla cresc<span class=\"_ _1\"></span>ita di questi ultimi, per ulteriori dettagli si rimanda a quant<span class=\"_ _1\"></span>o \u00e8 gi\u00e0 stato<span class=\"_ _3\"></span> comm<span class=\"_ _5f\"></span>entato<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">nella relazione degli amministratori sulla gestio<span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls2b ws138\">Olt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> a q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto,<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">c<span class=\"_ _1\"></span>ome esposto </span></span></span></span></span></span>nella relazione sulla gestione, si segnala il significativo aumento nei costi energetici e nei trasporti, che in buona parte si \u00e8 riusciti a trasfer<span class=\"_ _1\"></span>ire sui prezzi di vendita dei nostri beni e servizi senza pregiudi<span class=\"_ _5f\"></span>care in m<span class=\"_ _5f\"></span><span class=\"ls0 ws16\">anie<span class=\"_ _1\"></span>ra significativa la redditivit\u00e0 del Gruppo.<span class=\"ws0\"> </span></span>La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span>risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span>concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span>quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>Ancora, per il settore dello Shipping, rilev<span class=\"_ _1\"></span>a l\u2019aumento del costo del bunker legato all\u2019incremento del costo del car<span class=\"_ _1\"></span>burante: come detto, tale aumento presenta un<span class=\"_ _1\"></span> impatto poco significativ<span class=\"_ _1\"></span>o sui conti della societ\u00e0 armatoriale che grazie all\u2019app<span class=\"_ _3\"></span>licazione della clausola BAF (Bunker Adjustment Factor) ribalta al cliente le variazioni intervenute nel costo del combus<span class=\"_ _3\"></span>tibile.<span class=\"ws0\"> </span>Si segnala che la voce \u201cCosti acquisto materie prime, imballi, pallet e merci\u201d comprende eur<span class=\"_ _1\"></span>o 13.482<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">migliaia di costi <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rso societ\u00e0 <span class=\"_ _3\"></span>collegate, effettuati a valore<span class=\"_ _3\"></span> di mercato e rie<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tranti nei saldi </span></span>indicati nel<span class=\"ls10 ws4d\">la N<span class=\"_ _1\"></span>ota 3</span><span class=\"ws0\">4 <span class=\"ls10 ws20\">a cu<span class=\"_ _1\"></span>i si rimanda.</span> </span>La voc<span class=\"_ _3\"></span>e, in<span class=\"_ _3\"></span>vece,<span class=\"_ _5f\"></span> \u201ccosti di <span class=\"_ _5f\"></span>trasporto<span class=\"_ _3\"></span> e movim<span class=\"_ _5f\"></span>entazion<span class=\"_ _5f\"></span>e\u201d comprend<span class=\"_ _5f\"></span>e euro<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">5.77<span class=\"_ _1\"></span>6</span> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia ver<span class=\"_ _1\"></span>so<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate del Gruppo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws88\">ed euro <span class=\"lse ws14\">3.<span class=\"_ _5f\"></span>543<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia verso societ\u00e0 correlate<span class=\"ls1c ws7f\">; a<span class=\"_ _5f\"></span>nche <span class=\"ls2b wsbb\">qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">sald</span>i </span></span></span></span></span></span></span></span>sono <span class=\"lse ws14\">ricompre<span class=\"_ _3\"></span>s<span class=\"ls0 ws0\">i <span class=\"ls19 ws22\">nel dettaglio fornito ne<span class=\"ls10 ws4d\">lla No<span class=\"_ _1\"></span>ta 3</span></span>4<span class=\"ls23 ws27\">. </span> </span></span>La voce \u201cRi<span class=\"_ _5f\"></span>cavi diversi<span class=\"_ _3\"></span> e recup<span class=\"_ _3\"></span>eri di co<span class=\"_ _5f\"></span>sti\u201d comprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">263<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ws7d\">migliaia di<span class=\"_ _3\"></span> ricavi verso societ\u00e0 </span></span></span>collegate del Gruppo. Si rimanda alla Nota 3<span class=\"ws0\">4 <span class=\"ws1e\">per ulteriori dettagli.<span class=\"_ _1ec\"> </span></span></span>NOTA 25. Spe<span class=\"_ _5f\"></span>se generali ed am<span class=\"_ _5f\"></span>ministrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"ls0 ws58\">tabella \u00e8 esposto il dettaglio dei costi generali ed amministrativ<span class=\"ws0\">i <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">p<span class=\"_ _1\"></span>er de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>inaz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws58\"><span class=\"ws0\"><span class=\"ls23 ws1a2\"> </span></span></span>e per<span class=\"_ _1\"></span> natura.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _162\"> </span>31.12.2022 <span class=\"_ _dc\"> </span>31.12.2021 <span class=\"_ _c1\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span> Compensi organi soc<span class=\"_ _1\"></span>iali<span class=\"ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc0 lse ws14\">1.293 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.558 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(265)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi consu<span class=\"_ _1\"></span>lenza professionale,<span class=\"ls0 ws0\"> legale, fiscale, notarile</span><span class=\"ls0 ws0\"> </span>4.135 <span class=\"fc1 ls0 ws0\"> </span>4.109 <span class=\"fc1 ls0 ws0\"> </span>26 <span class=\"fc1 ls0 ws0\"> </span>Spese commerciali, pubblicitarie, promozionali<span class=\"ws0\"> <span class=\"_ _ce\"> </span><span class=\"fc0 lse ws14\">2.218 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.294 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">925 </span> </span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc0 lse ws14\">41.902<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>40.434 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7c\"> </span><span class=\"fc0 lse ws14\">1.468 </span> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">5.<span class=\"_ _3\"></span>746 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>4.252 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">1.493 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc0 lse ws14\">1.333 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.610 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(277)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi p<span class=\"_ _5f\"></span>er servizi<span class=\"_ _3\"></span> manut<span class=\"_ _5f\"></span>entivi e p<span class=\"_ _3\"></span>er <span class=\"ls19 ws2b\">collaborazioni<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span></span></span><span class=\"fc0 ws14\">7.622 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">6.832 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">790 </span> </span></span>Spese assicurat<span class=\"_ _1\"></span>ive<span class=\"ls0 ws0\"> </span>2.182 <span class=\"fc1 ls0 ws0\"> </span>1.884 <span class=\"fc1 ls0 ws0\"> </span>298 <span class=\"fc1 ls0 ws0\"> </span>Utenze<span class=\"ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc0 lse ws14\">1.678 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.643 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">35 </span> </span>Spes<span class=\"_ _3\"></span>e per tra<span class=\"_ _5f\"></span>sferte<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span></span><span class=\"fc0 ws14\">1.388 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">1.176 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">213 </span> </span></span>Costo parco auto<span class=\"ls0 ws0\"> </span>840 <span class=\"fc1 ls0 ws0\"> </span>821 <span class=\"fc1 ls0 ws0\"> </span>19 <span class=\"fc1 ls0 ws0\"> </span>Affitto, e noleggi<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _54\"> </span><span class=\"fc0 lse ws14\">603<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>559 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>44 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi per acquisti e servizi vs collegate e <span class=\"lse ws14\">cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span></span><span class=\"fc0\">494 </span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span></span><span class=\"fc0\">467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>27 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri costi<span class=\"ws0\"> <span class=\"_ _167\"> </span><span class=\"fc0 lse ws14\">3.007 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">3.034 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(27)</span> </span>Costi di acquisto cancelleria, materiale di consumo<span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"fc0 lse ws14\">429 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">428 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></span></span>Spese per commissioni, f<span class=\"_ _1\"></span>idejussioni<span class=\"ls0 ws0\"> </span>960 <span class=\"fc1 ls0 ws0\"> </span>969 <span class=\"fc1 ls0 ws0\"> </span>(9)<span class=\"fc1 ls0 ws0\"> </span>Spese generali e amministrative<span class=\"_ _1ec\"> </span> 75.831 <span class=\"fc1\"> </span>71.071 <span class=\"fc1\"> </span>4.760 <span class=\"fc1\"> </span>La tabel<span class=\"_ _1\"></span>la eviden<span class=\"_ _1\"></span>zia <span class=\"ls11 ws53\">costi per spes<span class=\"_ _3\"></span>e generali ed a<span class=\"_ _5f\"></span>mministrative in <span class=\"ls16 ws5d\">aum<span class=\"_ _5f\"></span>ento ris<span class=\"_ _3\"></span>petto<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>all\u2019esercizio<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws53\"><span class=\"ls16 ws5d\"><span class=\"ls0 ws0\"> </span></span></span>precedente<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws113\">essenzialmente nelle componenti costi per servizi manutentivi e per collaborazioni,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws113\"> </span></span>spese commerciali, pubblicitarie e promozionali, quest\u2019<span class=\"_ _5f\"></span>ult<span class=\"_ _1\"></span>ime legate ad <span class=\"_ _3\"></span>una scelta da parte del<span class=\"_ _5f\"></span> Gruppo di investire maggiormente su iniziative che dian<span class=\"_ _3\"></span>o<span class=\"ws0\"> <span class=\"ws1e\">maggior visibilit\u00e0<span class=\"ls11 ws13\">. Relativamente ai costi<span class=\"_ _3\"></span> </span></span></span>per servizi manutentivi e vari, l\u2019aumento si leg<span class=\"_ _1\"></span>a principalm<span class=\"_ _3\"></span>ente ai maggiori c<span class=\"_ _1\"></span>osti sostenuti dalla<span class=\"_ _1ec\"> </span> societ\u00e0 che si oc<span class=\"_ _1\"></span>cupa di <span class=\"ls0 ws84\">spedizioni e di servizi doganali che h<span class=\"_ _1\"></span>a ripreso la sua attivit\u00e0 a pieno regime<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws84\"> </span>dopo il pe<span class=\"_ _1\"></span>riodo pan<span class=\"_ _1\"></span>demico<span class=\"_ _1\"></span><span class=\"ls11 ws0\">. D<span class=\"ls10 ws20\">a segnalare </span><span class=\"ls0\">il significativo </span>incremento d<span class=\"_ _3\"></span>ei costi d<span class=\"_ _3\"></span>i ma<span class=\"_ _3\"></span>nodopera p<span class=\"_ _3\"></span>er<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws0\"> </span>eff<span class=\"_ _1\"></span>etto dell\u2019a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ws8c\">sia degli <span class=\"ls1b ws2e\">o<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ic</span>i che dei profili del personale ch<span class=\"_ _1\"></span>e hanno riguardato<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"> </span></span>sop<span class=\"_ _3\"></span>rattu<span class=\"_ _3\"></span>tto l<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>ttivi<span class=\"_ _3\"></span>t\u00e0 in<span class=\"_ _5f\"></span> Spagna<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">Pe<span class=\"_ _1\"></span>r quanto riguar<span class=\"_ _1\"></span>da la voce accanton<span class=\"_ _1\"></span>amenti si ri<span class=\"_ _1\"></span>manda a quanto<span class=\"ls0 ws0\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te descritto nella<span class=\"_ _3\"></span> Nota 17.<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws42\">Si seg<span class=\"_ _1\"></span>nala un in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto deg<span class=\"_ _1\"></span>li ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws42\"> </span></span>effetto degli investimenti effettuati sia di natura oper<span class=\"_ _1\"></span>ativa che legati all\u2019applicazione del principio<span class=\"_ _1ec\"> </span> IFRS 16 e<span class=\"_ _5f\"></span> per l\u2019en<span class=\"_ _3\"></span>trata i<span class=\"_ _5f\"></span>n funzion<span class=\"_ _3\"></span>e nel n<span class=\"_ _3\"></span>uovo s<span class=\"_ _5f\"></span>istema ERP<span class=\"_ _5f\"></span> per <span class=\"ls0 ws16\">le societ\u00e0 italiane.<span class=\"ws0\"> </span></span>La voce \u201cco<span class=\"_ _3\"></span>sti p<span class=\"_ _5f\"></span>er acquisti <span class=\"_ _3\"></span>e servizi<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> colle<span class=\"_ _5f\"></span>gate e correla<span class=\"_ _3\"></span>te\u201d co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">53<span class=\"ls0 ws0\"> <span class=\"ws8b\">migliaia verso<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span>societ\u00e0 collegat<span class=\"_ _1\"></span>e ed euro <span class=\"lse ws14\">441<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _d\"> </span></span><span class=\"ws77\">verso<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _3\"></span> correla<span class=\"_ _5f\"></span>te<span class=\"ls1b ws40\">, m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> si se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>ala c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>e i da<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ws77\"><span class=\"ls1b ws40\"> </span></span></span>relativi ai costi di manodopera e comp<span class=\"_ _3\"></span>ens<span class=\"lse wsd9\">i orga<span class=\"_ _3\"></span>ni soci<span class=\"_ _5f\"></span>ali 2022 in<span class=\"_ _5f\"></span>cludano cos<span class=\"_ _5f\"></span>ti per <span class=\"_ _5f\"></span>euro <span class=\"ws14\">2.439<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e <span class=\"lse ws14\">73</span></span> </span></span></span>migliaia relativi a parti correlate persone fisiche<span class=\"ls10 ws20\">. Si rimanda alla Nota 3<span class=\"_ _1\"></span></span><span class=\"ws0\">4 <span class=\"ls11\">per un ul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>ore dettaglio.<span class=\"_ _1ec\"> </span></span></span><div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gsa21\">NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsa22\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"c wcd h16 gsa23\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lse ws23\">Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span></div></div><div class=\"c w97 h16 gsa24\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">5.588 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wce h16 gsa25\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">6.051 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wcf h16 gsa26\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa27\">Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span></div><div class=\"c wcd h28 gsa28\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w97 h28 gsa29\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(3.077)<span class=\"fc1\"> </span></div></div><div class=\"c wce h28 gsa2a\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(19)<span class=\"fc1\"> </span></div></div><div class=\"c wcf h28 gsa2b\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(3.058)<span class=\"_ _1ec\"> </span><span class=\"fc1\"> </span></div></div>Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span>esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span>\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span>Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span>Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span>Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span>3.088 <span class=\"fc1 ls0 ws0\"> </span>1.751 <span class=\"fc1 ls0 ws0\"> </span>1.336 <span class=\"fc1 ls0 ws0\"> </span>Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span>Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>1.775 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span>Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span>elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span>accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span>attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span>alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span>minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span>investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span>relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span>italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span>corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span>ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span>dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span>vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span>strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span>Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span>ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _14d\"> </span>31.12.2022 <span class=\"_ _ed\"> </span>31.12.2021 <span class=\"_ _ed\"> </span>Variazione<span class=\"_ _1ec\"> </span>Penalit\u00e0-<span class=\"ls19 ws22\">sanzioni, vari</span> (104)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(219)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>115 <span class=\"fc1 ls0 ws0\"> </span>Minusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>803)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.54<span class=\"_ _1\"></span>1)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.26<span class=\"_ _1\"></span>2)</span> </span>Altri costi operativi ordinari<span class=\"_ _1ec\"> </span>(2.908)<span class=\"fc1\"> </span>(1.760)<span class=\"fc1\"> </span>(1.148)<span class=\"fc1\"> </span>Premialit<span class=\"_ _1\"></span>\u00e0 Top Manage<span class=\"_ _1\"></span>ment<span class=\"fc1 ls0 ws0\"> </span>(3.<span class=\"_ _1\"></span>033)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>753)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>279)<span class=\"fc1 ls0 ws0\"> </span>Costi attivit\u00e0 M&amp;A<span class=\"fc1 ws0\"> <span class=\"_ _48\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> <span class=\"_ _f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span></span><span class=\"ls18 ws21\">(1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> </span>Costi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span><span class=\"fc1\"> <span class=\"_ _92\"> </span></span><span class=\"lse ws14\">(73)</span><span class=\"fc1\"> <span class=\"_ _11f\"> </span></span><span class=\"lse ws14\">(300)</span><span class=\"fc1\"> <span class=\"_ _94\"> </span></span><span class=\"lse ws14\">227 </span><span class=\"fc1\"> </span></span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>099)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">1.158 </span> </span>Altri costi operativi non ricorrenti<span class=\"_ _1ec\"> </span>(5.758)<span class=\"fc1\"> </span>(4.310)<span class=\"fc1\"> </span>(1.448) <span class=\"fc1\"> </span>Detto come <span class=\"_ _1\"></span>sopra <span class=\"ls0 ws44\">della natura dei costi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>arattere ord<span class=\"_ _3\"></span>inario esposti in questa tab<span class=\"_ _3\"></span>ella, nel corso<span class=\"_ _1ec\"> </span></span>del 20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"ls19 ws2c\">si registran<span class=\"_ _1\"></span>o scostamenti <span class=\"lse wsd9\">per<span class=\"_ _3\"></span> euro 1.<span class=\"_ _5f\"></span>14<span class=\"ls0 ws0\">8 <span class=\"ws7b\">mig<span class=\"_ _1\"></span>liaia legato principalmente all<span class=\"_ _5f\"></span>a rile<span class=\"_ _1\"></span>vazione di<span class=\"_ _1ec\"> </span></span></span></span></span></span>costi per erogazioni liberali <span class=\"_ _3\"></span>per euro 6<span class=\"lse ws14\">41<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui euro 6<span class=\"_ _3\"></span>06 migliaia per le <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>irca 623 tonnellate<span class=\"_ _3\"></span> </span></span></span>di prodotti ortofrutticoli donati ai banchi alimentari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>(dato anno 2021 delle donazioni ai banchi<span class=\"_ _1ec\"> </span>alimentari non rilevato)<span class=\"ws0\">. <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">Per <span class=\"_ _43\"> </span><span class=\"ls3d ws1e4\">quanto ri<span class=\"_ _3\"></span>guarda<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">le component<span class=\"_ _1\"></span>i non ricorrenti si segnala</span> <span class=\"_ _40\"></span><span class=\"lse ws67\">che al 31<span class=\"_ _1ec\"> </span></span></span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"lsf ws1d\">ed al 31 dicemb<span class=\"_ _1\"></span>r<span class=\"ls18 ws23\">e 2<span class=\"_ _1\"></span>02</span></span>2 <span class=\"ls17 ws73\">il Gruppo</span> <span class=\"ls10 ws4d\">ha ef<span class=\"_ _1\"></span>fettuat<span class=\"_ _1\"></span></span>o <span class=\"ws1e\">stanziamenti relativi alla p<span class=\"_ _3\"></span>remialit\u00e0<span class=\"_ _1ec\"> </span></span></span>del Top Ma<span class=\"_ _5f\"></span>nagement per euro 1.<span class=\"ls18 ws21\">753<span class=\"ls0 ws0\"> <span class=\"ws7b\">migliaia ed euro </span></span>3.0<span class=\"_ _1\"></span>33<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia suddivisi in euro</span> <span class=\"lse ws14\">891</span> <span class=\"ls2a ws105\">p<span class=\"_ _1\"></span>er M<span class=\"_ _1\"></span>BO<span class=\"_ _1ec\"> </span></span></span></span>(comp<span class=\"_ _3\"></span>onente<span class=\"_ _3\"></span> di pr<span class=\"_ _5f\"></span>emio che ve<span class=\"_ _5f\"></span>rr\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">pagata a valle dell\u2019approvazione del bilancio 202</span>2<span class=\"ls11 ws51\">) ed euro<span class=\"_ _3\"></span> </span></span>2.142<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">migliaia per LTI (componente differita di pr<span class=\"_ _3\"></span>emio, pagabile in due tranche <span class=\"_ _5f\"></span>nel 2023 e 2024,<span class=\"_ _1ec\"> </span></span></span>soggetta alla condizione del permanere in azienda da parte dei beneficiar<span class=\"_ _1\"></span>i nel periodo di<span class=\"_ _1ec\"> </span>riferimento, il \u201cvesting period\u201d ed ind<span class=\"_ _3\"></span>icizzata all\u2019andamen<span class=\"ls19 ws9d\">to del corso del titolo Orsero).</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">Per ulterio<span class=\"_ _5f\"></span>ri<span class=\"_ _1ec\"> </span></span></span>dettag<span class=\"_ _1\"></span>li si riman<span class=\"_ _1\"></span>da al parag<span class=\"_ _1\"></span>rafo \u201cRe<span class=\"_ _1\"></span>munerazion<span class=\"_ _1\"></span>e incentiv<span class=\"_ _1\"></span>ante del Top Man<span class=\"_ _1\"></span>agement<span class=\"_ _1\"></span> <span class=\"ls0 ws0\">\u2013 <span class=\"_ _37\"></span><span class=\"ls1b ws13a\">P<span class=\"_ _1\"></span>ian<span class=\"_ _1\"></span>o L<span class=\"_ _1\"></span>TI<span class=\"_ _1ec\"> </span></span></span>2020<span class=\"ls0 ws0\">-</span><span class=\"ws23\">202<span class=\"_ _5f\"></span>2 e premia<span class=\"_ _5f\"></span>lit\u00e0 202<span class=\"ls0 ws0\">2<span class=\"ws16\">\u201d all\u2019interno della relazione degli amm<span class=\"_ _3\"></span>inistratori sulla gestione.<span class=\"ws0\"> </span></span></span></span>Si segnala com<span class=\"_ _5f\"></span>e per <span class=\"lsf ws1f\">tut</span><span class=\"ws23\">te <span class=\"_ _37\"></span><span class=\"ls0 ws58\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws2a\">, 202<span class=\"_ _3\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 2022 <span class=\"ls19 ws9b\">si sia <span class=\"_ _3\"></span>tenuto conto della<span class=\"_ _1ec\"> </span></span></span></span></span></span>rivalutazione, nella misura massima del 40% prevista dal Piano,<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in f<span class=\"_ _1\"></span>unzione dell<span class=\"ls23 wsfd\">\u2019in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span>corso azionario del titol<span class=\"_ _1\"></span>o registrato nel triennio, anche compre<span class=\"_ _1\"></span>nsivo del valore de<span class=\"lsf wsa2\">i divide<span class=\"_ _1\"></span>ndi<span class=\"_ _1ec\"> </span></span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Reg<span class=\"_ _1\"></span>olament<span class=\"_ _1\"></span>o del Pian<span class=\"_ _1\"></span>o<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls0 ws84\">Risultano, altres\u00ec iscr<span class=\"_ _1\"></span>itti euro <span class=\"lse ws14\">73</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia di costi sostenuti<span class=\"_ _1ec\"> </span></span></span></span></span>per far fronte all\u2019emergenza d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019epidemia da Covid<span class=\"ws0\">-<span class=\"lse ws14\">19<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">ed euro 1.553 migliaia di costi di M<span class=\"_ _3\"></span>&amp;A per<span class=\"_ _1ec\"> </span></span></span></span></span>le acquisizioni delle due societ\u00e0 fran<span class=\"ls11 ws23\">cesi. </span><span class=\"ws0\"> </span>I costi indicati nella categoria \u201cAltro\u201d riguardano tipicamente l\u2019onere per la partecipazione al<span class=\"_ _1ec\"> </span>risultato dei dipendenti delle societ<span class=\"_ _1\"></span>\u00e0 francese e messicane disposta dalle relative normative<span class=\"_ _1ec\"> </span>nonch\u00e9 <span class=\"ls0 ws16\">il ristorno per e<span class=\"_ _3\"></span>uro 489 migliaia dei crediti d\u2019imp<span class=\"lse ws23\">os<span class=\"_ _3\"></span>ta su at<span class=\"_ _5f\"></span>tivit\u00e0 di Ri<span class=\"_ _5f\"></span>cerca &amp; S<span class=\"_ _5f\"></span>viluppo.<span class=\"ls0 ws0\"> </span></span></span>La voce \u201c<span class=\"_ _5f\"></span>Altri costi op<span class=\"_ _5f\"></span>erativi\u201d<span class=\"_ _5f\"></span> non comprend<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">oneri verso societ<span class=\"_ _1\"></span>\u00e0 collegate<span class=\"lse ws29\">, ma incl<span class=\"_ _5f\"></span>ude euro 2.11<span class=\"_ _5f\"></span>8<span class=\"_ _1ec\"> </span></span></span></span>migliaia <span class=\"ls19 ws2b\">verso <span class=\"ls18 ws21\">pa<span class=\"_ _1\"></span>rti</span></span> <span class=\"ls10 ws20\">c<span class=\"_ _1\"></span>orrelate. Si rimanda all<span class=\"_ _1\"></span>a Nota 3</span>4 <span class=\"ws16\">per un ulteriore dettaglio.</span> NOTA 2<span class=\"ls0 ws0\">7<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Proventi fina<span class=\"_ _3\"></span>nziari, o<span class=\"ls7 ws7\">neri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">e differenze cambi<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span>La voce<span class=\"_ _5f\"></span> \u201cProventi<span class=\"_ _3\"></span> finan<span class=\"_ _5f\"></span>ziari, on<span class=\"_ _3\"></span>eri fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>ri e d<span class=\"_ _5f\"></span>ifferenze <span class=\"_ _5f\"></span>cambio<span class=\"ls0 ws16\">\u201d risulta cos\u00ec dettaglia<span class=\"_ _3\"></span>ta:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _14f\"> </span>31.12.2022 <span class=\"_ _36\"> </span>31.12.2021 <span class=\"_ _e5\"> </span>Variazion<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>Proventi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span></span><span class=\"fc0 ws14\">321 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">(31)</span> </span></span>Oneri <span class=\"ls10 ws16\">f<span class=\"_ _1\"></span>inanziari<span class=\"ls0 ws0\"> <span class=\"_ _170\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>081)</span> <span class=\"_ _39\"> </span><span class=\"fc0 ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> <span class=\"_ _39\"> </span><span class=\"fc0 lse ws14\">(428)</span> </span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>609)<span class=\"fc1 ls0 ws0\"> </span>(11)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>597)<span class=\"fc1 ls0 ws0\"> </span>Proventi finanziari, oneri finanziari, differenze cambio(5.369)<span class=\"fc1\"> </span>(3.313)<span class=\"fc1\"> </span>(2.056)<span class=\"fc1\"> </span>Per ciascuna voce compresa nel<span class=\"_ _1\"></span>la posta in esame si fornisce di seguito il dettaglio:<span class=\"ls0 ws0\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>erzi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>273 <span class=\"fc1 ls0 ws0\"> </span>278 <span class=\"fc1 ls0 ws0\"> </span>(5)<span class=\"fc1 ls0 ws0\"> </span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> collegat<span class=\"_ _3\"></span>e e correl<span class=\"_ _5f\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span></span><span class=\"fc0 ws14\">12 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">33 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">(21)</span><span class=\"ls0 ws0\"> </span>Inter<span class=\"_ _1\"></span>est cos<span class=\"_ _1\"></span>t Benefi<span class=\"_ _1\"></span>ci ai dip<span class=\"_ _1\"></span>endent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">37 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 lse ws14\">42 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 ls1c ws2f\">(5)</span> </span>Proventi finanziari<span class=\"_ _1ec\"> </span>321 <span class=\"fc1\"> </span>352 <span class=\"fc1\"> </span>(31)<span class=\"fc1\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span>Interessi passivi v<span class=\"_ _1\"></span>s istituti di credito/bond<span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>2.91<span class=\"_ _1\"></span>1)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>643)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(269)</span> </span>Interessi passivi ver<span class=\"_ _1\"></span>so terzi<span class=\"ls0 ws0\"> <span class=\"_ _171\"> </span><span class=\"fc0 lse ws14\">(47)</span> <span class=\"_ _c8\"> </span><span class=\"fc0 lse ws14\">(146)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">99 </span> </span></span></span>Interessi passivi IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> <span class=\"_ _172\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>123)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(864)</span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">(259)</span> </span>Oneri finanziari<span class=\"_ _1ec\"> </span>(4.081)<span class=\"fc1\"> </span>(3.654)<span class=\"fc1\"> </span>(428)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> realizza<span class=\"_ _3\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.573)</span> <span class=\"_ _c6\"> </span></span><span class=\"fc0 ws14\">(446)</span><span class=\"ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 ls18 ws21\">(1.12<span class=\"_ _1\"></span>7)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> da realiz<span class=\"_ _5f\"></span>zare<span class=\"ls0 ws0\"> </span>(36)<span class=\"fc1 ls0 ws0\"> </span>435 <span class=\"fc1 ls0 ws0\"> </span>(471)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Differenze cambio <span class=\"_ _173\"> </span><span class=\"fc0\">(1.609)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(<span class=\"_ _1\"></span>11)</span> <span class=\"_ _10b\"> </span><span class=\"fc0\">(1.597)</span> Si osservi l\u2019impatto delle differenze cambio per <span class=\"lsf ws119\">effett<span class=\"_ _1\"></span>o princ<span class=\"_ _1\"></span>ipalmen<span class=\"_ _1\"></span>te</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span>dell\u2019oscillazione del peso<span class=\"_ _1ec\"> </span> messicano e del dollaro.<span class=\"_ _1ec\"> </span>NOTA 2<span class=\"ls0 ws0\">8<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Altri proventi/<span class=\"_ _3\"></span>oneri da partecipazio<span class=\"_ _3\"></span>ni e quota dell\u2019utile/<span class=\"_ _3\"></span>perdita di<span class=\"_ _1ec\"> </span></span><span class=\"ws8\"> </span>partecipazi<span class=\"_ _3\"></span>oni cont<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>bilizz<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>te con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span>Valori in m<span class=\"_ _1\"></span>igliaia <span class=\"ws0\">\u20ac <span class=\"_ _174\"> </span>31.12.2022 <span class=\"_ _ec\"> </span>31.12.2021 <span class=\"_ _ec\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Divi<span class=\"_ _1\"></span>dendi<span class=\"fc1 ls0 ws0\"> <span class=\"_ _175\"> </span></span><span class=\"lse ws14\">9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span></span>Risultato pro<span class=\"ls0 ws0\">-<span class=\"ls10 ws20\">qu<span class=\"_ _1\"></span>ota societ\u00e0 ad equit<span class=\"_ _1\"></span>y</span><span class=\"fc1\"> </span></span>2.041 <span class=\"fc1 ls0 ws0\"> </span>1.019 <span class=\"fc1 ls0 ws0\"> </span>1.022 <span class=\"fc1 ls0 ws0\"> </span>Rivalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _121\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span>Svalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _22\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"ws0\"> <span class=\"_ _7f\"> </span>-  <span class=\"_ _f9\"> </span><span class=\"ls1c ws2f\">(1)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Risultato di negoziazione titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _3e\"> </span></span><span class=\"lse ws14\">(492)</span><span class=\"fc1 ws0\"> <span class=\"_ _fe\"> </span></span><span class=\"ls1c ws2f\">(6)</span><span class=\"fc1 ws0\"> <span class=\"_ _7f\"> </span></span><span class=\"lse ws14\">(486)</span><span class=\"fc1 ws0\"> </span>Altri proventi/oneri da partecipazioni e quota<span class=\"_ _1ec\"> </span> dell'utile di partecipazioni contabilizzate con<span class=\"_ _1ec\"> </span> il metodo del patrimonio netto<span class=\"fc1\"> </span>1.558 <span class=\"fc1\"> <span class=\"_ _c6\"> </span></span>1.023 <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>535 <span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione dell<span class=\"_ _1\"></span>\u2019ammontare de<span class=\"_ _1\"></span>l<span class=\"ls0 ws6c\">la voce \u201cAltri <span class=\"lse ws77\">proventi<span class=\"_ _3\"></span>/one<span class=\"_ _3\"></span>ri da p<span class=\"_ _5f\"></span>artecipazioni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls11 wse1\">e del<span class=\"ls2a ws1e5\">l<span class=\"_ _1\"></span>a q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws6c\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"ls11 wse1\"><span class=\"ls2a ws1e5\"> </span></span></span></span></span>dell\u2019utile/perdita di partecipazioni contabilizzate con il metodo del patrimonio netto<span class=\"ws0\">\u201d <span class=\"_ _45\"> </span><span class=\"ls11 ws23\">\u00e8<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls11 ws23\"> </span></span>essenzialmente rif<span class=\"_ _1\"></span>erit<span class=\"ws0\">a <span class=\"_ _40\"></span><span class=\"ls10 ws16\">alla <span class=\"_ _40\"></span></span><span class=\"ws47\">rilevazione pr<span class=\"_ _1\"></span>o</span>-<span class=\"ws47\">quota dei risultati delle societ\u00e0 collegate consolidate<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws47\"> </span></span>con i<span class=\"_ _1\"></span>l metodo del<span class=\"_ _1\"></span> <span class=\"ls16 ws1d\">patri<span class=\"_ _5f\"></span>monio<span class=\"_ _5f\"></span> netto com<span class=\"_ _5f\"></span>e detta<span class=\"_ _5f\"></span>gliate a<span class=\"_ _3\"></span>lla N<span class=\"_ _3\"></span>ota 4<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>L\u2019ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>l \u201cR<span class=\"_ _1\"></span>isultato pro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ws58\">quota delle societ\u00e0 </span></span><span class=\"ws48\">ad equi<span class=\"_ _1\"></span>ty<span class=\"ls10 wsc4\">\u201d risult<span class=\"_ _1\"></span>a pari ad euro <span class=\"lse ws14\">2.041<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws48\"><span class=\"ls10 wsc4\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span>Tale risultato registra un <span class=\"lse ws121\">increm<span class=\"_ _5f\"></span>ento di e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span><span class=\"ws14\">1.022<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _3b\"> </span><span class=\"ls19 ws91\">rispett<span class=\"_ _1\"></span>o al</span></span></span>l\u2019es<span class=\"_ _5f\"></span>ercizio 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _69\"> </span><span class=\"ls2b wsbb\">l<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws121\"><span class=\"ls0 ws0\"><span class=\"ls2b wsbb\"> </span></span></span>all\u2019ingresso della partecipazione in Tirrenofruit ed all\u2019e<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>fetto del risultato per l\u2019intero anno della<span class=\"_ _5f\"></span> societ\u00e0<span class=\"_ _3\"></span> Agri<span class=\"_ _5f\"></span>cola Azzu<span class=\"_ _5f\"></span>rra ladd<span class=\"_ _5f\"></span>ove nell\u2019eser<span class=\"_ _5f\"></span>cizio 202<span class=\"_ _5f\"></span>1 se n\u2019era <span class=\"_ _5f\"></span>conteggiato<span class=\"_ _5f\"></span> solam<span class=\"_ _3\"></span>ente <span class=\"ls0 ws0\">l\u2019ultimo<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>tri<span class=\"_ _1\"></span>mestre<span class=\"ls0 ws0\">. </span><span class=\"ls0 ws0\"> </span>Si segnala che all\u2019interno della voce \u201cRisultato di negoziazione titoli e par<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ecipazioni\u201d, al 31<span class=\"_ _1ec\"> </span> dicem<span class=\"_ _3\"></span>bre 2022<span class=\"_ _5f\"></span>, risulta i<span class=\"_ _3\"></span>scri<span class=\"_ _5f\"></span>tto euro 4<span class=\"_ _5f\"></span>67 miglia<span class=\"_ _3\"></span>ia qua<span class=\"_ _5f\"></span>le <span class=\"ls0 ws45\">aggiustamento finale della \u201ccontingent<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws45\"> </span>consideration<span class=\"_ _1\"></span>\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span>a <span class=\"_ _37\"></span><span class=\"ws87\">alla definizione del prezzo dell\u2019a<span class=\"_ _3\"></span>cquisizione di Agricola Azzurra intervenu<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>una v<span class=\"ls0 ws16\">olta superato il termine massimo dei 12 mesi dalla data dell\u2019operazione<span class=\"_ _1ec\"> </span></span>NOTA 2<span class=\"ls0 ws0\">9<span class=\"ls4 ws86\">. Impost<span class=\"_ _3\"></span>e sul reddi<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></span></span>Quasi<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls16 ws73\">tutte<span class=\"_ _5f\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">le <span class=\"_ _1\"></span><span class=\"ws58\">societ\u00e0 controllate italiane aderisc<span class=\"ls19 ws2b\">on<span class=\"_ _1\"></span>o</span></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">al sistema del \u201cconsolidato f<span class=\"_ _1\"></span>iscale\u201d posto in<span class=\"_ _1ec\"> </span></span></span></span></span>capo a<span class=\"_ _5f\"></span> Orsero<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">ai sensi d<span class=\"_ _3\"></span>egli artt. 117 e segg. d<span class=\"_ _5f\"></span>el <span class=\"ls2 ws61\">T.U.I.R.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">ed analog<span class=\"_ _1\"></span>o sistema <span class=\"ls16 ws5d\">\u00e8 stato a<span class=\"_ _5f\"></span>ttivato i<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>Franci<span class=\"_ _3\"></span>a da<span class=\"_ _3\"></span> parte di<span class=\"_ _5f\"></span> AZ Fran<span class=\"_ _3\"></span>ce unita<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alle s<span class=\"_ _5f\"></span>ue societ\u00e0<span class=\"_ _5f\"></span> controlla<span class=\"_ _5f\"></span>te frances<span class=\"_ _3\"></span>i.<span class=\"ls0 ws0\"> </span>La movimentazione delle imposte \u00e8 riepilogata nella tabella qui di seguito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Imposte correnti<span class=\"ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>933)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.46<span class=\"_ _1\"></span>9)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(465)</span> </span>Imposte da consolidato fiscale<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0 lse ws14\">2.393 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.9<span class=\"_ _5f\"></span>34 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>459 <span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte anticipate e differite<span class=\"ws0\"> <span class=\"_ _26\"> </span><span class=\"fc0 lse ws14\">(131)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">1.207 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(1.33<span class=\"_ _1\"></span>8)</span> </span></span></span>Imposte sul <span class=\"_ _1\"></span>reddito<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(2.327)</span> <span class=\"_ _ab\"> </span><span class=\"fc0\">(1.344)</span> </span>L<span class=\"lsf wsd0\">\u2019inc<span class=\"_ _1\"></span>rement<span class=\"_ _1\"></span>o del monte<span class=\"_ _1\"></span></span> <span class=\"ws7b\">imposte rispetto all\u2019esercizio precedente si deve alla societ\u00e0 armatoriale<span class=\"_ _1ec\"> </span></span>che, co<span class=\"_ _3\"></span>n ef<span class=\"_ _5f\"></span>fetto il 1\u00b0<span class=\"_ _5f\"></span> gennaio<span class=\"_ _5f\"></span> 2021, <span class=\"ws14\">ave<span class=\"_ _3\"></span>va<span class=\"ls0 ws0\"> <span class=\"ws1e\">optato p<span class=\"_ _3\"></span>er il sistema agevolato di de<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erminazione delle<span class=\"_ _1ec\"> </span></span></span></span>imposte \u201ct<span class=\"_ _1\"></span>onnage tax\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"ws9b\">c<span class=\"_ _1\"></span>on conseguente<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">rilascio delle imposte differite conteggiate sui maggiori<span class=\"_ _1ec\"> </span></span></span></span>valori delle navi iscritti nel 2015 al momento della First Time Adoption dei princi<span class=\"_ _3\"></span>pi IAS, con un<span class=\"_ _1ec\"> </span>beneficio su<span class=\"_ _1\"></span>l risultato <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019esercizio <span class=\"ws16\">di euro 1.202 migliaia.</span></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>2022 -Aliquota 24%<span class=\"_ _1ec\"> </span>2021 -Aliquota 24%<span class=\"_ _1ec\"> </span>Imponibile <span class=\"_ _3a\"> </span>Im<span class=\"_ _1\"></span>posta <span class=\"_ _3c\"> </span>Im<span class=\"_ _1\"></span>ponibile <span class=\"_ _3a\"> </span>Imposta<span class=\"_ _1ec\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0\">36.131 </span> <span class=\"_ _12c\"> </span><span class=\"fc0\"> </span> <span class=\"_ _13c\"> </span>20.835  <span class=\"_ _12c\"> </span> </span>Imposta teorica<span class=\"ws0\"> </span>(8.672)<span class=\"fc1\"> </span>(5.000)<span class=\"_ _1ec\"> </span>Tonnage<span class=\"_ _1\"></span> Tax Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">7.838 </span> <span class=\"_ _3d\"> </span>  <span class=\"_ _a6\"> </span><span class=\"lse ws14\">2.843 </span> </span>Risultato partecipazioni ad equity<span class=\"ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>041)</span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">490<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span></span><span class=\"ls18 ws21\">(1.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span></span>245 <span class=\"fc1 ls0 ws0\"> </span></span></span>Societ\u00e0 es<span class=\"_ _3\"></span>tere per di<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ersa %<span class=\"_ _3\"></span> <span class=\"ls0\">fiscale <span class=\"_ _78\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(198)</span> <span class=\"_ _39\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(286)</span> </span>Divi<span class=\"_ _1\"></span>dendi in<span class=\"_ _1\"></span>tercompan<span class=\"_ _1\"></span>y tassat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">23.830 </span> <span class=\"_ _1b\"> </span><span class=\"fc0 lse ws14\">(286)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">18.452<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _178\"> </span></span>(221)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Rilascio imposte differite<span class=\"ws0\"> <span class=\"_ _179\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\"> -</span> <span class=\"_ _fe\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">1.4<span class=\"_ _3\"></span>29 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri non imponibili/recuperi imposte<span class=\"ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.99<span class=\"_ _1\"></span>0)</span> <span class=\"_ _58\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(497)</span> </span>Imposte effettive <span class=\"_ _e9\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.818)</span> <span class=\"_ _3a\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(1.488)</span> Imposte Ir<span class=\"_ _1\"></span>ap/Cvae<span class=\"ls0 ws0\"> <span class=\"_ _17a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(854)</span> <span class=\"_ _39\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(839)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte di cui a bilancio consolidato <span class=\"_ _55\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _3a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.327)</span> Aliquota effettiva<span class=\"ws0\"> <span class=\"_ _148\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">10,2%</span> <span class=\"_ _c3\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">11,2%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>La tabella di cui sopra dettaglia il raccordo tra imposte teoriche ed effettive <span class=\"ls11 ws0\">dei d<span class=\"_ _5f\"></span>ue esercizi, be<span class=\"_ _1ec\"> </span></span>evide<span class=\"_ _1\"></span>nzian<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws71\">l<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>renze<span class=\"_ _1\"></span><span class=\"ls23 ws27\">; <span class=\"_ _1\"></span><span class=\"ls19 ws93\">sopratt<span class=\"_ _1\"></span>utto legate a</span></span></span>l <span class=\"_ _1\"></span><span class=\"ls23 ws51\">ben<span class=\"_ _1\"></span>efic<span class=\"_ _1\"></span>io l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span>o a<span class=\"ls10 wsc4\">lla tas<span class=\"_ _1\"></span>sazione </span></span>\u201c<span class=\"ls1c ws2f\">Tonnage</span> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">Tax</span>\u201d.<span class=\"_ _1ec\"> </span></span>In riga separat<span class=\"_ _1\"></span>a sono indicate le impost<span class=\"_ _1\"></span>e Irap e Cvae (F<span class=\"lse wsc6\">ranci<span class=\"_ _5f\"></span>a) conte<span class=\"_ _5f\"></span>ggiate su<span class=\"_ _5f\"></span> una divers<span class=\"_ _5f\"></span>a base<span class=\"_ _5f\"></span> </span>imponibile. <span class=\"_ _69\"> </span>L<span class=\"ws8c\">a tabella qui di seguito evidenzia la movimentazione per natura delle divers<span class=\"_ _1ec\"> </span></span>componenti che hanno riguardato le<span class=\"_ _1\"></span> imposte anticipate.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _e8\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _7b\"> </span>2022 <span class=\"_ _76\"> </span>2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> </span>5.397 <span class=\"fc1 ls0 ws0\"> </span>5.020 <span class=\"fc1 ls0 ws0\"> </span>377 <span class=\"fc1 ls0 ws0\"> </span>29 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"fc0 ws14\">567 </span><span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0 ws14\">829 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">(149)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(43)</span><span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span></span><span class=\"fc0 ws14\">(87)</span><span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span><span class=\"fc0 ws14\">(30)</span><span class=\"ls0 ws0\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">571 </span> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">598 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(24)</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(164)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span>Svalut<span class=\"_ _1\"></span>azioni e accant<span class=\"_ _1\"></span>onament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.0<span class=\"_ _3\"></span>05 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span></span>993 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>12 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dd\"> </span></span>(12<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _16\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">58 </span><span class=\"ls0 ws0\"> <span class=\"_ _dd\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span></span><span class=\"fc0 ws14\">91 </span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"fc0 ws14\">(301)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Varie Minori<span class=\"ws0\"> <span class=\"_ _13e\"> </span><span class=\"fc0 lse ws14\">635 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">994 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(359)</span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">158 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>4 <span class=\"fc1\"> </span>(331)<span class=\"fc1\"> </span>La tabella qui di seg<span class=\"_ _3\"></span>uito evidenzia la movimentazione <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span> natura delle diverse <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>omponenti ch<span class=\"_ _1ec\"> </span>hanno <span class=\"ls19 ws22\">interessato le imposte differite passive<span class=\"ls0 ws0\">.</span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>202220212022<span class=\"_ _1ec\"> </span>202120222021<span class=\"_ _1ec\"> </span>Leasing impianti<span class=\"ws0\"> <span class=\"_ _149\"> </span><span class=\"fc0 ls18 ws21\">(1.74<span class=\"_ _1\"></span>9)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1.72<span class=\"_ _1\"></span>8)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">(21)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">(108)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></span></span>Rivalut<span class=\"_ _1\"></span>azione mag<span class=\"_ _1\"></span>azzino<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">227 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Su J<span class=\"ls0 ws0\">-</span>en<span class=\"_ _1\"></span>tries FV<span class=\"_ _1\"></span> Magazzi<span class=\"_ _1\"></span>ni Fern\u00e1nde<span class=\"_ _1\"></span>z<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.755)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.820)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _80\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i nav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _17b\"> </span><span class=\"fc0 lse ws14\">(298)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">(297)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">1.202 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">(350)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(204)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span></span><span class=\"fc0 ws14\">(146)</span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"fc0 ws14\">(194)</span><span class=\"ls0 ws0\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _17c\"> </span></span><span class=\"fc0 ws14\">(63)<span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _ef\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span>-  <span class=\"_ _33\"> </span></span>(125)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>- </span></span>Varie Minori<span class=\"ws0\"> </span>(378)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(31)<span class=\"fc1 ls0 ws0\"> </span>(2)<span class=\"fc1 ls0 ws0\"> </span>(34)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span>(4.593)<span class=\"fc1\"> </span>(4.081)<span class=\"fc1\"> </span>13 <span class=\"fc1\"> </span>1.351 <span class=\"fc1\"> </span>(271)<span class=\"fc1\"> </span>(194)<span class=\"fc1\"> </span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"lse ws14\">20</span>22  <span class=\"ws74\">non sono in essere contenziosi fiscali di rilievo, ad eccezione di quell<span class=\"_ _1ec\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te menzionati nella<span class=\"_ _5f\"></span> Nota 17<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span>Non si evidenziano altre si<span class=\"_ _5f\"></span>gnific<span class=\"_ _1\"></span>ative modifiche della <span class=\"_ _5f\"></span>normativa in materia fiscale tra il<span class=\"_ _3\"></span> 20<span class=\"ws0\">22 <span class=\"_ _37\"></span></span>ed i<span class=\"_ _1ec\"> </span>20<span class=\"ls0 ws0\">21 <span class=\"_ _1\"></span><span class=\"ws58\">ad eccezione della r<span class=\"_ _1\"></span>iduzione del<span class=\"ws87\">l\u2019aliquota fiscale in Francia c<span class=\"_ _3\"></span>he scende dal <span class=\"ws0\">2<span class=\"ls11 ws23\">6,5<span class=\"ls2b ws14b\">% al </span></span>25<span class=\"ls2a ws128\">% a<span class=\"_ _1ec\"> </span></span></span></span></span></span>partire dal 1\u00b0 gennaio 20<span class=\"ws0\">22.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-778": {
   "value": "NOTA 24. Costo del venduto<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tabella<span class=\"_ _5f\"></span> \u00e8 esposto il costo del<span class=\"_ _5f\"></span> venduto per desti<span class=\"_ _5f\"></span>nazione e per na<span class=\"_ _3\"></span>tura.<span class=\"ls0\"> </span>Valori in migliaia \u20ac <span class=\"_ _133\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">Variazione</span> Costi <span class=\"ls0 ws16\">acquisto materie prime, imballi, pallet e merci<span class=\"ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0 lse ws14\">769.439 </span> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">721.56<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>47.878 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Costi su provvigioni su acquisti e vendite e premi alla clientela<span class=\"ws0\"> </span>1.992 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>1.965 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>26 <span class=\"fc1 ls0 ws0\"> </span>Costi di trasporto e movi<span class=\"_ _1\"></span>mentazione <span class=\"ls0 ws0\"> <span class=\"_ _15b\"> </span><span class=\"fc0 lse ws14\">163.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>138.335 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">25.148 </span> </span></span></span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _15c\"> </span><span class=\"fc0 lse ws14\">30.306<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>29.533<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>773 <span class=\"fc1 ls0 ws0\"> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"fc0 lse ws14\">22.<span class=\"_ _5f\"></span>368 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>20.742 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.626 </span> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _6c\"> </span><span class=\"fc0 lse ws14\">911 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">798 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">114 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>Costi per servizi manutentivi e lavorazioni esterne<span class=\"ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">35.842 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">30.<span class=\"_ _5f\"></span>004 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>5.838 <span class=\"fc1 ls0 ws0\"> </span></span></span>Costi energetici<span class=\"ls0 ws0\"> <span class=\"_ _15d\"> </span><span class=\"fc0 lse ws14\">14.617<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>7.030 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">7.587 </span> </span></span></span>Costi bunker<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">42.<span class=\"_ _3\"></span>691 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>26.<span class=\"_ _5f\"></span>026 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>16.665<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Noleggi Navi e contenitori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">4.228 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">6.121 </span> <span class=\"_ _90\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>894)</span> </span>Af<span class=\"_ _1\"></span>fit<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> e n<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>ggi<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span><span class=\"fc0 lse ws14\">1.075 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.127 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(52)</span> </span>Altri costi<span class=\"ws0\"> <span class=\"_ _160\"> </span><span class=\"fc0 lse ws14\">1.141 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.215 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(75)</span> </span>Ricavi d<span class=\"_ _5f\"></span>iversi e re<span class=\"_ _5f\"></span>cuperi di<span class=\"_ _3\"></span> costi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(10.66<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span>(8.<span class=\"_ _1\"></span>896)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>764)<span class=\"fc1 ls0 ws0\"> </span>Costo del venduto <span class=\"_ _161\"> </span><span class=\"fc0\">1.077.434 </span> <span class=\"_ _b7\"> </span><span class=\"fc0\">975.562 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">101.872 </span> L\u2019<span class=\"ls1c ws2f\">incremento</span> <span class=\"_ _9\"></span><span class=\"lsf wsc7\">de<span class=\"_ _1\"></span>l cost<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>l ven<span class=\"_ _1\"></span>duto<span class=\"ls0 ws0\"> <span class=\"ls10 wsd3\">\u00e8 legato alla crescita de<span class=\"_ _1\"></span>i ricav<span class=\"_ _1\"></span>i</span>, <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">con una variazione <span class=\"ls23 ws143\">meno<span class=\"_ _1\"></span> che </span></span></span></span>proporzionale rispetto alla cresc<span class=\"_ _1\"></span>ita di questi ultimi, per ulteriori dettagli si rimanda a quant<span class=\"_ _1\"></span>o \u00e8 gi\u00e0 stato<span class=\"_ _3\"></span> comm<span class=\"_ _5f\"></span>entato<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">nella relazione degli amministratori sulla gestio<span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls2b ws138\">Olt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> a q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto,<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">c<span class=\"_ _1\"></span>ome esposto </span></span></span></span></span></span>nella relazione sulla gestione, si segnala il significativo aumento nei costi energetici e nei trasporti, che in buona parte si \u00e8 riusciti a trasfer<span class=\"_ _1\"></span>ire sui prezzi di vendita dei nostri beni e servizi senza pregiudi<span class=\"_ _5f\"></span>care in m<span class=\"_ _5f\"></span><span class=\"ls0 ws16\">anie<span class=\"_ _1\"></span>ra significativa la redditivit\u00e0 del Gruppo.<span class=\"ws0\"> </span></span>La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span>risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span>concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span>quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>Ancora, per il settore dello Shipping, rilev<span class=\"_ _1\"></span>a l\u2019aumento del costo del bunker legato all\u2019incremento del costo del car<span class=\"_ _1\"></span>burante: come detto, tale aumento presenta un<span class=\"_ _1\"></span> impatto poco significativ<span class=\"_ _1\"></span>o sui conti della societ\u00e0 armatoriale che grazie all\u2019app<span class=\"_ _3\"></span>licazione della clausola BAF (Bunker Adjustment Factor) ribalta al cliente le variazioni intervenute nel costo del combus<span class=\"_ _3\"></span>tibile.<span class=\"ws0\"> </span>Si segnala che la voce \u201cCosti acquisto materie prime, imballi, pallet e merci\u201d comprende eur<span class=\"_ _1\"></span>o 13.482<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">migliaia di costi <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rso societ\u00e0 <span class=\"_ _3\"></span>collegate, effettuati a valore<span class=\"_ _3\"></span> di mercato e rie<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tranti nei saldi </span></span>indicati nel<span class=\"ls10 ws4d\">la N<span class=\"_ _1\"></span>ota 3</span><span class=\"ws0\">4 <span class=\"ls10 ws20\">a cu<span class=\"_ _1\"></span>i si rimanda.</span> </span>La voc<span class=\"_ _3\"></span>e, in<span class=\"_ _3\"></span>vece,<span class=\"_ _5f\"></span> \u201ccosti di <span class=\"_ _5f\"></span>trasporto<span class=\"_ _3\"></span> e movim<span class=\"_ _5f\"></span>entazion<span class=\"_ _5f\"></span>e\u201d comprend<span class=\"_ _5f\"></span>e euro<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">5.77<span class=\"_ _1\"></span>6</span> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia ver<span class=\"_ _1\"></span>so<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate del Gruppo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws88\">ed euro <span class=\"lse ws14\">3.<span class=\"_ _5f\"></span>543<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia verso societ\u00e0 correlate<span class=\"ls1c ws7f\">; a<span class=\"_ _5f\"></span>nche <span class=\"ls2b wsbb\">qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">sald</span>i </span></span></span></span></span></span></span></span>sono <span class=\"lse ws14\">ricompre<span class=\"_ _3\"></span>s<span class=\"ls0 ws0\">i <span class=\"ls19 ws22\">nel dettaglio fornito ne<span class=\"ls10 ws4d\">lla No<span class=\"_ _1\"></span>ta 3</span></span>4<span class=\"ls23 ws27\">. </span> </span></span>La voce \u201cRi<span class=\"_ _5f\"></span>cavi diversi<span class=\"_ _3\"></span> e recup<span class=\"_ _3\"></span>eri di co<span class=\"_ _5f\"></span>sti\u201d comprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">263<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ws7d\">migliaia di<span class=\"_ _3\"></span> ricavi verso societ\u00e0 </span></span></span>collegate del Gruppo. Si rimanda alla Nota 3<span class=\"ws0\">4 <span class=\"ws1e\">per ulteriori dettagli.<span class=\"_ _1ec\"> </span></span></span>NOTA 25. Spe<span class=\"_ _5f\"></span>se generali ed am<span class=\"_ _5f\"></span>ministrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"ls0 ws58\">tabella \u00e8 esposto il dettaglio dei costi generali ed amministrativ<span class=\"ws0\">i <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">p<span class=\"_ _1\"></span>er de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>inaz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws58\"><span class=\"ws0\"><span class=\"ls23 ws1a2\"> </span></span></span>e per<span class=\"_ _1\"></span> natura.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _162\"> </span>31.12.2022 <span class=\"_ _dc\"> </span>31.12.2021 <span class=\"_ _c1\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span> Compensi organi soc<span class=\"_ _1\"></span>iali<span class=\"ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc0 lse ws14\">1.293 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.558 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(265)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi consu<span class=\"_ _1\"></span>lenza professionale,<span class=\"ls0 ws0\"> legale, fiscale, notarile</span><span class=\"ls0 ws0\"> </span>4.135 <span class=\"fc1 ls0 ws0\"> </span>4.109 <span class=\"fc1 ls0 ws0\"> </span>26 <span class=\"fc1 ls0 ws0\"> </span>Spese commerciali, pubblicitarie, promozionali<span class=\"ws0\"> <span class=\"_ _ce\"> </span><span class=\"fc0 lse ws14\">2.218 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.294 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">925 </span> </span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc0 lse ws14\">41.902<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>40.434 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7c\"> </span><span class=\"fc0 lse ws14\">1.468 </span> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">5.<span class=\"_ _3\"></span>746 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>4.252 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">1.493 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc0 lse ws14\">1.333 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.610 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(277)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi p<span class=\"_ _5f\"></span>er servizi<span class=\"_ _3\"></span> manut<span class=\"_ _5f\"></span>entivi e p<span class=\"_ _3\"></span>er <span class=\"ls19 ws2b\">collaborazioni<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span></span></span><span class=\"fc0 ws14\">7.622 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">6.832 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">790 </span> </span></span>Spese assicurat<span class=\"_ _1\"></span>ive<span class=\"ls0 ws0\"> </span>2.182 <span class=\"fc1 ls0 ws0\"> </span>1.884 <span class=\"fc1 ls0 ws0\"> </span>298 <span class=\"fc1 ls0 ws0\"> </span>Utenze<span class=\"ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc0 lse ws14\">1.678 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.643 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">35 </span> </span>Spes<span class=\"_ _3\"></span>e per tra<span class=\"_ _5f\"></span>sferte<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span></span><span class=\"fc0 ws14\">1.388 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">1.176 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">213 </span> </span></span>Costo parco auto<span class=\"ls0 ws0\"> </span>840 <span class=\"fc1 ls0 ws0\"> </span>821 <span class=\"fc1 ls0 ws0\"> </span>19 <span class=\"fc1 ls0 ws0\"> </span>Affitto, e noleggi<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _54\"> </span><span class=\"fc0 lse ws14\">603<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>559 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>44 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi per acquisti e servizi vs collegate e <span class=\"lse ws14\">cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span></span><span class=\"fc0\">494 </span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span></span><span class=\"fc0\">467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>27 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri costi<span class=\"ws0\"> <span class=\"_ _167\"> </span><span class=\"fc0 lse ws14\">3.007 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">3.034 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(27)</span> </span>Costi di acquisto cancelleria, materiale di consumo<span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"fc0 lse ws14\">429 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">428 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></span></span>Spese per commissioni, f<span class=\"_ _1\"></span>idejussioni<span class=\"ls0 ws0\"> </span>960 <span class=\"fc1 ls0 ws0\"> </span>969 <span class=\"fc1 ls0 ws0\"> </span>(9)<span class=\"fc1 ls0 ws0\"> </span>Spese generali e amministrative<span class=\"_ _1ec\"> </span> 75.831 <span class=\"fc1\"> </span>71.071 <span class=\"fc1\"> </span>4.760 <span class=\"fc1\"> </span>La tabel<span class=\"_ _1\"></span>la eviden<span class=\"_ _1\"></span>zia <span class=\"ls11 ws53\">costi per spes<span class=\"_ _3\"></span>e generali ed a<span class=\"_ _5f\"></span>mministrative in <span class=\"ls16 ws5d\">aum<span class=\"_ _5f\"></span>ento ris<span class=\"_ _3\"></span>petto<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>all\u2019esercizio<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws53\"><span class=\"ls16 ws5d\"><span class=\"ls0 ws0\"> </span></span></span>precedente<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws113\">essenzialmente nelle componenti costi per servizi manutentivi e per collaborazioni,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws113\"> </span></span>spese commerciali, pubblicitarie e promozionali, quest\u2019<span class=\"_ _5f\"></span>ult<span class=\"_ _1\"></span>ime legate ad <span class=\"_ _3\"></span>una scelta da parte del<span class=\"_ _5f\"></span> Gruppo di investire maggiormente su iniziative che dian<span class=\"_ _3\"></span>o<span class=\"ws0\"> <span class=\"ws1e\">maggior visibilit\u00e0<span class=\"ls11 ws13\">. Relativamente ai costi<span class=\"_ _3\"></span> </span></span></span>per servizi manutentivi e vari, l\u2019aumento si leg<span class=\"_ _1\"></span>a principalm<span class=\"_ _3\"></span>ente ai maggiori c<span class=\"_ _1\"></span>osti sostenuti dalla<span class=\"_ _1ec\"> </span> societ\u00e0 che si oc<span class=\"_ _1\"></span>cupa di <span class=\"ls0 ws84\">spedizioni e di servizi doganali che h<span class=\"_ _1\"></span>a ripreso la sua attivit\u00e0 a pieno regime<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws84\"> </span>dopo il pe<span class=\"_ _1\"></span>riodo pan<span class=\"_ _1\"></span>demico<span class=\"_ _1\"></span><span class=\"ls11 ws0\">. D<span class=\"ls10 ws20\">a segnalare </span><span class=\"ls0\">il significativo </span>incremento d<span class=\"_ _3\"></span>ei costi d<span class=\"_ _3\"></span>i ma<span class=\"_ _3\"></span>nodopera p<span class=\"_ _3\"></span>er<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws0\"> </span>eff<span class=\"_ _1\"></span>etto dell\u2019a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ws8c\">sia degli <span class=\"ls1b ws2e\">o<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ic</span>i che dei profili del personale ch<span class=\"_ _1\"></span>e hanno riguardato<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"> </span></span>sop<span class=\"_ _3\"></span>rattu<span class=\"_ _3\"></span>tto l<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>ttivi<span class=\"_ _3\"></span>t\u00e0 in<span class=\"_ _5f\"></span> Spagna<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">Pe<span class=\"_ _1\"></span>r quanto riguar<span class=\"_ _1\"></span>da la voce accanton<span class=\"_ _1\"></span>amenti si ri<span class=\"_ _1\"></span>manda a quanto<span class=\"ls0 ws0\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te descritto nella<span class=\"_ _3\"></span> Nota 17.<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws42\">Si seg<span class=\"_ _1\"></span>nala un in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto deg<span class=\"_ _1\"></span>li ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws42\"> </span></span>effetto degli investimenti effettuati sia di natura oper<span class=\"_ _1\"></span>ativa che legati all\u2019applicazione del principio<span class=\"_ _1ec\"> </span> IFRS 16 e<span class=\"_ _5f\"></span> per l\u2019en<span class=\"_ _3\"></span>trata i<span class=\"_ _5f\"></span>n funzion<span class=\"_ _3\"></span>e nel n<span class=\"_ _3\"></span>uovo s<span class=\"_ _5f\"></span>istema ERP<span class=\"_ _5f\"></span> per <span class=\"ls0 ws16\">le societ\u00e0 italiane.<span class=\"ws0\"> </span></span>La voce \u201cco<span class=\"_ _3\"></span>sti p<span class=\"_ _5f\"></span>er acquisti <span class=\"_ _3\"></span>e servizi<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> colle<span class=\"_ _5f\"></span>gate e correla<span class=\"_ _3\"></span>te\u201d co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">53<span class=\"ls0 ws0\"> <span class=\"ws8b\">migliaia verso<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span>societ\u00e0 collegat<span class=\"_ _1\"></span>e ed euro <span class=\"lse ws14\">441<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _d\"> </span></span><span class=\"ws77\">verso<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _3\"></span> correla<span class=\"_ _5f\"></span>te<span class=\"ls1b ws40\">, m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> si se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>ala c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>e i da<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ws77\"><span class=\"ls1b ws40\"> </span></span></span>relativi ai costi di manodopera e comp<span class=\"_ _3\"></span>ens<span class=\"lse wsd9\">i orga<span class=\"_ _3\"></span>ni soci<span class=\"_ _5f\"></span>ali 2022 in<span class=\"_ _5f\"></span>cludano cos<span class=\"_ _5f\"></span>ti per <span class=\"_ _5f\"></span>euro <span class=\"ws14\">2.439<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e <span class=\"lse ws14\">73</span></span> </span></span></span>migliaia relativi a parti correlate persone fisiche<span class=\"ls10 ws20\">. Si rimanda alla Nota 3<span class=\"_ _1\"></span></span><span class=\"ws0\">4 <span class=\"ls11\">per un ul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>ore dettaglio.<span class=\"_ _1ec\"> </span></span></span>NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span>5.588 <span class=\"fc1 ls0 ws0\"> </span>6.051 <span class=\"fc1 ls0 ws0\"> </span>(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span>Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span> (3.077)<span class=\"fc1\"> </span>(19)<span class=\"fc1\"> </span>(3.058)<span class=\"_ _1ec\"> </span>Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws52\"> </span></span>esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 ws20\"><span class=\"ls17 ws1f\"> </span></span></span></span></span>\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span> Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span>Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span>Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span>3.088 <span class=\"fc1 ls0 ws0\"> </span>1.751 <span class=\"fc1 ls0 ws0\"> </span>1.336 <span class=\"fc1 ls0 ws0\"> </span>Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span>Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>1.775 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span>Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span><span class=\"ws28\"> </span>elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\"> </span>accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span> attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8b\"> </span>alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span> minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span> investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span>relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span><span class=\"ws92\"> </span>italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span> corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span><span class=\"wscf\"> </span>ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws59\"><span class=\"ls0 ws0\"><span class=\"lsf ws1d\"> </span></span></span>dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 wsba\"><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></span>vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws127\"> </span>strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span>Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span>ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _14d\"> </span>31.12.2022 <span class=\"_ _ed\"> </span>31.12.2021 <span class=\"_ _ed\"> </span>Variazione<span class=\"_ _1ec\"> </span> Penalit\u00e0-<span class=\"ls19 ws22\">sanzioni, vari</span> (104)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(219)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>115 <span class=\"fc1 ls0 ws0\"> </span>Minusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>803)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.54<span class=\"_ _1\"></span>1)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.26<span class=\"_ _1\"></span>2)</span> </span>Altri costi operativi ordinari<span class=\"_ _1ec\"> </span> (2.908)<span class=\"fc1\"> </span>(1.760)<span class=\"fc1\"> </span>(1.148)<span class=\"fc1\"> </span>Premialit<span class=\"_ _1\"></span>\u00e0 Top Manage<span class=\"_ _1\"></span>ment<span class=\"fc1 ls0 ws0\"> </span>(3.<span class=\"_ _1\"></span>033)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>753)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>279)<span class=\"fc1 ls0 ws0\"> </span>Costi attivit\u00e0 M&amp;A<span class=\"fc1 ws0\"> <span class=\"_ _48\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> <span class=\"_ _f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span></span><span class=\"ls18 ws21\">(1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> </span>Costi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span><span class=\"fc1\"> <span class=\"_ _92\"> </span></span><span class=\"lse ws14\">(73)</span><span class=\"fc1\"> <span class=\"_ _11f\"> </span></span><span class=\"lse ws14\">(300)</span><span class=\"fc1\"> <span class=\"_ _94\"> </span></span><span class=\"lse ws14\">227 </span><span class=\"fc1\"> </span></span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>099)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">1.158 </span> </span>Altri costi operativi non ricorrenti<span class=\"_ _1ec\"> </span> (5.758)<span class=\"fc1\"> </span>(4.310)<span class=\"fc1\"> </span>(1.448) <span class=\"fc1\"> </span>Detto come <span class=\"_ _1\"></span>sopra <span class=\"ls0 ws44\">della natura dei costi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>arattere ord<span class=\"_ _3\"></span>inario esposti in questa tab<span class=\"_ _3\"></span>ella, nel corso<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws44\"> </span>del 20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"ls19 ws2c\">si registran<span class=\"_ _1\"></span>o scostamenti <span class=\"lse wsd9\">per<span class=\"_ _3\"></span> euro 1.<span class=\"_ _5f\"></span>14<span class=\"ls0 ws0\">8 <span class=\"ws7b\">mig<span class=\"_ _1\"></span>liaia legato principalmente all<span class=\"_ _5f\"></span>a rile<span class=\"_ _1\"></span>vazione di<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws2c\"><span class=\"lse wsd9\"><span class=\"ls0 ws0\"><span class=\"ws7b\"> </span></span></span></span></span>costi per erogazioni liberali <span class=\"_ _3\"></span>per euro 6<span class=\"lse ws14\">41<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui euro 6<span class=\"_ _3\"></span>06 migliaia per le <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>irca 623 tonnellate<span class=\"_ _3\"></span> </span></span></span>di prodotti ortofrutticoli donati ai banchi alimentari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>(dato anno 2021 delle donazioni ai banchi<span class=\"_ _1ec\"> </span> alimentari non rilevato)<span class=\"ws0\">. <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">Per <span class=\"_ _43\"> </span><span class=\"ls3d ws1e4\">quanto ri<span class=\"_ _3\"></span>guarda<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">le component<span class=\"_ _1\"></span>i non ricorrenti si segnala</span> <span class=\"_ _40\"></span><span class=\"lse ws67\">che al 31<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws0\"><span class=\"ls23 ws27\"><span class=\"ls3d ws1e4\"><span class=\"ls0 ws0\"><span class=\"lse ws67\"> </span></span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"lsf ws1d\">ed al 31 dicemb<span class=\"_ _1\"></span>r<span class=\"ls18 ws23\">e 2<span class=\"_ _1\"></span>02</span></span>2 <span class=\"ls17 ws73\">il Gruppo</span> <span class=\"ls10 ws4d\">ha ef<span class=\"_ _1\"></span>fettuat<span class=\"_ _1\"></span></span>o <span class=\"ws1e\">stanziamenti relativi alla p<span class=\"_ _3\"></span>remialit\u00e0<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws1e\"> </span></span>del Top Ma<span class=\"_ _5f\"></span>nagement per euro 1.<span class=\"ls18 ws21\">753<span class=\"ls0 ws0\"> <span class=\"ws7b\">migliaia ed euro </span></span>3.0<span class=\"_ _1\"></span>33<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia suddivisi in euro</span> <span class=\"lse ws14\">891</span> <span class=\"ls2a ws105\">p<span class=\"_ _1\"></span>er M<span class=\"_ _1\"></span>BO<span class=\"_ _1ec\"> </span></span></span></span>(comp<span class=\"_ _3\"></span>onente<span class=\"_ _3\"></span> di pr<span class=\"_ _5f\"></span>emio che ve<span class=\"_ _5f\"></span>rr\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">pagata a valle dell\u2019approvazione del bilancio 202</span>2<span class=\"ls11 ws51\">) ed euro<span class=\"_ _3\"></span> </span></span>2.142<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">migliaia per LTI (componente differita di pr<span class=\"_ _3\"></span>emio, pagabile in due tranche <span class=\"_ _5f\"></span>nel 2023 e 2024,<span class=\"_ _1ec\"> </span></span></span>soggetta alla condizione del permanere in azienda da parte dei beneficiar<span class=\"_ _1\"></span>i nel periodo di<span class=\"_ _1ec\"> </span>riferimento, il \u201cvesting period\u201d ed ind<span class=\"_ _3\"></span>icizzata all\u2019andamen<span class=\"ls19 ws9d\">to del corso del titolo Orsero).</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">Per ulterio<span class=\"_ _5f\"></span>ri<span class=\"_ _1ec\"> </span></span></span>dettag<span class=\"_ _1\"></span>li si riman<span class=\"_ _1\"></span>da al parag<span class=\"_ _1\"></span>rafo \u201cRe<span class=\"_ _1\"></span>munerazion<span class=\"_ _1\"></span>e incentiv<span class=\"_ _1\"></span>ante del Top Man<span class=\"_ _1\"></span>agement<span class=\"_ _1\"></span> <span class=\"ls0 ws0\">\u2013 <span class=\"_ _37\"></span><span class=\"ls1b ws13a\">P<span class=\"_ _1\"></span>ian<span class=\"_ _1\"></span>o L<span class=\"_ _1\"></span>TI<span class=\"_ _1ec\"> </span></span></span>2020<span class=\"ls0 ws0\">-</span><span class=\"ws23\">202<span class=\"_ _5f\"></span>2 e premia<span class=\"_ _5f\"></span>lit\u00e0 202<span class=\"ls0 ws0\">2<span class=\"ws16\">\u201d all\u2019interno della relazione degli amm<span class=\"_ _3\"></span>inistratori sulla gestione.<span class=\"ws0\"> </span></span></span></span>Si segnala com<span class=\"_ _5f\"></span>e per <span class=\"lsf ws1f\">tut</span><span class=\"ws23\">te <span class=\"_ _37\"></span><span class=\"ls0 ws58\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws2a\">, 202<span class=\"_ _3\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 2022 <span class=\"ls19 ws9b\">si sia <span class=\"_ _3\"></span>tenuto conto della<span class=\"_ _1ec\"> </span></span></span></span></span></span>rivalutazione, nella misura massima del 40% prevista dal Piano,<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in f<span class=\"_ _1\"></span>unzione dell<span class=\"ls23 wsfd\">\u2019in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span>corso azionario del titol<span class=\"_ _1\"></span>o registrato nel triennio, anche compre<span class=\"_ _1\"></span>nsivo del valore de<span class=\"lsf wsa2\">i divide<span class=\"_ _1\"></span>ndi<span class=\"_ _1ec\"> </span></span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Reg<span class=\"_ _1\"></span>olament<span class=\"_ _1\"></span>o del Pian<span class=\"_ _1\"></span>o<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls0 ws84\">Risultano, altres\u00ec iscr<span class=\"_ _1\"></span>itti euro <span class=\"lse ws14\">73</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia di costi sostenuti<span class=\"_ _1ec\"> </span></span></span></span></span>per far fronte all\u2019emergenza d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019epidemia da Covid<span class=\"ws0\">-<span class=\"lse ws14\">19<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">ed euro 1.553 migliaia di costi di M<span class=\"_ _3\"></span>&amp;A per<span class=\"_ _1ec\"> </span></span></span></span></span>le acquisizioni delle due societ\u00e0 fran<span class=\"ls11 ws23\">cesi. </span><span class=\"ws0\"> </span>I costi indicati nella categoria \u201cAltro\u201d riguardano tipicamente l\u2019onere per la partecipazione al<span class=\"_ _1ec\"> </span>risultato dei dipendenti delle societ<span class=\"_ _1\"></span>\u00e0 francese e messicane disposta dalle relative normative<span class=\"_ _1ec\"> </span>nonch\u00e9 <span class=\"ls0 ws16\">il ristorno per e<span class=\"_ _3\"></span>uro 489 migliaia dei crediti d\u2019imp<span class=\"lse ws23\">os<span class=\"_ _3\"></span>ta su at<span class=\"_ _5f\"></span>tivit\u00e0 di Ri<span class=\"_ _5f\"></span>cerca &amp; S<span class=\"_ _5f\"></span>viluppo.<span class=\"ls0 ws0\"> </span></span></span>La voce \u201c<span class=\"_ _5f\"></span>Altri costi op<span class=\"_ _5f\"></span>erativi\u201d<span class=\"_ _5f\"></span> non comprend<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">oneri verso societ<span class=\"_ _1\"></span>\u00e0 collegate<span class=\"lse ws29\">, ma incl<span class=\"_ _5f\"></span>ude euro 2.11<span class=\"_ _5f\"></span>8<span class=\"_ _1ec\"> </span></span></span></span>migliaia <span class=\"ls19 ws2b\">verso <span class=\"ls18 ws21\">pa<span class=\"_ _1\"></span>rti</span></span> <span class=\"ls10 ws20\">c<span class=\"_ _1\"></span>orrelate. Si rimanda all<span class=\"_ _1\"></span>a Nota 3</span>4 <span class=\"ws16\">per un ulteriore dettaglio.</span> NOTA 2<span class=\"ls0 ws0\">7<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Proventi fina<span class=\"_ _3\"></span>nziari, o<span class=\"ls7 ws7\">neri finanziari<span class=\"ls0 ws0\"> <span class=\"lsa wsd\">e differenze cambi<span class=\"_ _5f\"></span>o<span class=\"ls0 ws0\"> </span></span></span></span></span>La voce<span class=\"_ _5f\"></span> \u201cProventi<span class=\"_ _3\"></span> finan<span class=\"_ _5f\"></span>ziari, on<span class=\"_ _3\"></span>eri fin<span class=\"_ _3\"></span>anzia<span class=\"_ _3\"></span>ri e d<span class=\"_ _5f\"></span>ifferenze <span class=\"_ _5f\"></span>cambio<span class=\"ls0 ws16\">\u201d risulta cos\u00ec dettaglia<span class=\"_ _3\"></span>ta:<span class=\"ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _14f\"> </span>31.12.2022 <span class=\"_ _36\"> </span>31.12.2021 <span class=\"_ _e5\"> </span>Variazion<span class=\"_ _1ec\"> </span>e<span class=\"_ _1ec\"> </span>Proventi<span class=\"_ _5f\"></span> finanzia<span class=\"_ _5f\"></span>ri<span class=\"ls0 ws0\"> <span class=\"_ _14d\"> </span></span><span class=\"fc0 ws14\">321 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">352 </span> <span class=\"_ _ad\"> </span><span class=\"fc0 lse ws14\">(31)</span> </span></span>Oneri <span class=\"ls10 ws16\">f<span class=\"_ _1\"></span>inanziari<span class=\"ls0 ws0\"> <span class=\"_ _170\"> </span><span class=\"fc0 ls18 ws21\">(4.<span class=\"_ _1\"></span>081)</span> <span class=\"_ _39\"> </span><span class=\"fc0 ls18 ws21\">(3<span class=\"_ _1\"></span>.654)</span> <span class=\"_ _39\"> </span><span class=\"fc0 lse ws14\">(428)</span> </span></span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>609)<span class=\"fc1 ls0 ws0\"> </span>(11)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>597)<span class=\"fc1 ls0 ws0\"> </span>Proventi finanziari, oneri finanziari, differenze cambio(5.369)<span class=\"fc1\"> </span>(3.313)<span class=\"fc1\"> </span>(2.056)<span class=\"fc1\"> </span>Per ciascuna voce compresa nel<span class=\"_ _1\"></span>la posta in esame si fornisce di seguito il dettaglio:<span class=\"ls0 ws0\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> t<span class=\"_ _1\"></span>erzi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>273 <span class=\"fc1 ls0 ws0\"> </span>278 <span class=\"fc1 ls0 ws0\"> </span>(5)<span class=\"fc1 ls0 ws0\"> </span>Interes<span class=\"_ _5f\"></span>si attivi <span class=\"_ _3\"></span>verso<span class=\"_ _5f\"></span> collegat<span class=\"_ _3\"></span>e e correl<span class=\"_ _5f\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _d2\"> </span></span><span class=\"fc0 ws14\">12 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">33 </span><span class=\"ls0 ws0\"> <span class=\"_ _13f\"> </span></span><span class=\"fc0 ws14\">(21)</span><span class=\"ls0 ws0\"> </span>Inter<span class=\"_ _1\"></span>est cos<span class=\"_ _1\"></span>t Benefi<span class=\"_ _1\"></span>ci ai dip<span class=\"_ _1\"></span>endent<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc0 lse ws14\">37 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 lse ws14\">42 </span> <span class=\"_ _13f\"> </span><span class=\"fc0 ls1c ws2f\">(5)</span> </span>Proventi finanziari<span class=\"_ _1ec\"> </span>321 <span class=\"fc1\"> </span>352 <span class=\"fc1\"> </span>(31)<span class=\"fc1\"> </span>Valori in <span class=\"ls25 ws4d\">migli<span class=\"_ _5f\"></span>aia \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span></span></span>Interessi passivi v<span class=\"_ _1\"></span>s istituti di credito/bond<span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>2.91<span class=\"_ _1\"></span>1)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>643)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(269)</span> </span>Interessi passivi ver<span class=\"_ _1\"></span>so terzi<span class=\"ls0 ws0\"> <span class=\"_ _171\"> </span><span class=\"fc0 lse ws14\">(47)</span> <span class=\"_ _c8\"> </span><span class=\"fc0 lse ws14\">(146)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">99 </span> </span></span></span>Interessi passivi IFR<span class=\"_ _1\"></span>S 16<span class=\"ls0 ws0\"> <span class=\"_ _172\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>123)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(864)</span> <span class=\"_ _c9\"> </span><span class=\"fc0 lse ws14\">(259)</span> </span>Oneri finanziari<span class=\"_ _1ec\"> </span>(4.081)<span class=\"fc1\"> </span>(3.654)<span class=\"fc1\"> </span>(428)<span class=\"fc1\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> realizza<span class=\"_ _3\"></span>te<span class=\"ls0 ws0\"> <span class=\"_ _f5\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.573)</span> <span class=\"_ _c6\"> </span></span><span class=\"fc0 ws14\">(446)</span><span class=\"ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 ls18 ws21\">(1.12<span class=\"_ _1\"></span>7)</span> </span>Differe<span class=\"_ _3\"></span>nze ca<span class=\"_ _3\"></span>mbio<span class=\"_ _5f\"></span> da realiz<span class=\"_ _5f\"></span>zare<span class=\"ls0 ws0\"> </span>(36)<span class=\"fc1 ls0 ws0\"> </span>435 <span class=\"fc1 ls0 ws0\"> </span>(471)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Differenze cambio <span class=\"_ _173\"> </span><span class=\"fc0\">(1.609)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(<span class=\"_ _1\"></span>11)</span> <span class=\"_ _10b\"> </span><span class=\"fc0\">(1.597)</span> Si osservi l\u2019impatto delle differenze cambio per <span class=\"lsf ws119\">effett<span class=\"_ _1\"></span>o princ<span class=\"_ _1\"></span>ipalmen<span class=\"_ _1\"></span>te</span><span class=\"ws0\"> <span class=\"_ _40\"></span></span>dell\u2019oscillazione del peso<span class=\"_ _1ec\"> </span> messicano e del dollaro.<span class=\"_ _1ec\"> </span>NOTA 2<span class=\"ls0 ws0\">8<span class=\"ls4 ws5\">. </span></span><span class=\"ws8\">Altri proventi/<span class=\"_ _3\"></span>oneri da partecipazio<span class=\"_ _3\"></span>ni e quota dell\u2019utile/<span class=\"_ _3\"></span>perdita di<span class=\"_ _1ec\"> </span></span><span class=\"ws8\"> </span>partecipazi<span class=\"_ _3\"></span>oni cont<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>bilizz<span class=\"_ _5f\"></span>a<span class=\"_ _1\"></span>te con il<span class=\"_ _5f\"></span> metodo del patri<span class=\"_ _5f\"></span>monio netto<span class=\"ls0 ws0\"> </span>Valori in m<span class=\"_ _1\"></span>igliaia <span class=\"ws0\">\u20ac <span class=\"_ _174\"> </span>31.12.2022 <span class=\"_ _ec\"> </span>31.12.2021 <span class=\"_ _ec\"> </span>Va<span class=\"_ _1\"></span>riazione<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span>Divi<span class=\"_ _1\"></span>dendi<span class=\"fc1 ls0 ws0\"> <span class=\"_ _175\"> </span></span><span class=\"lse ws14\">9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span></span>9 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span></span>Risultato pro<span class=\"ls0 ws0\">-<span class=\"ls10 ws20\">qu<span class=\"_ _1\"></span>ota societ\u00e0 ad equit<span class=\"_ _1\"></span>y</span><span class=\"fc1\"> </span></span>2.041 <span class=\"fc1 ls0 ws0\"> </span>1.019 <span class=\"fc1 ls0 ws0\"> </span>1.022 <span class=\"fc1 ls0 ws0\"> </span>Rivalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _121\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span></span><span class=\"lse ws14\">1 </span><span class=\"fc1 ws0\"> <span class=\"_ _136\"> </span><span class=\"fc0\">- </span> </span>Svalutazioni di titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _22\"> </span></span><span class=\"ls1c ws2f\">(1)</span><span class=\"ws0\"> <span class=\"_ _7f\"> </span>-  <span class=\"_ _f9\"> </span><span class=\"ls1c ws2f\">(1)<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> </span></span></span>Risultato di negoziazione titoli e partecipazioni<span class=\"fc1 ws0\"> <span class=\"_ _3e\"> </span></span><span class=\"lse ws14\">(492)</span><span class=\"fc1 ws0\"> <span class=\"_ _fe\"> </span></span><span class=\"ls1c ws2f\">(6)</span><span class=\"fc1 ws0\"> <span class=\"_ _7f\"> </span></span><span class=\"lse ws14\">(486)</span><span class=\"fc1 ws0\"> </span>Altri proventi/oneri da partecipazioni e quota<span class=\"_ _1ec\"> </span> dell'utile di partecipazioni contabilizzate con<span class=\"_ _1ec\"> </span> il metodo del patrimonio netto<span class=\"fc1\"> </span>1.558 <span class=\"fc1\"> <span class=\"_ _c6\"> </span></span>1.023 <span class=\"fc1\"> <span class=\"_ _2b\"> </span></span>535 <span class=\"fc1\"> </span>La vari<span class=\"_ _1\"></span>azione dell<span class=\"_ _1\"></span>\u2019ammontare de<span class=\"_ _1\"></span>l<span class=\"ls0 ws6c\">la voce \u201cAltri <span class=\"lse ws77\">proventi<span class=\"_ _3\"></span>/one<span class=\"_ _3\"></span>ri da p<span class=\"_ _5f\"></span>artecipazioni<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ls11 wse1\">e del<span class=\"ls2a ws1e5\">l<span class=\"_ _1\"></span>a q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws6c\"><span class=\"lse ws77\"><span class=\"ls0 ws0\"><span class=\"ls11 wse1\"><span class=\"ls2a ws1e5\"> </span></span></span></span></span>dell\u2019utile/perdita di partecipazioni contabilizzate con il metodo del patrimonio netto<span class=\"ws0\">\u201d <span class=\"_ _45\"> </span><span class=\"ls11 ws23\">\u00e8<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls11 ws23\"> </span></span>essenzialmente rif<span class=\"_ _1\"></span>erit<span class=\"ws0\">a <span class=\"_ _40\"></span><span class=\"ls10 ws16\">alla <span class=\"_ _40\"></span></span><span class=\"ws47\">rilevazione pr<span class=\"_ _1\"></span>o</span>-<span class=\"ws47\">quota dei risultati delle societ\u00e0 collegate consolidate<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws47\"> </span></span>con i<span class=\"_ _1\"></span>l metodo del<span class=\"_ _1\"></span> <span class=\"ls16 ws1d\">patri<span class=\"_ _5f\"></span>monio<span class=\"_ _5f\"></span> netto com<span class=\"_ _5f\"></span>e detta<span class=\"_ _5f\"></span>gliate a<span class=\"_ _3\"></span>lla N<span class=\"_ _3\"></span>ota 4<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span>L\u2019ammont<span class=\"_ _1\"></span>are de<span class=\"_ _1\"></span>l \u201cR<span class=\"_ _1\"></span>isultato pro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-<span class=\"ws58\">quota delle societ\u00e0 </span></span><span class=\"ws48\">ad equi<span class=\"_ _1\"></span>ty<span class=\"ls10 wsc4\">\u201d risult<span class=\"_ _1\"></span>a pari ad euro <span class=\"lse ws14\">2.041<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>migliaia.<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws48\"><span class=\"ls10 wsc4\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"> </span></span></span></span>Tale risultato registra un <span class=\"lse ws121\">increm<span class=\"_ _5f\"></span>ento di e<span class=\"_ _5f\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span></span><span class=\"ws14\">1.022<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span>migliaia <span class=\"_ _3b\"> </span><span class=\"ls19 ws91\">rispett<span class=\"_ _1\"></span>o al</span></span></span>l\u2019es<span class=\"_ _5f\"></span>ercizio 20<span class=\"ls0 ws0\">2<span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _69\"> </span><span class=\"ls2b wsbb\">l<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws121\"><span class=\"ls0 ws0\"><span class=\"ls2b wsbb\"> </span></span></span>all\u2019ingresso della partecipazione in Tirrenofruit ed all\u2019e<span class=\"_ _5f\"></span>f<span class=\"_ _1\"></span>fetto del risultato per l\u2019intero anno della<span class=\"_ _5f\"></span> societ\u00e0<span class=\"_ _3\"></span> Agri<span class=\"_ _5f\"></span>cola Azzu<span class=\"_ _5f\"></span>rra ladd<span class=\"_ _5f\"></span>ove nell\u2019eser<span class=\"_ _5f\"></span>cizio 202<span class=\"_ _5f\"></span>1 se n\u2019era <span class=\"_ _5f\"></span>conteggiato<span class=\"_ _5f\"></span> solam<span class=\"_ _3\"></span>ente <span class=\"ls0 ws0\">l\u2019ultimo<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span>tri<span class=\"_ _1\"></span>mestre<span class=\"ls0 ws0\">. </span><span class=\"ls0 ws0\"> </span>Si segnala che all\u2019interno della voce \u201cRisultato di negoziazione titoli e par<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>ecipazioni\u201d, al 31<span class=\"_ _1ec\"> </span> dicem<span class=\"_ _3\"></span>bre 2022<span class=\"_ _5f\"></span>, risulta i<span class=\"_ _3\"></span>scri<span class=\"_ _5f\"></span>tto euro 4<span class=\"_ _5f\"></span>67 miglia<span class=\"_ _3\"></span>ia qua<span class=\"_ _5f\"></span>le <span class=\"ls0 ws45\">aggiustamento finale della \u201ccontingent<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws45\"> </span>consideration<span class=\"_ _1\"></span>\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls2a ws3e\">le<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>at</span>a <span class=\"_ _37\"></span><span class=\"ws87\">alla definizione del prezzo dell\u2019a<span class=\"_ _3\"></span>cquisizione di Agricola Azzurra intervenu<span class=\"_ _3\"></span>to<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws87\"> </span></span>una v<span class=\"ls0 ws16\">olta superato il termine massimo dei 12 mesi dalla data dell\u2019operazione<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws16\">.<span class=\"_ _1ec\"> </span></span>NOTA 2<span class=\"ls0 ws0\">9<span class=\"ls4 ws86\">. Impost<span class=\"_ _3\"></span>e sul reddi<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></span></span>Quasi<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls16 ws73\">tutte<span class=\"_ _5f\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">le <span class=\"_ _1\"></span><span class=\"ws58\">societ\u00e0 controllate italiane aderisc<span class=\"ls19 ws2b\">on<span class=\"_ _1\"></span>o</span></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">al sistema del \u201cconsolidato f<span class=\"_ _1\"></span>iscale\u201d posto in<span class=\"_ _1ec\"> </span></span></span></span></span>capo a<span class=\"_ _5f\"></span> Orsero<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">ai sensi d<span class=\"_ _3\"></span>egli artt. 117 e segg. d<span class=\"_ _5f\"></span>el <span class=\"ls2 ws61\">T.U.I.R.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">ed analog<span class=\"_ _1\"></span>o sistema <span class=\"ls16 ws5d\">\u00e8 stato a<span class=\"_ _5f\"></span>ttivato i<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span></span>Franci<span class=\"_ _3\"></span>a da<span class=\"_ _3\"></span> parte di<span class=\"_ _5f\"></span> AZ Fran<span class=\"_ _3\"></span>ce unita<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alle s<span class=\"_ _5f\"></span>ue societ\u00e0<span class=\"_ _5f\"></span> controlla<span class=\"_ _5f\"></span>te frances<span class=\"_ _3\"></span>i.<span class=\"ls0 ws0\"> </span>La movimentazione delle imposte \u00e8 riepilogata nella tabella qui di seguito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span>Imposte correnti<span class=\"ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>933)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.46<span class=\"_ _1\"></span>9)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(465)</span> </span>Imposte da consolidato fiscale<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0 lse ws14\">2.393 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.9<span class=\"_ _5f\"></span>34 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>459 <span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte anticipate e differite<span class=\"ws0\"> <span class=\"_ _26\"> </span><span class=\"fc0 lse ws14\">(131)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">1.207 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(1.33<span class=\"_ _1\"></span>8)</span> </span></span></span>Imposte sul <span class=\"_ _1\"></span>reddito<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(2.327)</span> <span class=\"_ _ab\"> </span><span class=\"fc0\">(1.344)</span> </span>L<span class=\"lsf wsd0\">\u2019inc<span class=\"_ _1\"></span>rement<span class=\"_ _1\"></span>o del monte<span class=\"_ _1\"></span></span> <span class=\"ws7b\">imposte rispetto all\u2019esercizio precedente si deve alla societ\u00e0 armatoriale<span class=\"_ _1ec\"> </span></span>che, co<span class=\"_ _3\"></span>n ef<span class=\"_ _5f\"></span>fetto il 1\u00b0<span class=\"_ _5f\"></span> gennaio<span class=\"_ _5f\"></span> 2021, <span class=\"ws14\">ave<span class=\"_ _3\"></span>va<span class=\"ls0 ws0\"> <span class=\"ws1e\">optato p<span class=\"_ _3\"></span>er il sistema agevolato di de<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erminazione delle<span class=\"_ _1ec\"> </span></span></span></span>imposte \u201ct<span class=\"_ _1\"></span>onnage tax\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"ws9b\">c<span class=\"_ _1\"></span>on conseguente<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">rilascio delle imposte differite conteggiate sui maggiori<span class=\"_ _1ec\"> </span></span></span></span>valori delle navi iscritti nel 2015 al momento della First Time Adoption dei princi<span class=\"_ _3\"></span>pi IAS, con un<span class=\"_ _1ec\"> </span>beneficio su<span class=\"_ _1\"></span>l risultato <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019esercizio <span class=\"ws16\">di euro 1.202 migliaia.</span></span><span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>2022 -Aliquota 24%<span class=\"_ _1ec\"> </span>2021 -Aliquota 24%<span class=\"_ _1ec\"> </span>Imponibile <span class=\"_ _3a\"> </span>Im<span class=\"_ _1\"></span>posta <span class=\"_ _3c\"> </span>Im<span class=\"_ _1\"></span>ponibile <span class=\"_ _3a\"> </span>Imposta<span class=\"_ _1ec\"> </span>Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0\">36.131 </span> <span class=\"_ _12c\"> </span><span class=\"fc0\"> </span> <span class=\"_ _13c\"> </span>20.835  <span class=\"_ _12c\"> </span> </span>Imposta teorica<span class=\"ws0\"> </span>(8.672)<span class=\"fc1\"> </span>(5.000)<span class=\"_ _1ec\"> </span>Tonnage<span class=\"_ _1\"></span> Tax Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">7.838 </span> <span class=\"_ _3d\"> </span>  <span class=\"_ _a6\"> </span><span class=\"lse ws14\">2.843 </span> </span>Risultato partecipazioni ad equity<span class=\"ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>041)</span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">490<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span></span><span class=\"ls18 ws21\">(1.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span></span>245 <span class=\"fc1 ls0 ws0\"> </span></span></span>Societ\u00e0 es<span class=\"_ _3\"></span>tere per di<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ersa %<span class=\"_ _3\"></span> <span class=\"ls0\">fiscale <span class=\"_ _78\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(198)</span> <span class=\"_ _39\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(286)</span> </span>Divi<span class=\"_ _1\"></span>dendi in<span class=\"_ _1\"></span>tercompan<span class=\"_ _1\"></span>y tassat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">23.830 </span> <span class=\"_ _1b\"> </span><span class=\"fc0 lse ws14\">(286)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">18.452<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _178\"> </span></span>(221)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Rilascio imposte differite<span class=\"ws0\"> <span class=\"_ _179\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\"> -</span> <span class=\"_ _fe\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">1.4<span class=\"_ _3\"></span>29 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri non imponibili/recuperi imposte<span class=\"ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.99<span class=\"_ _1\"></span>0)</span> <span class=\"_ _58\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(497)</span> </span>Imposte effettive <span class=\"_ _e9\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.818)</span> <span class=\"_ _3a\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(1.488)</span> Imposte Ir<span class=\"_ _1\"></span>ap/Cvae<span class=\"ls0 ws0\"> <span class=\"_ _17a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(854)</span> <span class=\"_ _39\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(839)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Imposte di cui a bilancio consolidato <span class=\"_ _55\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _3a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.327)</span> Aliquota effettiva<span class=\"ws0\"> <span class=\"_ _148\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">10,2%</span> <span class=\"_ _c3\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">11,2%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>La tabella di cui sopra dettaglia il raccordo tra imposte teoriche ed effettive <span class=\"ls11 ws0\">dei d<span class=\"_ _5f\"></span>ue esercizi, be<span class=\"_ _1ec\"> </span></span>evide<span class=\"_ _1\"></span>nzian<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws71\">l<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>renze<span class=\"_ _1\"></span><span class=\"ls23 ws27\">; <span class=\"_ _1\"></span><span class=\"ls19 ws93\">sopratt<span class=\"_ _1\"></span>utto legate a</span></span></span>l <span class=\"_ _1\"></span><span class=\"ls23 ws51\">ben<span class=\"_ _1\"></span>efic<span class=\"_ _1\"></span>io l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span>o a<span class=\"ls10 wsc4\">lla tas<span class=\"_ _1\"></span>sazione </span></span>\u201c<span class=\"ls1c ws2f\">Tonnage</span> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">Tax</span>\u201d.<span class=\"_ _1ec\"> </span></span>In riga separat<span class=\"_ _1\"></span>a sono indicate le impost<span class=\"_ _1\"></span>e Irap e Cvae (F<span class=\"lse wsc6\">ranci<span class=\"_ _5f\"></span>a) conte<span class=\"_ _5f\"></span>ggiate su<span class=\"_ _5f\"></span> una divers<span class=\"_ _5f\"></span>a base<span class=\"_ _5f\"></span> </span>imponibile. <span class=\"_ _69\"> </span>L<span class=\"ws8c\">a tabella qui di seguito evidenzia la movimentazione per natura delle divers<span class=\"_ _1ec\"> </span></span>componenti che hanno riguardato le<span class=\"_ _1\"></span> imposte anticipate.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _e8\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _7b\"> </span>2022 <span class=\"_ _76\"> </span>2021<span class=\"_ _1ec\"> </span>Perdite fiscali<span class=\"ws0\"> </span>5.397 <span class=\"fc1 ls0 ws0\"> </span>5.020 <span class=\"fc1 ls0 ws0\"> </span>377 <span class=\"fc1 ls0 ws0\"> </span>29 <span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"fc0 ws14\">567 </span><span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0 ws14\">829 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">(149)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(43)</span><span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span></span><span class=\"fc0 ws14\">(87)</span><span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span><span class=\"fc0 ws14\">(30)</span><span class=\"ls0 ws0\"> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">571 </span> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">598 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(24)</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(164)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span>Svalut<span class=\"_ _1\"></span>azioni e accant<span class=\"_ _1\"></span>onament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.0<span class=\"_ _3\"></span>05 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span></span>993 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>12 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dd\"> </span></span>(12<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _16\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">58 </span><span class=\"ls0 ws0\"> <span class=\"_ _dd\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span></span><span class=\"fc0 ws14\">91 </span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"fc0 ws14\">(301)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span>Varie Minori<span class=\"ws0\"> <span class=\"_ _13e\"> </span><span class=\"fc0 lse ws14\">635 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">994 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(359)</span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">158 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span>Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span>8.323 <span class=\"fc1\"> </span>8.492 <span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>(144)<span class=\"fc1\"> </span>4 <span class=\"fc1\"> </span>(331)<span class=\"fc1\"> </span>La tabella qui di seg<span class=\"_ _3\"></span>uito evidenzia la movimentazione <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span> natura delle diverse <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>omponenti ch<span class=\"_ _1ec\"> </span>hanno <span class=\"ls19 ws22\">interessato le imposte differite passive<span class=\"ls0 ws0\">.</span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span>Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span>Conto<span class=\"_ _1ec\"> </span>Economico<span class=\"_ _1ec\"> </span>complessivo<span class=\"_ _1ec\"> </span>202220212022<span class=\"_ _1ec\"> </span>202120222021<span class=\"_ _1ec\"> </span>Leasing impianti<span class=\"ws0\"> <span class=\"_ _149\"> </span><span class=\"fc0 ls18 ws21\">(1.74<span class=\"_ _1\"></span>9)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1.72<span class=\"_ _1\"></span>8)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">(21)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">(108)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></span></span>Rivalut<span class=\"_ _1\"></span>azione mag<span class=\"_ _1\"></span>azzino<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">227 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Su J<span class=\"ls0 ws0\">-</span>en<span class=\"_ _1\"></span>tries FV<span class=\"_ _1\"></span> Magazzi<span class=\"_ _1\"></span>ni Fern\u00e1nde<span class=\"_ _1\"></span>z<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.755)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.820)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _80\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i nav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _17b\"> </span><span class=\"fc0 lse ws14\">(298)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">(297)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">1.202 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span></span></span>Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">(350)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(204)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span></span><span class=\"fc0 ws14\">(146)</span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"fc0 ws14\">(194)</span><span class=\"ls0 ws0\"> </span>Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _17c\"> </span></span><span class=\"fc0 ws14\">(63)<span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _ef\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span>-  <span class=\"_ _33\"> </span></span>(125)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>- </span></span>Varie Minori<span class=\"ws0\"> </span>(378)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(31)<span class=\"fc1 ls0 ws0\"> </span>(2)<span class=\"fc1 ls0 ws0\"> </span>(34)<span class=\"fc1 ls0 ws0\"> </span>- <span class=\"fc1\"> </span>- <span class=\"fc1\"> </span>Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span>(4.593)<span class=\"fc1\"> </span>(4.081)<span class=\"fc1\"> </span>13 <span class=\"fc1\"> </span>1.351 <span class=\"fc1\"> </span>(271)<span class=\"fc1\"> </span>(194)<span class=\"fc1\"> </span>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"lse ws14\">20</span>22  <span class=\"ws74\">non sono in essere contenziosi fiscali di rilievo, ad eccezione di quell<span class=\"_ _1ec\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te menzionati nella<span class=\"_ _5f\"></span> Nota 17<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span>Non si evidenziano altre si<span class=\"_ _5f\"></span>gnific<span class=\"_ _1\"></span>ative modifiche della <span class=\"_ _5f\"></span>normativa in materia fiscale tra il<span class=\"_ _3\"></span> 20<span class=\"ws0\">22 <span class=\"_ _37\"></span></span>ed i<span class=\"_ _1ec\"> </span>20<span class=\"ls0 ws0\">21 <span class=\"_ _1\"></span><span class=\"ws58\">ad eccezione della r<span class=\"_ _1\"></span>iduzione del<span class=\"ws87\">l\u2019aliquota fiscale in Francia c<span class=\"_ _3\"></span>he scende dal <span class=\"ws0\">2<span class=\"ls11 ws23\">6,5<span class=\"ls2b ws14b\">% al </span></span>25<span class=\"ls2a ws128\">% a<span class=\"_ _1ec\"> </span></span></span></span></span></span>partire dal 1\u00b0 gennaio 20<span class=\"ws0\">22.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "NOTA 24. Costo del venduto<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e tabella<span class=\"_ _5f\"></span> \u00e8 esposto il costo del<span class=\"_ _5f\"></span> venduto per desti<span class=\"_ _5f\"></span>nazione e per na<span class=\"_ _3\"></span>tura.<span class=\"ls0\"> </span>Valori in migliaia \u20ac <span class=\"_ _133\"> </span><span class=\"fc0\">31.12.2022</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">31.12.2021</span> <span class=\"_ _c0\"> </span><span class=\"fc0\">Variazione</span> Costi <span class=\"ls0 ws16\">acquisto materie prime, imballi, pallet e merci<span class=\"ws0\"> <span class=\"_ _e2\"> </span><span class=\"fc0 lse ws14\">769.439 </span> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">721.56<span class=\"_ _3\"></span>1 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>47.878 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span>Costi su provvigioni su acquisti e vendite e premi alla clientela<span class=\"ws0\"> </span>1.992 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>1.965 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _90\"> </span></span>26 <span class=\"fc1 ls0 ws0\"> </span>Costi di trasporto e movi<span class=\"_ _1\"></span>mentazione <span class=\"ls0 ws0\"> <span class=\"_ _15b\"> </span><span class=\"fc0 lse ws14\">163.48<span class=\"_ _3\"></span>3 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span></span>138.335 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _d9\"> </span><span class=\"fc0 lse ws14\">25.148 </span> </span></span></span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _15c\"> </span><span class=\"fc0 lse ws14\">30.306<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>29.533<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>773 <span class=\"fc1 ls0 ws0\"> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"fc0 lse ws14\">22.<span class=\"_ _5f\"></span>368 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>20.742 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.626 </span> </span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _6c\"> </span><span class=\"fc0 lse ws14\">911 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">798 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2b\"> </span><span class=\"fc0 lse ws14\">114 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></span></span>Costi per servizi manutentivi e lavorazioni esterne<span class=\"ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">35.842 </span> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">30.<span class=\"_ _5f\"></span>004 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>5.838 <span class=\"fc1 ls0 ws0\"> </span></span></span>Costi energetici<span class=\"ls0 ws0\"> <span class=\"_ _15d\"> </span><span class=\"fc0 lse ws14\">14.617<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>7.030 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _94\"> </span><span class=\"fc0 lse ws14\">7.587 </span> </span></span></span>Costi bunker<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">42.<span class=\"_ _3\"></span>691 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>26.<span class=\"_ _5f\"></span>026 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span></span>16.665<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> </span></span></span>Noleggi Navi e contenitori<span class=\"ls0 ws0\"> <span class=\"_ _15e\"> </span><span class=\"fc0 lse ws14\">4.228 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">6.121 </span> <span class=\"_ _90\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>894)</span> </span>Af<span class=\"_ _1\"></span>fit<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> e n<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>ggi<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span><span class=\"fc0 lse ws14\">1.075 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.127 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(52)</span> </span>Altri costi<span class=\"ws0\"> <span class=\"_ _160\"> </span><span class=\"fc0 lse ws14\">1.141 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">1.215 </span> <span class=\"_ _90\"> </span><span class=\"fc0 lse ws14\">(75)</span> </span>Ricavi d<span class=\"_ _5f\"></span>iversi e re<span class=\"_ _5f\"></span>cuperi di<span class=\"_ _3\"></span> costi<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> </span>(10.66<span class=\"_ _5f\"></span>0)<span class=\"fc1 ls0 ws0\"> </span>(8.<span class=\"_ _1\"></span>896)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>764)<span class=\"fc1 ls0 ws0\"> </span>Costo del venduto <span class=\"_ _161\"> </span><span class=\"fc0\">1.077.434 </span> <span class=\"_ _b7\"> </span><span class=\"fc0\">975.562 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">101.872 </span> L\u2019<span class=\"ls1c ws2f\">incremento</span> <span class=\"_ _9\"></span><span class=\"lsf wsc7\">de<span class=\"_ _1\"></span>l cost<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span>l ven<span class=\"_ _1\"></span>duto<span class=\"ls0 ws0\"> <span class=\"ls10 wsd3\">\u00e8 legato alla crescita de<span class=\"_ _1\"></span>i ricav<span class=\"_ _1\"></span>i</span>, <span class=\"_ _5f\"></span><span class=\"ls1c ws185\">con una variazione <span class=\"ls23 ws143\">meno<span class=\"_ _1\"></span> che </span></span></span></span>proporzionale rispetto alla cresc<span class=\"_ _1\"></span>ita di questi ultimi, per ulteriori dettagli si rimanda a quant<span class=\"_ _1\"></span>o \u00e8 gi\u00e0 stato<span class=\"_ _3\"></span> comm<span class=\"_ _5f\"></span>entato<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws7e\">nella relazione degli amministratori sulla gestio<span class=\"ls1c ws2f\">ne</span><span class=\"ws0\">. <span class=\"_ _5f\"></span><span class=\"ls2b ws138\">Olt<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> a q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto,<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">c<span class=\"_ _1\"></span>ome esposto </span></span></span></span></span></span>nella relazione sulla gestione, si segnala il significativo aumento nei costi energetici e nei trasporti, che in buona parte si \u00e8 riusciti a trasfer<span class=\"_ _1\"></span>ire sui prezzi di vendita dei nostri beni e servizi senza pregiudi<span class=\"_ _5f\"></span>care in m<span class=\"_ _5f\"></span><span class=\"ls0 ws16\">anie<span class=\"_ _1\"></span>ra significativa la redditivit\u00e0 del Gruppo.<span class=\"ws0\"> </span></span>La marcata riduzione nel costo per noleggi di navi <span class=\"_ _5f\"></span>e c<span class=\"_ _1\"></span>ontenitori sconta la ripresa ai <span class=\"_ _3\"></span>sensi del principio IFRS 16 del costo della quinta nave utilizzata d<span class=\"_ _5f\"></span>alla societ<span class=\"_ _1\"></span>\u00e0 armatoriale (fino a<span class=\"_ _3\"></span> tutto il 2021 il prin<span class=\"ls19 ws9d\">cipio non veniva applicato essendo il noleggio stipulato su base annuale), co<span class=\"_ _3\"></span>sto che peraltro </span>risulta pi\u00f9 che compen<span class=\"_ _1\"></span>sato sottofo<span class=\"lsf ws15\">rma di incr<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>o nelle quote<span class=\"_ _1\"></span> di ammort<span class=\"_ _1\"></span>amento de<span class=\"_ _1\"></span>l peri<span class=\"_ _1\"></span>odo.<span class=\"ls0 ws0\"> </span></span>Relat<span class=\"_ _1\"></span>ivamente a tale post<span class=\"_ _1\"></span>a si segnala come all\u2019au<span class=\"_ _1\"></span>mento di <span class=\"lse ws14\">1.626<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span>migli<span class=\"ls10 wsd3\">aia abbiano pr<span class=\"_ _1\"></span>incipalme<span class=\"_ _1\"></span>nte </span></span></span>concorso la contabilizzazione sopracitata della quota di ammortamento ex IFRS 16 della quinta nave <span class=\"_ _40\"></span><span class=\"ls24 ws41\">(e<span class=\"_ _1\"></span>uro<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls18 ws21\">5.<span class=\"_ _1\"></span>32</span>9 <span class=\"_ _40\"></span>migliaia</span></span><span class=\"wse2\">), par<span class=\"_ _1\"></span>zialment<span class=\"_ _1\"></span>e compensat<span class=\"_ _1\"></span>a dalla r<span class=\"_ _1\"></span>iduzione<span class=\"_ _1\"></span> (euro <span class=\"lse ws14\">3.645<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws47\">migliaia) della </span></span></span></span>quota ammortamento sulle quattro navi di propriet<span class=\"_ _1\"></span>\u00e0 conseguente all\u2019allungamento della vita utile delle stesse a tutto il 2029 deciso ad inizio del presente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1ec\"> </span>.<span class=\"ws0\"> </span>Ancora, per il settore dello Shipping, rilev<span class=\"_ _1\"></span>a l\u2019aumento del costo del bunker legato all\u2019incremento del costo del car<span class=\"_ _1\"></span>burante: come detto, tale aumento presenta un<span class=\"_ _1\"></span> impatto poco significativ<span class=\"_ _1\"></span>o sui conti della societ\u00e0 armatoriale che grazie all\u2019app<span class=\"_ _3\"></span>licazione della clausola BAF (Bunker Adjustment Factor) ribalta al cliente le variazioni intervenute nel costo del combus<span class=\"_ _3\"></span>tibile.<span class=\"ws0\"> </span>Si segnala che la voce \u201cCosti acquisto materie prime, imballi, pallet e merci\u201d comprende eur<span class=\"_ _1\"></span>o 13.482<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws44\">migliaia di costi <span class=\"_ _5f\"></span>ve<span class=\"_ _1\"></span>rso societ\u00e0 <span class=\"_ _3\"></span>collegate, effettuati a valore<span class=\"_ _3\"></span> di mercato e rie<span class=\"_ _5f\"></span>n<span class=\"_ _1\"></span>tranti nei saldi </span></span>indicati nel<span class=\"ls10 ws4d\">la N<span class=\"_ _1\"></span>ota 3</span><span class=\"ws0\">4 <span class=\"ls10 ws20\">a cu<span class=\"_ _1\"></span>i si rimanda.</span> </span>La voc<span class=\"_ _3\"></span>e, in<span class=\"_ _3\"></span>vece,<span class=\"_ _5f\"></span> \u201ccosti di <span class=\"_ _5f\"></span>trasporto<span class=\"_ _3\"></span> e movim<span class=\"_ _5f\"></span>entazion<span class=\"_ _5f\"></span>e\u201d comprend<span class=\"_ _5f\"></span>e euro<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"ls18 ws21\">5.77<span class=\"_ _1\"></span>6</span> <span class=\"_ _d\"> </span><span class=\"ws68\">migliaia ver<span class=\"_ _1\"></span>so<span class=\"_ _3\"></span> </span></span>societ\u00e0 collegate del Gruppo<span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"ls11 ws88\">ed euro <span class=\"lse ws14\">3.<span class=\"_ _5f\"></span>543<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws75\">migliaia verso societ\u00e0 correlate<span class=\"ls1c ws7f\">; a<span class=\"_ _5f\"></span>nche <span class=\"ls2b wsbb\">qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls10 ws16\">sald</span>i </span></span></span></span></span></span></span></span>sono <span class=\"lse ws14\">ricompre<span class=\"_ _3\"></span>s<span class=\"ls0 ws0\">i <span class=\"ls19 ws22\">nel dettaglio fornito ne<span class=\"ls10 ws4d\">lla No<span class=\"_ _1\"></span>ta 3</span></span>4<span class=\"ls23 ws27\">. </span> </span></span>La voce \u201cRi<span class=\"_ _5f\"></span>cavi diversi<span class=\"_ _3\"></span> e recup<span class=\"_ _3\"></span>eri di co<span class=\"_ _5f\"></span>sti\u201d comprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">263<span class=\"ls0 ws0\"> <span class=\"_ _43\"></span><span class=\"ws7d\">migliaia di<span class=\"_ _3\"></span> ricavi verso societ\u00e0 </span></span></span>collegate del Gruppo. Si rimanda alla Nota 3<span class=\"ws0\">4 <span class=\"ws1e\">per ulteriori dettagli.<span class=\"_ _1ec\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "NOTA 25. Spe<span class=\"_ _5f\"></span>se generali ed am<span class=\"_ _5f\"></span>ministrati<span class=\"_ _5f\"></span>ve<span class=\"ls0 ws0\"> </span>Nella seguen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e <span class=\"ls0 ws58\">tabella \u00e8 esposto il dettaglio dei costi generali ed amministrativ<span class=\"ws0\">i <span class=\"_ _1\"></span><span class=\"ls23 ws1a2\">p<span class=\"_ _1\"></span>er de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>inaz<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws58\"><span class=\"ws0\"><span class=\"ls23 ws1a2\"> </span></span></span>e per<span class=\"_ _1\"></span> natura.<span class=\"ls0 ws0\"> </span>Valori in migliaia \u20ac <span class=\"_ _162\"> </span>31.12.2022 <span class=\"_ _dc\"> </span>31.12.2021 <span class=\"_ _c1\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span> Compensi organi soc<span class=\"_ _1\"></span>iali<span class=\"ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc0 lse ws14\">1.293 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.558 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(265)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi consu<span class=\"_ _1\"></span>lenza professionale,<span class=\"ls0 ws0\"> legale, fiscale, notarile</span><span class=\"ls0 ws0\"> </span>4.135 <span class=\"fc1 ls0 ws0\"> </span>4.109 <span class=\"fc1 ls0 ws0\"> </span>26 <span class=\"fc1 ls0 ws0\"> </span>Spese commerciali, pubblicitarie, promozionali<span class=\"ws0\"> <span class=\"_ _ce\"> </span><span class=\"fc0 lse ws14\">2.218 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.294 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">925 </span> </span>Costi di manodopera<span class=\"ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc0 lse ws14\">41.902<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _3d\"> </span></span>40.434 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _7c\"> </span><span class=\"fc0 lse ws14\">1.468 </span> </span></span></span>Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span><span class=\"fc0 lse ws14\">5.<span class=\"_ _3\"></span>746 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _79\"> </span></span>4.252 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">1.493 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span>Ac<span class=\"_ _1\"></span>cant<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc0 lse ws14\">1.333 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.610 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(277)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi p<span class=\"_ _5f\"></span>er servizi<span class=\"_ _3\"></span> manut<span class=\"_ _5f\"></span>entivi e p<span class=\"_ _3\"></span>er <span class=\"ls19 ws2b\">collaborazioni<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span></span></span><span class=\"fc0 ws14\">7.622 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">6.832 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">790 </span> </span></span>Spese assicurat<span class=\"_ _1\"></span>ive<span class=\"ls0 ws0\"> </span>2.182 <span class=\"fc1 ls0 ws0\"> </span>1.884 <span class=\"fc1 ls0 ws0\"> </span>298 <span class=\"fc1 ls0 ws0\"> </span>Utenze<span class=\"ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc0 lse ws14\">1.678 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">1.643 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">35 </span> </span>Spes<span class=\"_ _3\"></span>e per tra<span class=\"_ _5f\"></span>sferte<span class=\"ls0 ws0\"> <span class=\"_ _15f\"> </span></span><span class=\"fc0 ws14\">1.388 </span><span class=\"ls0 ws0\"> <span class=\"_ _79\"> </span></span><span class=\"fc0 ws14\">1.176 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">213 </span> </span></span>Costo parco auto<span class=\"ls0 ws0\"> </span>840 <span class=\"fc1 ls0 ws0\"> </span>821 <span class=\"fc1 ls0 ws0\"> </span>19 <span class=\"fc1 ls0 ws0\"> </span>Affitto, e noleggi<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _54\"> </span><span class=\"fc0 lse ws14\">603<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>559 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>44 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span>Costi per acquisti e servizi vs collegate e <span class=\"lse ws14\">cor<span class=\"_ _5f\"></span>relate<span class=\"ls0 ws0\"> <span class=\"_ _d5\"> </span></span><span class=\"fc0\">494 </span><span class=\"ls0 ws0\"> <span class=\"_ _a7\"> </span></span><span class=\"fc0\">467<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _a7\"> </span></span>27 <span class=\"fc1 ls0 ws0\"> </span></span></span>Altri costi<span class=\"ws0\"> <span class=\"_ _167\"> </span><span class=\"fc0 lse ws14\">3.007 </span> <span class=\"_ _11\"> </span><span class=\"fc0 lse ws14\">3.034 </span> <span class=\"_ _138\"> </span><span class=\"fc0 lse ws14\">(27)</span> </span>Costi di acquisto cancelleria, materiale di consumo<span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"fc0 lse ws14\">429 </span> <span class=\"_ _a7\"> </span><span class=\"fc0 lse ws14\">428 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></span></span>Spese per commissioni, f<span class=\"_ _1\"></span>idejussioni<span class=\"ls0 ws0\"> </span>960 <span class=\"fc1 ls0 ws0\"> </span>969 <span class=\"fc1 ls0 ws0\"> </span>(9)<span class=\"fc1 ls0 ws0\"> </span>Spese generali e amministrative<span class=\"_ _1ec\"> </span> 75.831 <span class=\"fc1\"> </span>71.071 <span class=\"fc1\"> </span>4.760 <span class=\"fc1\"> </span>La tabel<span class=\"_ _1\"></span>la eviden<span class=\"_ _1\"></span>zia <span class=\"ls11 ws53\">costi per spes<span class=\"_ _3\"></span>e generali ed a<span class=\"_ _5f\"></span>mministrative in <span class=\"ls16 ws5d\">aum<span class=\"_ _5f\"></span>ento ris<span class=\"_ _3\"></span>petto<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span>all\u2019esercizio<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 ws53\"><span class=\"ls16 ws5d\"><span class=\"ls0 ws0\"> </span></span></span>precedente<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws113\">essenzialmente nelle componenti costi per servizi manutentivi e per collaborazioni,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 ws113\"> </span></span>spese commerciali, pubblicitarie e promozionali, quest\u2019<span class=\"_ _5f\"></span>ult<span class=\"_ _1\"></span>ime legate ad <span class=\"_ _3\"></span>una scelta da parte del<span class=\"_ _5f\"></span> Gruppo di investire maggiormente su iniziative che dian<span class=\"_ _3\"></span>o<span class=\"ws0\"> <span class=\"ws1e\">maggior visibilit\u00e0<span class=\"ls11 ws13\">. Relativamente ai costi<span class=\"_ _3\"></span> </span></span></span>per servizi manutentivi e vari, l\u2019aumento si leg<span class=\"_ _1\"></span>a principalm<span class=\"_ _3\"></span>ente ai maggiori c<span class=\"_ _1\"></span>osti sostenuti dalla<span class=\"_ _1ec\"> </span> societ\u00e0 che si oc<span class=\"_ _1\"></span>cupa di <span class=\"ls0 ws84\">spedizioni e di servizi doganali che h<span class=\"_ _1\"></span>a ripreso la sua attivit\u00e0 a pieno regime<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws84\"> </span>dopo il pe<span class=\"_ _1\"></span>riodo pan<span class=\"_ _1\"></span>demico<span class=\"_ _1\"></span><span class=\"ls11 ws0\">. D<span class=\"ls10 ws20\">a segnalare </span><span class=\"ls0\">il significativo </span>incremento d<span class=\"_ _3\"></span>ei costi d<span class=\"_ _3\"></span>i ma<span class=\"_ _3\"></span>nodopera p<span class=\"_ _3\"></span>er<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws0\"> </span>eff<span class=\"_ _1\"></span>etto dell\u2019a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _69\"> </span><span class=\"ws8c\">sia degli <span class=\"ls1b ws2e\">o<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ic</span>i che dei profili del personale ch<span class=\"_ _1\"></span>e hanno riguardato<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws8c\"> </span></span>sop<span class=\"_ _3\"></span>rattu<span class=\"_ _3\"></span>tto l<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>ttivi<span class=\"_ _3\"></span>t\u00e0 in<span class=\"_ _5f\"></span> Spagna<span class=\"_ _3\"></span><span class=\"ls0 ws0\">. <span class=\"_ _9\"></span><span class=\"ls10 ws1ab\">Pe<span class=\"_ _1\"></span>r quanto riguar<span class=\"_ _1\"></span>da la voce accanton<span class=\"_ _1\"></span>amenti si ri<span class=\"_ _1\"></span>manda a quanto<span class=\"ls0 ws0\"> </span></span></span>precedentemen<span class=\"_ _5f\"></span>te descritto nella<span class=\"_ _3\"></span> Nota 17.<span class=\"ls0 ws0\"> <span class=\"_ _d\"> </span><span class=\"lsf ws42\">Si seg<span class=\"_ _1\"></span>nala un in<span class=\"_ _1\"></span>creme<span class=\"_ _1\"></span>nto deg<span class=\"_ _1\"></span>li ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i per<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"lsf ws42\"> </span></span>effetto degli investimenti effettuati sia di natura oper<span class=\"_ _1\"></span>ativa che legati all\u2019applicazione del principio<span class=\"_ _1ec\"> </span> IFRS 16 e<span class=\"_ _5f\"></span> per l\u2019en<span class=\"_ _3\"></span>trata i<span class=\"_ _5f\"></span>n funzion<span class=\"_ _3\"></span>e nel n<span class=\"_ _3\"></span>uovo s<span class=\"_ _5f\"></span>istema ERP<span class=\"_ _5f\"></span> per <span class=\"ls0 ws16\">le societ\u00e0 italiane.<span class=\"ws0\"> </span></span>La voce \u201cco<span class=\"_ _3\"></span>sti p<span class=\"_ _5f\"></span>er acquisti <span class=\"_ _3\"></span>e servizi<span class=\"_ _3\"></span> verso<span class=\"_ _3\"></span> colle<span class=\"_ _5f\"></span>gate e correla<span class=\"_ _3\"></span>te\u201d co<span class=\"_ _3\"></span>mprend<span class=\"_ _5f\"></span>e euro <span class=\"ls18 ws21\">53<span class=\"ls0 ws0\"> <span class=\"ws8b\">migliaia verso<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws8b\"> </span></span></span>societ\u00e0 collegat<span class=\"_ _1\"></span>e ed euro <span class=\"lse ws14\">441<span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span>migliaia <span class=\"_ _d\"> </span></span><span class=\"ws77\">verso<span class=\"_ _3\"></span> societ\u00e0<span class=\"_ _3\"></span> correla<span class=\"_ _5f\"></span>te<span class=\"ls1b ws40\">, m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> si se<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>ala c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>e i da<span class=\"_ _1\"></span>ti<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws14\"><span class=\"ws77\"><span class=\"ls1b ws40\"> </span></span></span>relativi ai costi di manodopera e comp<span class=\"_ _3\"></span>ens<span class=\"lse wsd9\">i orga<span class=\"_ _3\"></span>ni soci<span class=\"_ _5f\"></span>ali 2022 in<span class=\"_ _5f\"></span>cludano cos<span class=\"_ _5f\"></span>ti per <span class=\"_ _5f\"></span>euro <span class=\"ws14\">2.439<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e <span class=\"lse ws14\">73</span></span> </span></span></span>migliaia relativi a parti correlate persone fisiche<span class=\"ls10 ws20\">. Si rimanda alla Nota 3<span class=\"_ _1\"></span></span><span class=\"ws0\">4 <span class=\"ls11\">per un ul<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>ore dettaglio.<span class=\"_ _1ec\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span>5.588 <span class=\"fc1 ls0 ws0\"> </span>6.051 <span class=\"fc1 ls0 ws0\"> </span>(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span>Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span> (3.077)<span class=\"fc1\"> </span>(19)<span class=\"fc1\"> </span>(3.058)<span class=\"_ _1ec\"> </span><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gsa2d\">Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws52\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gsa2e\">esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls10 ws20\"><span class=\"ls17 ws1f\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsa2f\">\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsa30\">Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsa31\">Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa32\">Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span></div><div class=\"c wd7 h10 gsa33\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lsf ws1f\">Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></div></div><div class=\"c wd8 h10 gsa34\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">3.088 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wd9 h10 gsa35\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.751 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w86 h10 gsa36\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.336 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsa37\">Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa38\">Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span></div><div class=\"c wd7 h28 gsa39\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span></div></div><div class=\"c wd8 h28 gsa3a\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c wd9 h28 gsa3b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.775 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w86 h28 gsa3c\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gsa3d\">Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsa3e\">Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsa3f\">L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span><span class=\"ws28\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gsa40\">elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span><span class=\"ls19 ws2c\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws70 gsa41\">accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7e gsa42\">precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsd3 gsa43\">attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws74 gsa44\">alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws4b gsa45\">minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gsa46\">investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws44\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws45 gsa47\">relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsa48\">migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span><span class=\"ws92\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws92 gsa49\">italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws67 gsa4a\">corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span><span class=\"wscf\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gsa4b\">ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span><span class=\"lse ws59\"><span class=\"ls0 ws0\"><span class=\"lsf ws1d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsa4c\">dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls11 wsba\"><span class=\"ls0 ws0\"><span class=\"ws84\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws199 gsa4d\">vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws127\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gsa4e\">strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc3 gsa4f\">Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gsa50\">ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0\"><span class=\"ws16\"><span class=\"ws0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-746": {
   "value": "NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span>5.588 <span class=\"fc1 ls0 ws0\"> </span>6.051 <span class=\"fc1 ls0 ws0\"> </span>(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span>Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span> (3.077)<span class=\"fc1\"> </span>(19)<span class=\"fc1\"> </span>(3.058)<span class=\"_ _1ec\"> </span>Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span>esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span>\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span>Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span>Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span>Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span>3.088 <span class=\"fc1 ls0 ws0\"> </span>1.751 <span class=\"fc1 ls0 ws0\"> </span>1.336 <span class=\"fc1 ls0 ws0\"> </span>Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span>Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>1.775 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span>Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span>elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span>accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span>attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span>alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span>minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span>investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span>relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span>italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span>corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span>ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span>dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span>vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span>strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span>Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span>ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _14d\"> </span>31.12.2022 <span class=\"_ _ed\"> </span>31.12.2021 <span class=\"_ _ed\"> </span>Variazione<span class=\"_ _1ec\"> </span>Penalit\u00e0-<span class=\"ls19 ws22\">sanzioni, vari</span> (104)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(219)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>115 <span class=\"fc1 ls0 ws0\"> </span>Minusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>803)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.54<span class=\"_ _1\"></span>1)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.26<span class=\"_ _1\"></span>2)</span> </span>Altri costi operativi ordinari<span class=\"_ _1ec\"> </span>(2.908)<span class=\"fc1\"> </span>(1.760)<span class=\"fc1\"> </span>(1.148)<span class=\"fc1\"> </span>Premialit<span class=\"_ _1\"></span>\u00e0 Top Manage<span class=\"_ _1\"></span>ment<span class=\"fc1 ls0 ws0\"> </span>(3.<span class=\"_ _1\"></span>033)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>753)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>279)<span class=\"fc1 ls0 ws0\"> </span>Costi attivit\u00e0 M&amp;A<span class=\"fc1 ws0\"> <span class=\"_ _48\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> <span class=\"_ _f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span></span><span class=\"ls18 ws21\">(1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> </span>Costi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span><span class=\"fc1\"> <span class=\"_ _92\"> </span></span><span class=\"lse ws14\">(73)</span><span class=\"fc1\"> <span class=\"_ _11f\"> </span></span><span class=\"lse ws14\">(300)</span><span class=\"fc1\"> <span class=\"_ _94\"> </span></span><span class=\"lse ws14\">227 </span><span class=\"fc1\"> </span></span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>099)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">1.158 </span> </span>Altri costi operativi non ricorrenti<span class=\"_ _1ec\"> </span>(5.758)<span class=\"fc1\"> </span>(4.310)<span class=\"fc1\"> </span>(1.448) <span class=\"fc1\"> </span>Detto come <span class=\"_ _1\"></span>sopra <span class=\"ls0 ws44\">della natura dei costi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>arattere ord<span class=\"_ _3\"></span>inario esposti in questa tab<span class=\"_ _3\"></span>ella, nel corso<span class=\"_ _1ec\"> </span></span>del 20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"ls19 ws2c\">si registran<span class=\"_ _1\"></span>o scostamenti <span class=\"lse wsd9\">per<span class=\"_ _3\"></span> euro 1.<span class=\"_ _5f\"></span>14<span class=\"ls0 ws0\">8 <span class=\"ws7b\">mig<span class=\"_ _1\"></span>liaia legato principalmente all<span class=\"_ _5f\"></span>a rile<span class=\"_ _1\"></span>vazione di<span class=\"_ _1ec\"> </span></span></span></span></span></span>costi per erogazioni liberali <span class=\"_ _3\"></span>per euro 6<span class=\"lse ws14\">41<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui euro 6<span class=\"_ _3\"></span>06 migliaia per le <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>irca 623 tonnellate<span class=\"_ _3\"></span> </span></span></span>di prodotti ortofrutticoli donati ai banchi alimentari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>(dato anno 2021 delle donazioni ai banchi<span class=\"_ _1ec\"> </span>alimentari non rilevato)<span class=\"ws0\">. <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">Per <span class=\"_ _43\"> </span><span class=\"ls3d ws1e4\">quanto ri<span class=\"_ _3\"></span>guarda<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">le component<span class=\"_ _1\"></span>i non ricorrenti si segnala</span> <span class=\"_ _40\"></span><span class=\"lse ws67\">che al 31<span class=\"_ _1ec\"> </span></span></span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"lsf ws1d\">ed al 31 dicemb<span class=\"_ _1\"></span>r<span class=\"ls18 ws23\">e 2<span class=\"_ _1\"></span>02</span></span>2 <span class=\"ls17 ws73\">il Gruppo</span> <span class=\"ls10 ws4d\">ha ef<span class=\"_ _1\"></span>fettuat<span class=\"_ _1\"></span></span>o <span class=\"ws1e\">stanziamenti relativi alla p<span class=\"_ _3\"></span>remialit\u00e0<span class=\"_ _1ec\"> </span></span></span>del Top Ma<span class=\"_ _5f\"></span>nagement per euro 1.<span class=\"ls18 ws21\">753<span class=\"ls0 ws0\"> <span class=\"ws7b\">migliaia ed euro </span></span>3.0<span class=\"_ _1\"></span>33<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia suddivisi in euro</span> <span class=\"lse ws14\">891</span> <span class=\"ls2a ws105\">p<span class=\"_ _1\"></span>er M<span class=\"_ _1\"></span>BO<span class=\"_ _1ec\"> </span></span></span></span>(comp<span class=\"_ _3\"></span>onente<span class=\"_ _3\"></span> di pr<span class=\"_ _5f\"></span>emio che ve<span class=\"_ _5f\"></span>rr\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">pagata a valle dell\u2019approvazione del bilancio 202</span>2<span class=\"ls11 ws51\">) ed euro<span class=\"_ _3\"></span> </span></span>2.142<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">migliaia per LTI (componente differita di pr<span class=\"_ _3\"></span>emio, pagabile in due tranche <span class=\"_ _5f\"></span>nel 2023 e 2024,<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws24\"> </span></span>soggetta alla condizione del permanere in azienda da parte dei beneficiar<span class=\"_ _1\"></span>i nel periodo di<span class=\"_ _1ec\"> </span> riferimento, il \u201cvesting period\u201d ed ind<span class=\"_ _3\"></span>icizzata all\u2019andamen<span class=\"ls19 ws9d\">to del corso del titolo Orsero).</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">Per ulterio<span class=\"_ _5f\"></span>ri<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"lse wsd6\"> </span></span>dettag<span class=\"_ _1\"></span>li si riman<span class=\"_ _1\"></span>da al parag<span class=\"_ _1\"></span>rafo \u201cRe<span class=\"_ _1\"></span>munerazion<span class=\"_ _1\"></span>e incentiv<span class=\"_ _1\"></span>ante del Top Man<span class=\"_ _1\"></span>agement<span class=\"_ _1\"></span> <span class=\"ls0 ws0\">\u2013 <span class=\"_ _37\"></span><span class=\"ls1b ws13a\">P<span class=\"_ _1\"></span>ian<span class=\"_ _1\"></span>o L<span class=\"_ _1\"></span>TI<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls1b ws13a\"> </span></span>2020<span class=\"ls0 ws0\">-</span><span class=\"ws23\">202<span class=\"_ _5f\"></span>2 e premia<span class=\"_ _5f\"></span>lit\u00e0 202<span class=\"ls0 ws0\">2<span class=\"ws16\">\u201d all\u2019interno della relazione degli amm<span class=\"_ _3\"></span>inistratori sulla gestione.<span class=\"ws0\"> </span></span></span></span>Si segnala com<span class=\"_ _5f\"></span>e per <span class=\"lsf ws1f\">tut</span><span class=\"ws23\">te <span class=\"_ _37\"></span><span class=\"ls0 ws58\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws2a\">, 202<span class=\"_ _3\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 2022 <span class=\"ls19 ws9b\">si sia <span class=\"_ _3\"></span>tenuto conto della<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws23\"><span class=\"ls0 ws58\"><span class=\"lse ws2a\"><span class=\"wsc6\"><span class=\"ls19 ws9b\"> </span></span></span></span></span>rivalutazione, nella misura massima del 40% prevista dal Piano,<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in f<span class=\"_ _1\"></span>unzione dell<span class=\"ls23 wsfd\">\u2019in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span><span class=\"ls23 wsfd\"> </span>corso azionario del titol<span class=\"_ _1\"></span>o registrato nel triennio, anche compre<span class=\"_ _1\"></span>nsivo del valore de<span class=\"lsf wsa2\">i divide<span class=\"_ _1\"></span>ndi<span class=\"_ _1ec\"> </span></span><span class=\"lsf wsa2\"> </span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Reg<span class=\"_ _1\"></span>olament<span class=\"_ _1\"></span>o del Pian<span class=\"_ _1\"></span>o<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls0 ws84\">Risultano, altres\u00ec iscr<span class=\"_ _1\"></span>itti euro <span class=\"lse ws14\">73</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia di costi sostenuti<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws23\"><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></span>per far fronte all\u2019emergenza d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019epidemia da Covid<span class=\"ws0\">-<span class=\"lse ws14\">19<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">ed euro 1.553 migliaia di costi di M<span class=\"_ _3\"></span>&amp;A per<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws16\"> </span></span></span></span>le acquisizioni delle due societ\u00e0 fran<span class=\"ls11 ws23\">cesi. </span><span class=\"ws0\"> </span>I costi indicati nella categoria \u201cAltro\u201d riguardano tipicamente l\u2019onere per la partecipazione al<span class=\"_ _1ec\"> </span> risultato dei dipendenti delle societ<span class=\"_ _1\"></span>\u00e0 francese e messicane disposta dalle relative normative<span class=\"_ _1ec\"> </span> nonch\u00e9 <span class=\"ls0 ws16\">il ristorno per e<span class=\"_ _3\"></span>uro 489 migliaia dei crediti d\u2019imp<span class=\"lse ws23\">os<span class=\"_ _3\"></span>ta su at<span class=\"_ _5f\"></span>tivit\u00e0 di Ri<span class=\"_ _5f\"></span>cerca &amp; S<span class=\"_ _5f\"></span>viluppo.<span class=\"ls0 ws0\"> </span></span></span>La voce \u201c<span class=\"_ _5f\"></span>Altri costi op<span class=\"_ _5f\"></span>erativi\u201d<span class=\"_ _5f\"></span> non comprend<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">oneri verso societ<span class=\"_ _1\"></span>\u00e0 collegate<span class=\"lse ws29\">, ma incl<span class=\"_ _5f\"></span>ude euro 2.11<span class=\"_ _5f\"></span>8<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls19 wsb5\"><span class=\"lse ws29\"> </span></span></span>migliaia <span class=\"ls19 ws2b\">verso <span class=\"ls18 ws21\">pa<span class=\"_ _1\"></span>rti</span></span> <span class=\"ls10 ws20\">c<span class=\"_ _1\"></span>orrelate. Si rimanda all<span class=\"_ _1\"></span>a Nota 3</span>4 <span class=\"ws16\">per un ulteriore dettaglio.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-768": {
   "value": "NOTA 2<span class=\"ls0 ws0\">6</span><span class=\"ws8\">. Altri ricavi<span class=\"ls9 wsf\">/c<span class=\"_ _5f\"></span>osti oper<span class=\"_ _5f\"></span>ativi<span class=\"ls0 ws0\"> </span></span></span>Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> Altri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi <span class=\"ls0 ws0\"> </span>5.588 <span class=\"fc1 ls0 ws0\"> </span>6.051 <span class=\"fc1 ls0 ws0\"> </span>(463)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>Altri costi operativi<span class=\"ws0\"> <span class=\"_ _168\"> </span><span class=\"fc0 ls18 ws21\">(8.<span class=\"_ _1\"></span>666)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(6<span class=\"_ _1\"></span>.07<span class=\"_ _1\"></span>0)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.595)</span> </span>Totale Altri ricavi/costi operativi<span class=\"_ _1ec\"> </span> (3.077)<span class=\"fc1\"> </span>(19)<span class=\"fc1\"> </span>(3.058)<span class=\"_ _1ec\"> </span>Si fornisce in allegato il dettaglio delle voci \u201cAltri ricavi operativi\u201d ed <span class=\"ls1b ws2e\">\u201cAlt<span class=\"_ _1\"></span></span><span class=\"ws0\">ri <span class=\"_ _37\"></span><span class=\"ls19 ws2b\">costi</span> <span class=\"_ _40\"></span><span class=\"ws52\">operativi\u201d per gli<span class=\"_ _1ec\"> </span></span></span>esercizi<span class=\"ls0 ws0\"> <span class=\"lse ws14\">20<span class=\"_ _3\"></span><span class=\"ls0 ws0\">22 <span class=\"ls11 ws13\">e 20</span>21 <span class=\"ls10 ws20\">con<span class=\"_ _1\"></span> separata indic<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span>le poste ave<span class=\"_ _1\"></span>nti natura or<span class=\"_ _1\"></span>dinaria r<span class=\"_ _1\"></span><span class=\"ls17 ws1f\">ispetto a quelle<span class=\"_ _1ec\"> </span></span></span></span></span></span>\u201cnon ri<span class=\"_ _5f\"></span>correnti<span class=\"ls21 ws22\">\u201d.<span class=\"ls0 ws0\"> </span></span>Valori in migliaia \u20ac <span class=\"_ _169\"> </span>31.12.2022 <span class=\"_ _71\"> </span>31.12.2021 <span class=\"_ _71\"> </span>Variazione<span class=\"_ _1ec\"> </span>Recuperi<span class=\"_ _5f\"></span> spese, rim<span class=\"_ _5f\"></span>borsi ass<span class=\"_ _3\"></span>icura<span class=\"_ _5f\"></span>tivi<span class=\"ls0 ws0\"> <span class=\"_ _16a\"> </span></span><span class=\"fc0 ws14\">314 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">308 </span><span class=\"ls0 ws0\"> <span class=\"_ _ab\"> </span></span><span class=\"fc0 ws14\">6 </span><span class=\"ls0 ws0\"> </span>Plusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 lse ws14\">2.187 </span> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">2.083 </span> <span class=\"_ _120\"> </span><span class=\"fc0 lse ws14\">103 </span> </span>Altro<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span>3.088 <span class=\"fc1 ls0 ws0\"> </span>1.751 <span class=\"fc1 ls0 ws0\"> </span>1.336 <span class=\"fc1 ls0 ws0\"> </span>Altri ricavi operativi ordinari <span class=\"_ _16b\"> </span><span class=\"fc0\">5.588 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">4.143 </span> <span class=\"_ _113\"> </span><span class=\"fc0\">1.445 </span> Ricavi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span> <span class=\"_ _144\"> </span><span class=\"fc0\">-</span> <span class=\"_ _fb\"> </span><span class=\"fc0 lse ws14\">64 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(64)</span> </span>Plusvalenze da cessione assets immateriali/materiali<span class=\"ws0\"> </span>- <span class=\"fc1\"> </span>1.775 <span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>775)<span class=\"fc1 ls0 ws0\"> </span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc0\">- </span> <span class=\"_ _18\"> </span><span class=\"fc0 lse ws14\">70 </span> <span class=\"_ _21\"> </span><span class=\"fc0 lse ws14\">(70)</span> </span>Altri ricavi operativi non ricorrenti <span class=\"_ _16d\"> </span><span class=\"fc0\">- </span> <span class=\"_ _16e\"> </span><span class=\"fc0\">1.908 </span> <span class=\"_ _120\"> </span><span class=\"fc0\">(1.908)</span> L<span class=\"ws28\">a voce altri ricavi di tipo ordinario, cos\u00ec come pi\u00f9 sotto la voce altri costi di tipo ordinario, accoglie<span class=\"_ _1ec\"> </span></span>elementi di costo e di ricavo non gi\u00e0 classificati nelle <span class=\"ls19 ws2c\">sezioni soprast<span class=\"_ _1\"></span>anti del conto economico ed<span class=\"_ _1ec\"> </span></span>accolgo<span class=\"_ _3\"></span>no el<span class=\"_ _5f\"></span>ementi qual<span class=\"_ _5f\"></span>i sopravven<span class=\"_ _3\"></span>ienz<span class=\"_ _3\"></span>e atti<span class=\"_ _5f\"></span>ve e pass<span class=\"_ _5f\"></span>ive di costi <span class=\"_ _3\"></span>e rica<span class=\"_ _5f\"></span>vi legati a<span class=\"_ _5f\"></span>d esercizi<span class=\"_ _5f\"></span> precedenti per differenze di stime, che come tali ricorrono tutti gli anni (ad esempio ristorni di premi<span class=\"_ _1ec\"> </span>attiv<span class=\"_ _1\"></span>i e/o <span class=\"_ _1\"></span>pas<span class=\"ls0 ws8b\">sivi nei confronti di clienti e fornitori, differenze sui rimborsi assicurativi incassati rispetto<span class=\"_ _1ec\"> </span></span>alle previsioni, ecc..). Includono anche even<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>uali contributi in <span class=\"_ _3\"></span>conto esercizio, plusvalenze e<span class=\"_ _1ec\"> </span>minusvalenze su dismissioni correnti di cespiti, capitalizzazioni di costi legati a<span class=\"_ _3\"></span>d iniziative di<span class=\"_ _1ec\"> </span>investimento. Si segnala come nel corso del 20<span class=\"ls0 ws0\">22<span class=\"ws44\">, in particolare, si sia<span class=\"_ _3\"></span>no registrate capitalizzazioni<span class=\"_ _1ec\"> </span></span></span>relative allo stato di avanz<span class=\"_ _3\"></span>amento dell\u2019implementazione del nuovo sistema ERP<span class=\"ws0\"> <span class=\"_ _d\"> </span><span class=\"lse wscb\">per e<span class=\"_ _3\"></span>uro <span class=\"ls18 ws21\">772<span class=\"ls0 ws0\"> </span></span></span></span>migliaia <span class=\"_ _40\"></span><span class=\"lse ws67\">ed euro 890 mig</span><span class=\"ws92\">lia<span class=\"_ _5f\"></span>ia leg<span class=\"_ _1\"></span>ate<span class=\"ws0\"> <span class=\"_ _43\"></span></span>al Tax Credit Energia riconosciuto alla societ\u00e0 distributrice<span class=\"_ _1ec\"> </span></span>italiana da parte del fornitore in ottemperanza ai diversi provvedimenti legislativi succedutisi in<span class=\"_ _1ec\"> </span>corso d\u2019<span class=\"_ _3\"></span>anno (da<span class=\"_ _5f\"></span> ultimo D.L.<span class=\"_ _3\"></span> 176/2<span class=\"_ _3\"></span>022)<span class=\"ls0 ws0\">. <span class=\"_ _43\"></span></span>Pe<span class=\"_ _5f\"></span>r <span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _5f\"></span>rcizio 202<span class=\"_ _3\"></span>2 il Gruppo<span class=\"_ _5f\"></span> non ha <span class=\"wscf\">iscri<span class=\"_ _5f\"></span>tto ricavi<span class=\"_ _3\"></span> non<span class=\"_ _1ec\"> </span></span>ricorrenti. La signi<span class=\"lse ws59\">ficativa<span class=\"_ _5f\"></span> variazio<span class=\"_ _3\"></span>ne dei <span class=\"_ _5f\"></span>ricavi non<span class=\"_ _5f\"></span> ricorrenti<span class=\"_ _5f\"></span> del 202<span class=\"ls0 ws0\">2<span class=\"_ _3\"></span> <span class=\"ws8b\">rispetto al 20</span>21 <span class=\"lsf ws1d\">\u00e8 determin<span class=\"_ _1\"></span>ata<span class=\"_ _1ec\"> </span></span></span></span>dall\u2019iscrizione<span class=\"ls11 wsba\">, nell\u2019anno pre<span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>edente,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">della plusvalenza lorda di euro 1.775 migliaia per effetto della<span class=\"_ _1ec\"> </span></span></span></span>vendi<span class=\"_ _1\"></span>ta del<span class=\"_ _1\"></span> magazzi<span class=\"_ _1\"></span>no di p<span class=\"ls0 ws127\">roprie<span class=\"_ _1\"></span>t\u00e0 della Fruttital S.r.l. sito in Milano, non pi\u00f9 rientrante nelle<span class=\"_ _1ec\"> </span></span>strategie o<span class=\"_ _3\"></span>perative del G<span class=\"_ _5f\"></span>ruppo<span class=\"ls0\"> <span class=\"ws16\">e dell\u2019impianto fotovoltaico sito in Albenga</span>.<span class=\"_ _1ec\"> </span></span>Si segnal<span class=\"_ _1\"></span>a che<span class=\"ls0 ws0\"> <span class=\"lse wsd9\">la voce<span class=\"_ _5f\"></span> \u201cAltri ri<span class=\"_ _5f\"></span>cavi opera<span class=\"_ _5f\"></span>tivi\u201d com<span class=\"_ _5f\"></span>prende<span class=\"ls0 ws0\"> <span class=\"ls2c ws15\">euro<span class=\"_ _1\"></span></span> <span class=\"ls18 ws21\">19</span> <span class=\"_ _1\"></span><span class=\"ls19 ws2c\">migliaia verso societ\u00e0 co<span class=\"ls1b ws2e\">lle<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span></span></span> </span></span></span>ed euro<span class=\"ls0\"> <span class=\"lse ws14\">32</span> <span class=\"ws16\">mi<span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>liaia verso societ\u00e0 correlate<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span></span></span>Valori in migliaia \u20ac <span class=\"_ _14d\"> </span>31.12.2022 <span class=\"_ _ed\"> </span>31.12.2021 <span class=\"_ _ed\"> </span>Variazione<span class=\"_ _1ec\"> </span>Penalit\u00e0-<span class=\"ls19 ws22\">sanzioni, vari</span> (104)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>(219)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span>115 <span class=\"fc1 ls0 ws0\"> </span>Minusvalenze e sopravvenienze di tipo ordinario<span class=\"ws0\"> <span class=\"_ _33\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>803)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.54<span class=\"_ _1\"></span>1)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.26<span class=\"_ _1\"></span>2)</span> </span>Altri costi operativi ordinari<span class=\"_ _1ec\"> </span>(2.908)<span class=\"fc1\"> </span>(1.760)<span class=\"fc1\"> </span>(1.148)<span class=\"fc1\"> </span>Premialit<span class=\"_ _1\"></span>\u00e0 Top Manage<span class=\"_ _1\"></span>ment<span class=\"fc1 ls0 ws0\"> </span>(3.<span class=\"_ _1\"></span>033)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>753)<span class=\"fc1 ls0 ws0\"> </span>(1.<span class=\"_ _1\"></span>279)<span class=\"fc1 ls0 ws0\"> </span>Costi attivit\u00e0 M&amp;A<span class=\"fc1 ws0\"> <span class=\"_ _48\"> </span></span><span class=\"ls18 ws21\">(<span class=\"_ _1\"></span>1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> <span class=\"_ _f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _4c\"> </span></span><span class=\"ls18 ws21\">(1.55<span class=\"_ _1\"></span>3)</span><span class=\"fc1 ws0\"> </span>Costi Covid<span class=\"ws0\">-<span class=\"lse ws14\">19</span><span class=\"fc1\"> <span class=\"_ _92\"> </span></span><span class=\"lse ws14\">(73)</span><span class=\"fc1\"> <span class=\"_ _11f\"> </span></span><span class=\"lse ws14\">(300)</span><span class=\"fc1\"> <span class=\"_ _94\"> </span></span><span class=\"lse ws14\">227 </span><span class=\"fc1\"> </span></span>Altro<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc0 ls18 ws21\">(1.<span class=\"_ _1\"></span>099)</span> <span class=\"_ _f\"> </span><span class=\"fc0 ls18 ws21\">(2<span class=\"_ _1\"></span>.25<span class=\"_ _1\"></span>7)</span> <span class=\"_ _f\"> </span><span class=\"fc0 lse ws14\">1.158 </span> </span>Altri costi operativi non ricorrenti<span class=\"_ _1ec\"> </span>(5.758)<span class=\"fc1\"> </span>(4.310)<span class=\"fc1\"> </span>(1.448) <span class=\"fc1\"> </span>Detto come <span class=\"_ _1\"></span>sopra <span class=\"ls0 ws44\">della natura dei costi di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>arattere ord<span class=\"_ _3\"></span>inario esposti in questa tab<span class=\"_ _3\"></span>ella, nel corso<span class=\"_ _1ec\"> </span></span>del 20<span class=\"_ _1\"></span><span class=\"ls0 ws0\">22 <span class=\"ls19 ws2c\">si registran<span class=\"_ _1\"></span>o scostamenti <span class=\"lse wsd9\">per<span class=\"_ _3\"></span> euro 1.<span class=\"_ _5f\"></span>14<span class=\"ls0 ws0\">8 <span class=\"ws7b\">mig<span class=\"_ _1\"></span>liaia legato principalmente all<span class=\"_ _5f\"></span>a rile<span class=\"_ _1\"></span>vazione di<span class=\"_ _1ec\"> </span></span></span></span></span></span>costi per erogazioni liberali <span class=\"_ _3\"></span>per euro 6<span class=\"lse ws14\">41<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"ws1e\">migliaia di <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>ui euro 6<span class=\"_ _3\"></span>06 migliaia per le <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>irca 623 tonnellate<span class=\"_ _3\"></span> </span></span></span>di prodotti ortofrutticoli donati ai banchi alimentari<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>(dato anno 2021 delle donazioni ai banchi<span class=\"_ _1ec\"> </span>alimentari non rilevato)<span class=\"ws0\">. <span class=\"_ _43\"> </span><span class=\"ls23 ws27\">Per <span class=\"_ _43\"> </span><span class=\"ls3d ws1e4\">quanto ri<span class=\"_ _3\"></span>guarda<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _43\"> </span><span class=\"ws92\">le component<span class=\"_ _1\"></span>i non ricorrenti si segnala</span> <span class=\"_ _40\"></span><span class=\"lse ws67\">che al 31<span class=\"_ _1ec\"> </span></span></span></span></span></span>dicem<span class=\"_ _3\"></span>bre 20<span class=\"ls0 ws0\">21 <span class=\"lsf ws1d\">ed al 31 dicemb<span class=\"_ _1\"></span>r<span class=\"ls18 ws23\">e 2<span class=\"_ _1\"></span>02</span></span>2 <span class=\"ls17 ws73\">il Gruppo</span> <span class=\"ls10 ws4d\">ha ef<span class=\"_ _1\"></span>fettuat<span class=\"_ _1\"></span></span>o <span class=\"ws1e\">stanziamenti relativi alla p<span class=\"_ _3\"></span>remialit\u00e0<span class=\"_ _1ec\"> </span></span></span>del Top Ma<span class=\"_ _5f\"></span>nagement per euro 1.<span class=\"ls18 ws21\">753<span class=\"ls0 ws0\"> <span class=\"ws7b\">migliaia ed euro </span></span>3.0<span class=\"_ _1\"></span>33<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws7b\">migliaia suddivisi in euro</span> <span class=\"lse ws14\">891</span> <span class=\"ls2a ws105\">p<span class=\"_ _1\"></span>er M<span class=\"_ _1\"></span>BO<span class=\"_ _1ec\"> </span></span></span></span>(comp<span class=\"_ _3\"></span>onente<span class=\"_ _3\"></span> di pr<span class=\"_ _5f\"></span>emio che ve<span class=\"_ _5f\"></span>rr\u00e0<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">pagata a valle dell\u2019approvazione del bilancio 202</span>2<span class=\"ls11 ws51\">) ed euro<span class=\"_ _3\"></span> </span></span>2.142<span class=\"_ _3\"></span><span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ws24\">migliaia per LTI (componente differita di pr<span class=\"_ _3\"></span>emio, pagabile in due tranche <span class=\"_ _5f\"></span>nel 2023 e 2024,<span class=\"_ _1ec\"> </span></span></span>soggetta alla condizione del permanere in azienda da parte dei beneficiar<span class=\"_ _1\"></span>i nel periodo di<span class=\"_ _1ec\"> </span>riferimento, il \u201cvesting period\u201d ed ind<span class=\"_ _3\"></span>icizzata all\u2019andamen<span class=\"ls19 ws9d\">to del corso del titolo Orsero).</span><span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"lse wsd6\">Per ulterio<span class=\"_ _5f\"></span>ri<span class=\"_ _1ec\"> </span></span></span>dettag<span class=\"_ _1\"></span>li si riman<span class=\"_ _1\"></span>da al parag<span class=\"_ _1\"></span>rafo \u201cRe<span class=\"_ _1\"></span>munerazion<span class=\"_ _1\"></span>e incentiv<span class=\"_ _1\"></span>ante del Top Man<span class=\"_ _1\"></span>agement<span class=\"_ _1\"></span> <span class=\"ls0 ws0\">\u2013 <span class=\"_ _37\"></span><span class=\"ls1b ws13a\">P<span class=\"_ _1\"></span>ian<span class=\"_ _1\"></span>o L<span class=\"_ _1\"></span>TI<span class=\"_ _1ec\"> </span></span></span>2020<span class=\"ls0 ws0\">-</span><span class=\"ws23\">202<span class=\"_ _5f\"></span>2 e premia<span class=\"_ _5f\"></span>lit\u00e0 202<span class=\"ls0 ws0\">2<span class=\"ws16\">\u201d all\u2019interno della relazione degli amm<span class=\"_ _3\"></span>inistratori sulla gestione.<span class=\"ws0\"> </span></span></span></span>Si segnala com<span class=\"_ _5f\"></span>e per <span class=\"lsf ws1f\">tut</span><span class=\"ws23\">te <span class=\"_ _37\"></span><span class=\"ls0 ws58\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws2a\">, 202<span class=\"_ _3\"></span>1<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"wsc6\">e 2022 <span class=\"ls19 ws9b\">si sia <span class=\"_ _3\"></span>tenuto conto della<span class=\"_ _1ec\"> </span></span></span></span></span></span>rivalutazione, nella misura massima del 40% prevista dal Piano,<span class=\"ws0\"> <span class=\"_ _43\"> </span></span>in f<span class=\"_ _1\"></span>unzione dell<span class=\"ls23 wsfd\">\u2019in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> del<span class=\"_ _1ec\"> </span></span>corso azionario del titol<span class=\"_ _1\"></span>o registrato nel triennio, anche compre<span class=\"_ _1\"></span>nsivo del valore de<span class=\"lsf wsa2\">i divide<span class=\"_ _1\"></span>ndi<span class=\"_ _1ec\"> </span></span>distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Reg<span class=\"_ _1\"></span>olament<span class=\"_ _1\"></span>o del Pian<span class=\"_ _1\"></span>o<span class=\"ls11 ws23\">. <span class=\"_ _5f\"></span><span class=\"ls0 ws84\">Risultano, altres\u00ec iscr<span class=\"_ _1\"></span>itti euro <span class=\"lse ws14\">73</span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia di costi sostenuti<span class=\"_ _1ec\"> </span></span></span></span></span>per far fronte all\u2019emergenza d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019epidemia da Covid<span class=\"ws0\">-<span class=\"lse ws14\">19<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"ws16\">ed euro 1.553 migliaia di costi di M<span class=\"_ _3\"></span>&amp;A per<span class=\"_ _1ec\"> </span></span></span></span></span>le acquisizioni delle due societ\u00e0 fran<span class=\"ls11 ws23\">cesi. </span><span class=\"ws0\"> </span>I costi indicati nella categoria \u201cAltro\u201d riguardano tipicamente l\u2019onere per la partecipazione al<span class=\"_ _1ec\"> </span>risultato dei dipendenti delle societ<span class=\"_ _1\"></span>\u00e0 francese e messicane disposta dalle relative normative<span class=\"_ _1ec\"> </span>nonch\u00e9 <span class=\"ls0 ws16\">il ristorno per e<span class=\"_ _3\"></span>uro 489 migliaia dei crediti d\u2019imp<span class=\"lse ws23\">os<span class=\"_ _3\"></span>ta su at<span class=\"_ _5f\"></span>tivit\u00e0 di Ri<span class=\"_ _5f\"></span>cerca &amp; S<span class=\"_ _5f\"></span>viluppo.<span class=\"ls0 ws0\"> </span></span></span>La voce \u201c<span class=\"_ _5f\"></span>Altri costi op<span class=\"_ _5f\"></span>erativi\u201d<span class=\"_ _5f\"></span> non comprend<span class=\"_ _3\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _5f\"></span><span class=\"ls19 wsb5\">oneri verso societ<span class=\"_ _1\"></span>\u00e0 collegate<span class=\"lse ws29\">, ma incl<span class=\"_ _5f\"></span>ude euro 2.11<span class=\"_ _5f\"></span>8<span class=\"_ _1ec\"> </span></span></span></span>migliaia <span class=\"ls19 ws2b\">verso <span class=\"ls18 ws21\">pa<span class=\"_ _1\"></span>rti</span></span> <span class=\"ls10 ws20\">c<span class=\"_ _1\"></span>orrelate. Si rimanda all<span class=\"_ _1\"></span>a Nota 3</span>4 <span class=\"ws16\">per un ulteriore dettaglio.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-769": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion e  Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio (5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari  321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari  (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione  Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-747": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio(5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari 321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion e Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio(5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari 321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-783": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion e Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio(5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari 321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-790": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion e Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio(5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari 321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-791": {
   "value": "NOTA 27. Proventi finanziari, oneri finanziari e differenze cambio La voce \u201cProventi finanziari, oneri finanziari e differenze cambio\u201d risulta cos\u00ec dettagliata: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazion e Proventi finanziari  321   352   (31) Oneri finanziari  (4.081)  (3.654)  (428) Differenze cambio (1.609) (11) (1.597) Proventi finanziari, oneri finanziari, differenze cambio(5.369) (3.313) (2.056) Per ciascuna voce compresa nella posta in esame si fornisce di seguito il dettaglio: Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi attivi verso terzi 273  278  (5) Interessi attivi verso collegate e correlate  12   33   (21) Interest cost Benefici ai dipendenti  37   42   (5) Proventi finanziari 321  352  (31) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Interessi passivi vs istituti di credito/bond  (2.911)  (2.643)  (269) Interessi passivi verso terzi  (47)  (146)  99  Interessi passivi IFRS 16  (1.123)  (864)  (259) Oneri finanziari (4.081) (3.654) (428) Valori in migliaia \u20ac  31.12.2022  31.12.2021  Variazione Differenze cambio realizzate  (1.573)  (446)  (1.127) Differenze cambio da realizzare (36) 435  (471) Differenze cambio  (1.609)  (11)  (1.597) Si osservi l\u2019impatto delle differenze cambio per effetto principalmente dell\u2019oscillazione del peso  messicano e del dollaro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-748": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gsa97\">NOTA 2<span class=\"ls0 ws0\">9<span class=\"ls4 ws86\">. Impost<span class=\"_ _3\"></span>e sul reddi<span class=\"_ _5f\"></span>to<span class=\"ls0 ws0\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls4 ws86\"><span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls21 ws22 gsa98\">Quasi<span class=\"ls0 ws0\"> <span class=\"_ _37\"></span><span class=\"ls16 ws73\">tutte<span class=\"_ _5f\"></span> <span class=\"_ _37\"></span><span class=\"ls0 ws0\">le <span class=\"_ _1\"></span><span class=\"ws58\">societ\u00e0 controllate italiane aderisc<span class=\"ls19 ws2b\">on<span class=\"_ _1\"></span>o</span></span> <span class=\"_ _1\"></span><span class=\"ls19 ws9b\">al sistema del \u201cconsolidato f<span class=\"_ _1\"></span>iscale\u201d posto in<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls16 ws73\"><span class=\"ls0 ws0\"><span class=\"ls19 ws9b\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gsa99\">capo a<span class=\"_ _5f\"></span> Orsero<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls11 ws53\">ai sensi d<span class=\"_ _3\"></span>egli artt. 117 e segg. d<span class=\"_ _5f\"></span>el <span class=\"ls2 ws61\">T.U.I.R.<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ls19 ws55\">ed analog<span class=\"_ _1\"></span>o sistema <span class=\"ls16 ws5d\">\u00e8 stato a<span class=\"_ _5f\"></span>ttivato i<span class=\"_ _5f\"></span>n<span class=\"_ _1ec\"> </span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws53\"><span class=\"ls2 ws61\"><span class=\"ls0 ws0\"><span class=\"ls19 ws55\"><span class=\"ls16 ws5d\"> </span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsa9a\">Franci<span class=\"_ _3\"></span>a da<span class=\"_ _3\"></span> parte di<span class=\"_ _5f\"></span> AZ Fran<span class=\"_ _3\"></span>ce unita<span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>te alle s<span class=\"_ _5f\"></span>ue societ\u00e0<span class=\"_ _5f\"></span> controlla<span class=\"_ _5f\"></span>te frances<span class=\"_ _3\"></span>i.<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa9b\">La movimentazione delle imposte \u00e8 riepilogata nella tabella qui di seguito.<span class=\"_ _3\"></span><span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsa9c\">Valori in migliaia \u20ac <span class=\"_ _124\"> </span>31.12.2022 <span class=\"_ _7c\"> </span>31.12.2021 <span class=\"_ _7c\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsa9d\">Imposte correnti<span class=\"ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc0 ls18 ws21\">(5.<span class=\"_ _1\"></span>933)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 ls18 ws21\">(5<span class=\"_ _1\"></span>.46<span class=\"_ _1\"></span>9)</span> <span class=\"_ _c6\"> </span><span class=\"fc0 lse ws14\">(465)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsa9e\">Imposte da consolidato fiscale<span class=\"ls0 ws0\"> <span class=\"_ _11b\"> </span><span class=\"fc0 lse ws14\">2.393 </span> <span class=\"_ _75\"> </span><span class=\"fc0 lse ws14\">1.9<span class=\"_ _5f\"></span>34 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _75\"> </span></span>459 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsa9f\">Imposte anticipate e differite<span class=\"ws0\"> <span class=\"_ _26\"> </span><span class=\"fc0 lse ws14\">(131)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _121\"> </span><span class=\"fc0 lse ws14\">1.207 </span> <span class=\"_ _75\"> </span><span class=\"fc0 ls18 ws21\">(1.33<span class=\"_ _1\"></span>8)</span> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gsaa0\">Imposte sul <span class=\"_ _1\"></span>reddito<span class=\"ws0\"> <span class=\"_ _12a\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _c2\"> </span><span class=\"fc0\">(2.327)</span> <span class=\"_ _ab\"> </span><span class=\"fc0\">(1.344)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsaa1\">L<span class=\"lsf wsd0\">\u2019inc<span class=\"_ _1\"></span>rement<span class=\"_ _1\"></span>o del monte<span class=\"_ _1\"></span></span> <span class=\"ws7b\">imposte rispetto all\u2019esercizio precedente si deve alla societ\u00e0 armatoriale<span class=\"_ _1ec\"> </span></span><span class=\"ws7b\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws59 gsaa2\">che, co<span class=\"_ _3\"></span>n ef<span class=\"_ _5f\"></span>fetto il 1\u00b0<span class=\"_ _5f\"></span> gennaio<span class=\"_ _5f\"></span> 2021, <span class=\"ws14\">ave<span class=\"_ _3\"></span>va<span class=\"ls0 ws0\"> <span class=\"ws1e\">optato p<span class=\"_ _3\"></span>er il sistema agevolato di de<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>erminazione delle<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws14\"><span class=\"ls0 ws0\"><span class=\"ws1e\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws49 gsaa3\">imposte \u201ct<span class=\"_ _1\"></span>onnage tax\u201d<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span></span><span class=\"ws9b\">c<span class=\"_ _1\"></span>on conseguente<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws58\">rilascio delle imposte differite conteggiate sui maggiori<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ws9b\"><span class=\"ls0 ws0\"><span class=\"ws58\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws40 gsaa4\">valori delle navi iscritti nel 2015 al momento della First Time Adoption dei princi<span class=\"_ _3\"></span>pi IAS, con un<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws2d gsaa5\">beneficio su<span class=\"_ _1\"></span>l risultato <span class=\"_ _1\"></span><span class=\"ls0 ws0\">dell\u2019esercizio <span class=\"ws16\">di euro 1.202 migliaia.</span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsaa7\">Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> </div><div class=\"c we6 h4c gsaa8\"><div class=\"t m0 x43 hf yf98 ff3 fs0 fc1 sc0 ls0 ws0\">2022 -Aliquota 24%<span class=\"_ _1ec\"> </span> </div></div><div class=\"c we7 h4c gsaa9\"><div class=\"t m0 x43 hf yf98 ff3 fs0 fc1 sc0 ls0 ws0\">2021 -Aliquota 24%<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsaaa\">Imponibile <span class=\"_ _3a\"> </span>Im<span class=\"_ _1\"></span>posta <span class=\"_ _3c\"> </span>Im<span class=\"_ _1\"></span>ponibile <span class=\"_ _3a\"> </span>Imposta<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gsaab\">Risultato ante <span class=\"_ _1\"></span>imposte<span class=\"ws0\"> <span class=\"_ _104\"> </span><span class=\"fc0\">36.131 </span> <span class=\"_ _12c\"> </span><span class=\"fc0\"> </span> <span class=\"_ _13c\"> </span>20.835  <span class=\"_ _12c\"> </span> </span><span class=\"ws0\"> </span></div><div class=\"c we8 h4c gsaac\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc1 sc0 ls0 ws13\">Imposta teorica<span class=\"ws0\"> </span></div></div><div class=\"c wea h4c gsaad\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc0 sc0 ls0 ws0\">(8.672)<span class=\"fc1\"> </span></div></div><div class=\"c web h4c gsaae\"><div class=\"t m0 xc hf yda7 ff3 fs0 fc1 sc0 ls0 ws0\">(5.000)<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gsaaf\">Tonnage<span class=\"_ _1\"></span> Tax Cosiarma<span class=\"ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">7.838 </span> <span class=\"_ _3d\"> </span>  <span class=\"_ _a6\"> </span><span class=\"lse ws14\">2.843 </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsab0\">Risultato partecipazioni ad equity<span class=\"ws0\"> <span class=\"_ _77\"> </span><span class=\"fc0 ls18 ws21\">(2.<span class=\"_ _1\"></span>041)</span> <span class=\"_ _a9\"> </span><span class=\"fc0 lse ws14\">490<span class=\"_ _3\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _95\"> </span></span><span class=\"ls18 ws21\">(1.01<span class=\"_ _1\"></span>9)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _28\"> </span></span></span>245 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gsab1\">Societ\u00e0 es<span class=\"_ _3\"></span>tere per di<span class=\"_ _5f\"></span>v<span class=\"_ _1\"></span>ersa %<span class=\"_ _3\"></span> <span class=\"ls0\">fiscale <span class=\"_ _78\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(198)</span> <span class=\"_ _39\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(286)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gsab2\">Divi<span class=\"_ _1\"></span>dendi in<span class=\"_ _1\"></span>tercompan<span class=\"_ _1\"></span>y tassat<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _113\"> </span><span class=\"fc0 lse ws14\">23.830 </span> <span class=\"_ _1b\"> </span><span class=\"fc0 lse ws14\">(286)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">18.452<span class=\"_ _5f\"></span> <span class=\"fc1 ls0 ws0\"> <span class=\"_ _178\"> </span></span>(221)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsab3\">Rilascio imposte differite<span class=\"ws0\"> <span class=\"_ _179\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\"> -</span> <span class=\"_ _fe\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">1.4<span class=\"_ _3\"></span>29 <span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsab4\">Altri non imponibili/recuperi imposte<span class=\"ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 ls18 ws21\">(<span class=\"_ _1\"></span>1.99<span class=\"_ _1\"></span>0)</span> <span class=\"_ _58\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(497)</span> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsab5\">Imposte effettive <span class=\"_ _e9\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.818)</span> <span class=\"_ _3a\"> </span><span class=\"fc0\"> </span> <span class=\"_ _a6\"> </span><span class=\"fc0\">(1.488)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gsab6\">Imposte Ir<span class=\"_ _1\"></span>ap/Cvae<span class=\"ls0 ws0\"> <span class=\"_ _17a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(854)</span> <span class=\"_ _39\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">(839)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsab7\">Imposte di cui a bilancio consolidato <span class=\"_ _55\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(3.671)</span> <span class=\"_ _3a\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0\">(2.327)</span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsab8\">Aliquota effettiva<span class=\"ws0\"> <span class=\"_ _148\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">10,2%</span> <span class=\"_ _c3\"> </span>  <span class=\"_ _a6\"> </span><span class=\"fc0 lse ws14\">11,2%<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsab9\">La tabella di cui sopra dettaglia il raccordo tra imposte teoriche ed effettive <span class=\"ls11 ws0\">dei d<span class=\"_ _5f\"></span>ue esercizi, be<span class=\"_ _1ec\"> </span></span><span class=\"ls11 ws0\">n </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gsaba\">evide<span class=\"_ _1\"></span>nzian<span class=\"_ _1\"></span>do<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws71\">l<span class=\"_ _1\"></span>e diffe<span class=\"_ _1\"></span>renze<span class=\"_ _1\"></span><span class=\"ls23 ws27\">; <span class=\"_ _1\"></span><span class=\"ls19 ws93\">sopratt<span class=\"_ _1\"></span>utto legate a</span></span></span>l <span class=\"_ _1\"></span><span class=\"ls23 ws51\">ben<span class=\"_ _1\"></span>efic<span class=\"_ _1\"></span>io l<span class=\"_ _1\"></span>egat<span class=\"_ _1\"></span>o a<span class=\"ls10 wsc4\">lla tas<span class=\"_ _1\"></span>sazione </span></span>\u201c<span class=\"ls1c ws2f\">Tonnage</span> <span class=\"_ _1\"></span><span class=\"ls10 ws16\">Tax</span>\u201d.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsc4 gsabb\">In riga separat<span class=\"_ _1\"></span>a sono indicate le impost<span class=\"_ _1\"></span>e Irap e Cvae (F<span class=\"lse wsc6\">ranci<span class=\"_ _5f\"></span>a) conte<span class=\"_ _5f\"></span>ggiate su<span class=\"_ _5f\"></span> una divers<span class=\"_ _5f\"></span>a base<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gsabc\">imponibile. <span class=\"_ _69\"> </span>L<span class=\"ws8c\">a tabella qui di seguito evidenzia la movimentazione per natura delle divers<span class=\"_ _1ec\"> </span></span><span class=\"ws8c\">e </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws22 gsabd\">componenti che hanno riguardato le<span class=\"_ _1\"></span> imposte anticipate.<span class=\"ls0 ws0\"> </span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsabe\">Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsabf\">Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span> </div><div class=\"c wa h42 gsac0\"><div class=\"t m0 xe3 hf y564 ff3 fs0 fc1 sc0 ls0 ws0\">Conto<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsac1\">Economico<span class=\"_ _1ec\"> </span> </div><div class=\"c wa h42 gsac0\"><div class=\"t m0 x103 hf y3b6 ff3 fs0 fc1 sc0 ls0 ws0\">complessivo<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsac2\">2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _e8\"> </span>2022 <span class=\"_ _7b\"> </span>2021 <span class=\"_ _7b\"> </span>2022 <span class=\"_ _76\"> </span>2021<span class=\"_ _1ec\"> </span> </div><div class=\"c wec h10 gsac3\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Perdite fiscali<span class=\"ws0\"> </span></div></div><div class=\"c wed h10 gsac4\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">5.397 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wee h10 gsac5\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">5.020 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wee h10 gsac6\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">377 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wed h10 gsac7\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">29 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wef h10 gsac8\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c wf0 h10 gsac9\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsaca\">Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"fc0 ws14\">567 </span><span class=\"ls0 ws0\"> <span class=\"_ _2a\"> </span></span><span class=\"fc0 ws14\">829 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">(149)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(43)</span><span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span></span><span class=\"fc0 ws14\">(87)</span><span class=\"ls0 ws0\"> <span class=\"_ _6f\"> </span></span><span class=\"fc0 ws14\">(30)</span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gsacb\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/Avvi<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i/March<span class=\"_ _1\"></span>io<span class=\"ls0 ws0\"> <span class=\"_ _3e\"> </span><span class=\"fc0 lse ws14\">571 </span> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">598 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(24)</span> <span class=\"_ _7d\"> </span><span class=\"fc0 lse ws14\">(164)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gsacc\">Svalut<span class=\"_ _1\"></span>azioni e accant<span class=\"_ _1\"></span>onament<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc0 lse ws14\">1.0<span class=\"_ _3\"></span>05 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _78\"> </span></span>993 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _91\"> </span></span>12 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _dd\"> </span></span>(12<span class=\"_ _5f\"></span>4)<span class=\"fc1 ls0 ws0\"> <span class=\"_ _93\"> </span><span class=\"fc0\">- </span> <span class=\"_ _39\"> </span><span class=\"fc0\">- </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsacd\">Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _16\"> </span></span><span class=\"fc0 ws14\">149 </span><span class=\"ls0 ws0\"> <span class=\"_ _91\"> </span></span><span class=\"fc0 ws14\">58 </span><span class=\"ls0 ws0\"> <span class=\"_ _dd\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _81\"> </span></span><span class=\"fc0 ws14\">91 </span><span class=\"ls0 ws0\"> <span class=\"_ _bc\"> </span></span><span class=\"fc0 ws14\">(301)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsace\">Varie Minori<span class=\"ws0\"> <span class=\"_ _13e\"> </span><span class=\"fc0 lse ws14\">635 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0 lse ws14\">994 </span> <span class=\"_ _91\"> </span><span class=\"fc0 lse ws14\">(359)</span> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">158 <span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _2a\"> </span><span class=\"fc0\">- </span> <span class=\"_ _53\"> </span><span class=\"fc0\">- </span> </span></span></span></span></span></div><div class=\"c wec h10 gsacf\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws13\">Attivit\u00e0 fiscali d<span class=\"_ _1\"></span>ifferite<span class=\"ws0\"> </span></div></div><div class=\"c wed h10 gsad0\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.323 <span class=\"fc1\"> </span></div></div><div class=\"c wee h10 gsad1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">8.492 <span class=\"fc1\"> </span></div></div><div class=\"c wee h10 gsad2\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(144)<span class=\"fc1\"> </span></div></div><div class=\"c wed h10 gsad3\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(144)<span class=\"fc1\"> </span></div></div><div class=\"c wef h10 gsad4\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">4 <span class=\"fc1\"> </span></div></div><div class=\"c wf0 h10 gsad5\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(331)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws24 gsad6\">La tabella qui di seg<span class=\"_ _3\"></span>uito evidenzia la movimentazione <span class=\"_ _5f\"></span>per<span class=\"_ _1\"></span> natura delle diverse <span class=\"_ _5f\"></span>c<span class=\"_ _1\"></span>omponenti ch<span class=\"_ _1ec\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws2f gsad7\">hanno <span class=\"ls19 ws22\">interessato le imposte differite passive<span class=\"ls0 ws0\">.</span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span><span class=\"ls19 ws22\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsad9\">Valori in migliaia \u20ac<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsada\">Stato Patrimoniale <span class=\"_ _55\"> </span>Conto Economico<span class=\"_ _1ec\"> </span> </div><div class=\"c wf1 h42 gsadb\"><div class=\"t m0 x62 hf y564 ff3 fs0 fc1 sc0 ls0 ws0\">Conto<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsadc\">Economico<span class=\"_ _1ec\"> </span> </div><div class=\"c wf1 h42 gsadb\"><div class=\"t m0 x3f hf y3b6 ff3 fs0 fc1 sc0 ls0 ws0\">complessivo<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wee h7f gsadd\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2022 </div></div><div class=\"c wed h7f gsade\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2021 </div></div><div class=\"c wf2 h7f gsadf\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2022<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wf3 h7f gsae0\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2021 </div></div><div class=\"c wf4 h7f gsae1\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2022 </div></div><div class=\"c wf5 h7f gsae2\"><div class=\"t m0 xc hf ye3a ff3 fs0 fc1 sc0 ls0 ws0\">2021<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsae3\">Leasing impianti<span class=\"ws0\"> <span class=\"_ _149\"> </span><span class=\"fc0 ls18 ws21\">(1.74<span class=\"_ _1\"></span>9)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1.72<span class=\"_ _1\"></span>8)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">(21)<span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _a2\"> </span><span class=\"fc0 lse ws14\">(108)</span> <span class=\"_ _76\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws20 gsae4\">Rivalut<span class=\"_ _1\"></span>azione mag<span class=\"_ _1\"></span>azzino<span class=\"ls0 ws0\"> <span class=\"_ _c8\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> <span class=\"_ _81\"> </span><span class=\"fc0\">- </span> <span class=\"_ _ef\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">227 </span> <span class=\"_ _73\"> </span><span class=\"fc0\">-<span class=\"_ _1\"></span> </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gsae5\">Su J<span class=\"ls0 ws0\">-</span>en<span class=\"_ _1\"></span>tries FV<span class=\"_ _1\"></span> Magazzi<span class=\"_ _1\"></span>ni Fern\u00e1nde<span class=\"_ _1\"></span>z<span class=\"ls0 ws0\"> <span class=\"_ _55\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.755)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 ls18 ws21\">(1<span class=\"_ _1\"></span>.820)</span> <span class=\"_ _cc\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _80\"> </span><span class=\"fc0 lse ws14\">65 </span> <span class=\"_ _d9\"> </span><span class=\"fc0\">- </span> <span class=\"_ _c7\"> </span><span class=\"fc0\">- </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1d gsae6\">Ammort<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>i nav<span class=\"_ _1\"></span>i<span class=\"ls0 ws0\"> <span class=\"_ _17b\"> </span><span class=\"fc0 lse ws14\">(298)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0 lse ws14\">(297)</span> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0 lse ws14\">1.202 </span> <span class=\"_ _cc\"> </span><span class=\"fc0\">- </span> <span class=\"_ _80\"> </span><span class=\"fc0\">- <span class=\"_ _1\"></span></span> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsae7\">Strumen<span class=\"_ _5f\"></span>ti finanzi<span class=\"_ _3\"></span>ari de<span class=\"_ _5f\"></span>rivati<span class=\"ls0 ws0\"> <span class=\"_ _75\"> </span></span><span class=\"fc0 ws14\">(350)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span></span><span class=\"fc0 ws14\">(204)</span><span class=\"ls0 ws0\"> <span class=\"_ _73\"> </span><span class=\"fc0\">- </span> <span class=\"_ _11f\"> </span><span class=\"fc0\">- </span> <span class=\"_ _da\"> </span></span><span class=\"fc0 ws14\">(146)</span><span class=\"ls0 ws0\"> <span class=\"_ _38\"> </span></span><span class=\"fc0 ws14\">(194)</span><span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws23 gsae8\">Effetto<span class=\"_ _3\"></span> IAS 1<span class=\"_ _5f\"></span>9<span class=\"ls0 ws0\"> <span class=\"_ _17c\"> </span></span><span class=\"fc0 ws14\">(63)<span class=\"ls0 ws0\"> <span class=\"_ _7d\"> </span>-  <span class=\"_ _ef\"> </span></span>(29)<span class=\"ls0 ws0\"> <span class=\"_ _7a\"> </span>-  <span class=\"_ _33\"> </span></span>(125)<span class=\"_ _5f\"></span><span class=\"ls0 ws0\"> <span class=\"_ _b7\"> </span>- </span></span><span class=\"fc0 ws14\"><span class=\"ls0 ws0\"> </span></span></div><div class=\"c wf6 h28 gsae9\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Varie Minori<span class=\"ws0\"> </span></div></div><div class=\"c wee h28 gsaea\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(378)<span class=\"_ _3\"></span><span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wed h28 gsaeb\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(31)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wf2 h28 gsaec\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls1c ws2f\">(2)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wf3 h28 gsaed\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">(34)<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c wf4 h28 gsaee\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c wf7 h28 gsaef\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c wf6 h10 gsaf0\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite<span class=\"_ _1ec\"> </span> </div></div><div class=\"c wee h10 gsaf1\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(4.593)<span class=\"fc1\"> </span></div></div><div class=\"c wed h10 gsaf2\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(4.081)<span class=\"fc1\"> </span></div></div><div class=\"c wf2 h10 gsaf3\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">13 <span class=\"fc1\"> </span></div></div><div class=\"c wf3 h10 gsaf4\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1.351 <span class=\"fc1\"> </span></div></div><div class=\"c wf4 h10 gsaf5\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(271)<span class=\"fc1\"> </span></div></div><div class=\"c wf7 h10 gsaf6\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(194)<span class=\"fc1\"> </span></div></div>Al 31 d<span class=\"_ _3\"></span>icembre<span class=\"_ _5f\"></span><span class=\"ls0 ws0\">  <span class=\"lse ws14\">20</span>22  <span class=\"ws74\">non sono in essere contenziosi fiscali di rilievo, ad eccezione di quell<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws74\">i </span></span>precedentemen<span class=\"_ _5f\"></span>te menzionati nella<span class=\"_ _5f\"></span> Nota 17<span class=\"ls0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0\"> </span>Non si evidenziano altre si<span class=\"_ _5f\"></span>gnific<span class=\"_ _1\"></span>ative modifiche della <span class=\"_ _5f\"></span>normativa in materia fiscale tra il<span class=\"_ _3\"></span> 20<span class=\"ws0\">22 <span class=\"_ _37\"></span></span>ed i<span class=\"_ _1ec\"> </span>l 20<span class=\"ls0 ws0\">21 <span class=\"_ _1\"></span><span class=\"ws58\">ad eccezione della r<span class=\"_ _1\"></span>iduzione del<span class=\"ws87\">l\u2019aliquota fiscale in Francia c<span class=\"_ _3\"></span>he scende dal <span class=\"ws0\">2<span class=\"ls11 ws23\">6,5<span class=\"ls2b ws14b\">% al </span></span>25<span class=\"ls2a ws128\">% a<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws58\"><span class=\"ws87\"><span class=\"ws0\"><span class=\"ls2a ws128\"> </span></span></span></span></span>partire dal 1\u00b0 gennaio 20<span class=\"ws0\">22.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "NOTA <span class=\"lsc wse\">31<span class=\"ls0 ws0\">. </span></span><span class=\"ws8\">Utile per azione<span class=\"ls0 ws0\"> </span></span>L\u2019utile base per azione \u00e8 calcolato, in accordo con lo IAS 33, dividendo il risultato netto di pertinenza del Gruppo per il numero medio di azioni in<span class=\"_ _3\"></span> circolazione nel corso del periodo.<span class=\"ws0\"> <span class=\"_ _1\"></span>L\u2019utile </span>per azione \u201cFully Diluted\u201d \u00e8 calcolato dividendo il risultato netto di pertinenza del<span class=\"_ _5f\"></span> Gruppo per il numero medio di azioni in circolazione comprensivo delle azioni speciali e de<span class=\"ws0\">i<span class=\"_ _3\"></span> <span class=\"ls10 ws100\">warrant, in entrambi </span></span>i casi escludendo le azioni proprie in portafoglio.<span class=\"_ _1ec\"> </span><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsafe\">Valori in \u20ac <span class=\"_ _be\"> </span>2022 <span class=\"_ _17\"> </span>2021 </div><div class=\"c wfe h16 gsaff\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Utile/perdita, attribuibile ai soci della controllante </div></div><div class=\"c w77 h16 gsb00\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">32.264.921 <span class=\"fc1\"> </span></div></div><div class=\"c w14 h16 gsb01\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">18.289.521 <span class=\"fc1\"> </span></div></div><div class=\"c wfe h10 gsb02\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Numero medio di azioni in circolazione </div></div><div class=\"c w77 h10 gsb03\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">17.282.156 <span class=\"fc1\"> </span></div></div><div class=\"c w14 h10 gsb04\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">17.509.951 <span class=\"fc1\"> </span></div></div><div class=\"c wfe h10 gsb05\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws13\">Utile/perdita base <span class=\"_ _1\"></span>per azione<span class=\"ws0\"> </span></div></div><div class=\"c w77 h10 gsb06\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1,867 <span class=\"fc1\"> </span></div></div><div class=\"c w14 h10 gsb07\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1,045 <span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsb08\">Numero medio di azioni in circolazione<span class=\"ws0\"> <span class=\"_ _182\"> </span><span class=\"fc0 lse ws14\">17.282<span class=\"_ _3\"></span>.156 <span class=\"fc1 ls0 ws0\"> <span class=\"_ _d1\"> </span></span>17.509.951 <span class=\"_ _5f\"></span><span class=\"fc1 ls0 ws0\"> </span></span></span></div><div class=\"c wfe h16 gsb09\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 ls0 ws16\">Numero medio di azioni speciali e warrant<span class=\"ws0\"> </span></div></div><div class=\"c w77 h16 gsb0a\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c w14 h16 gsb0b\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"fc1\"> </span></div></div><div class=\"c wfe h28 gsb0c\"><div class=\"t m0 xc hf y2a9 ff3 fs0 fc1 sc0 ls0 ws0\">Numero medio di azioni in circolazione diluito </div></div><div class=\"c w77 h28 gsb0d\"><div class=\"t m0 xc hf y2a9 ff3 fs0 fc0 sc0 ls0 ws0\">17.282.156 <span class=\"fc1\"> </span></div></div><div class=\"c w14 h28 gsb0e\"><div class=\"t m0 xc hf y2a9 ff3 fs0 fc0 sc0 ls0 ws0\">17.509.951 <span class=\"fc1\"> </span></div></div><div class=\"c wfe h10 gsb0f\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws13\">Utile/perdita diluito p<span class=\"_ _1\"></span>er azione<span class=\"ws0\"> </span></div></div><div class=\"c w77 h10 gsb10\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1,867 <span class=\"fc1\"> </span></div></div><div class=\"c w14 h10 gsb11\"><div class=\"t m0 xc hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">1,045 <span class=\"fc1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "NOTA 32. Informativa sugli strumenti finanziari- informazioni integrative La tabella sotto riportata mostra una dettagliata analisi delle attivit\u00e0 e passivit\u00e0 prevista dall\u2019IFRS  7, secondo le categorie previste dall\u2019IFRS 9 per il 2022 e 2021 .  Valori in migliaia \u20ac  Valore  Bilancio  31.12.2022  Attivit\u00e0  a costo  amm.to Attivit\u00e0  a FV a  CE**  Attivit\u00e0  a FV a  OCI*  Passivit\u00e0  a costo  amm.to Passivit\u00e0  a FV a  OCI*  Attivit\u00e0 finanziarie  Altre partecipazioni 723  723  -  -  -  -  Altre attivit\u00e0 finanziarie non  correnti 4.903   3.445   -   1.459   -   -  Crediti commerciali  119.107   119.107   -   -   -   -  Attivit\u00e0 fiscali  16.929   16.929   -   -   -   -  Altri crediti ed altre attivit\u00e0  correnti 14.156   14.146   10   -   -   -  Disponibilit\u00e0 liquide e mezzi  equivalenti  68.830   68.830   -   -   -   -  Attivit\u00e0 finanziarie  224.647  223.178  10  1.459  - - Passivit\u00e0 finanziarie  Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (25.000)  -   -   -   (25.000)  -  Debiti vs banche a M-L termine  (Oltre 12M) (44.838)  -   -   -   (44.838)  -  Debiti non correnti vs altri  finanziatori (oltre 12M) (1.424)  -   -   -   (1.424)  -  Debiti non correnti vs altri  finanziatori (Oltre 12M) ex IFRS 16 (29.834)  -   -   -   (29.834)  -  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -   -   -   -   -   -  Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -   -   -   -  Debiti obbligazionari (parte  corrente) (5.000)  -   -   -   (5.000)  -  Debiti vs banche a M-L termine  (parte corrente) (11.805)  -   -   -   (11.805)  -  Debiti bancari a breve termine  (3.933)  -   -   -   (3.933)  -  Debiti non correnti vs altri  finanziatori (Corrente) (940)  -   -   -   (940)  -  Debiti non correnti vs altri  finanz.ri (parte corrente) ex IFRS  16 (11.740)  -   -   -   (11.740)  -  Debiti verso altri finanziatori a breve termine (1.051)  -   -   -   (1.051)  -  Passivit\u00e0 strumenti derivati di  copertura (Corrente) (619)  -   -   -   -   (619) Debiti per saldo prezzo su  acquisizioni (Corrente) (1.700)  -   -   -   (1.700)  -  -  Altre passivit\u00e0 non correnti  (735)  -   -   -   (735)  -  Debiti commerciali  (134.807)  -   -   -   (134.807)  -  Passivit\u00e0 fiscali (4.730) -  -  -  (4.730) -  Altre passivit\u00e0 correnti  (23.669)  -   -   -   (23.669)  -  Passivit\u00e0 finanziarie  (301.825) -  -  -  (301.206) (619) * Conto economico complessivo, ** Conto economico, FV= Fair Value     Valori in migliaia \u20ac  Valore  Bilancio  31.12.2021  Attivit\u00e0  a costo  amm.to Attivit\u00e0  a FV a  CE**  Attivit\u00e0  a FV a  OCI*  Passivit\u00e0  a costo  amm.to Passivit\u00e0  a FV a  OCI*  Attivit\u00e0 finanziarie  Altre partecipazioni 1.894  1.894  -  -  -  -  Altre attivit\u00e0 finanziarie non  correnti 4.348   4.348   -   -   -   -  Crediti commerciali  113.677   113.677   -   -   -   -  Attivit\u00e0 fiscali  11.254   11.254   -   -   -   -  Altri crediti ed altre attivit\u00e0  correnti 14.182   12.805   21   1.356   -   -  Disponibilit\u00e0 liquide e mezzi  equivalenti  55.043   55.043   -   -   -   -  Attivit\u00e0 finanziarie  200.399  199.022  21  1.356  - - Passivit\u00e0 finanziarie  Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (30.000)  -   -  -  (30.000)  -  Debiti vs banche a M-L termine  (Oltre 12M) (37.728)  -   -  -  (37.728)  -  Debiti non correnti vs altri  finanziatori (oltre 12M) (1.888)  -   -  -  (1.888)  -  Debiti non correnti vs altri  finanziatori (Oltre 12M) ex IFRS 16 (28.392)  -   -  -  (28.392)  -  Passivit\u00e0 strumenti derivati di  copertura (Non corrente) (240)  -   -  -  -   (240) Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -  -  -   -  Debiti vs banche a M-L termine  (parte corrente) (15.329)  -   -  -  (15.329)  -  Debiti bancari a breve termine  (13.844)  -   -  -  (13.844)  -  Debiti non correnti vs altri  finanziatori (Corrente) (1.020)  -   -  -  (1.020)  -  Debiti non correnti vs altri  finanz.ri (parte corrente) ex IFRS  16 (10.669)  -   -  -  (10.669)  -  Debiti verso altri finanziatori a breve termine (1.455)  -   -  -  (1.455)  -  Passivit\u00e0 strumenti derivati di  copertura (Corrente) -   -   -  -  -   -  Debiti per saldo prezzo su  acquisizioni (Corrente) (200)  -   -  -  (200)  -  -  Altre passivit\u00e0 non correnti  (1.057)  -   -   -   (1.057)  -  Debiti commerciali  (126.854)  -   -   -   (126.854)  -  Passivit\u00e0 fiscali  (4.142)  -   -   -   (4.142)  -  Altre passivit\u00e0 correnti  (20.811)  -   -   -   (20.811)  -  Passivit\u00e0 finanziarie  (293.630) -  -  -  (293.389) (240) * Conto economico complessivo, ** Conto economico, FV= Fair Value  Si segnala che tra le attivit\u00e0 finanziarie solo quelle \u201cAltri crediti ed altre  attivit\u00e0 correnti\u201d comprendono titoli, ovvero strumenti finanziari che vengono valutati al fair value con impatto a conto economico ed includono, inoltre, il fair value positivo dei derivati di copertura con impatto a conto economico complessivo. I crediti commerciali e gli altri crediti vengono valutati al valore nominale che considerata la rapidit\u00e0 di incasso, coincide con il valore determinato dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9. Tra le passivit\u00e0 finanziarie i derivati di negoziazione rientrano nella categoria \u201cPassivit\u00e0 valutate al fair value\u201d, mentre i derivati di copertura vengono registrati al fair value, la relativa variazione viene contabilizzata in una riserva di patrimonio netto, che costituisce il conto economico complessivo. Si segnala, a riguardo, che il Gruppo, al 31 dicembre  2022  ha in essere contratti derivati  relativi alla copertura dei tassi di interesse  ed  ai tassi di cambio  mentre per quanto riguarda la  copertura del bunker  essa \u00e8 terminata al 31 dicembre 2022, come gi\u00e0 segnalato alle Note 9 e 14. Alla data del 31 dicembre 2022  risulta,  infatti, terminato  uno strumento di copertura (swap) sul bunker che la societ\u00e0 armatrice ha attivato allo scopo di ridurre e controllare i rischi connessi alle variazioni del prezzo della materia prima e liquidato, per la parte relativa al mese di dicembre 2022, nei primi giorni di gennaio 2023. Al 31 dicembre 2022 la quota liquidata nei primi giorni di gennaio 2023 pari ad euro 207  migliaia \u00e8 stato rilevato nella voce Altri crediti ed altre attivit\u00e0 correnti. Alla data del 31 dicembre 2022 risulta in essere uno strumento di copertura dei tassi di interesse, legato al finanziamento da euro 90 milioni, erogato per euro 33,3 milioni, il cui fair value \u00e8 positivo pari ad euro 283 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Ancora un secondo strumento di copertura dei tassi di interesse, legato al finanziamento da euro 5,5 milioni, il cui fair value positivo \u00e8 pari ad euro 423 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Infine, un terzo strumento di copertura sui tassi di interesse sul finanziamento di euro 15.000 migliaia, in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risulta positivo e pari ad euro 753 migliaia, iscritto nella voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto.  Vi \u00e8, inoltre, una copertura su acquisti usd il cui mark to market risulta negativo e pari ad euro 619 migliaia, iscritto nella voce Passivit\u00e0 finanziarie di natura correnti  con contropartita riserva di patrimonio netto . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-787": {
   "value": "NOTA 32. Informativa sugli strumenti finanziari- informazioni integrative La tabella sotto riportata mostra una dettagliata analisi delle attivit\u00e0 e passivit\u00e0 prevista dall\u2019IFRS 7, secondo le categorie previste dall\u2019IFRS 9 per il 2022 e 2021 . Valori in migliaia \u20ac Valore Bilancio 31.12.2022 Attivit\u00e0 a costo amm.to Attivit\u00e0 a FV a CE** Attivit\u00e0 a FV a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a FV a OCI* Attivit\u00e0 finanziarie Altre partecipazioni 723  723  -  -  -  -  Altre attivit\u00e0 finanziarie non correnti 4.903   3.445   -   1.459   -   -  Crediti commerciali  119.107   119.107   -   -   -   -  Attivit\u00e0 fiscali  16.929   16.929   -   -   -   -  Altri crediti ed altre attivit\u00e0 correnti 14.156   14.146   10   -   -   -  Disponibilit\u00e0 liquide e mezzi equivalenti 68.830   68.830   -   -   -   -  Attivit\u00e0 finanziarie 224.647  223.178  10  1.459  - - Passivit\u00e0 finanziarie Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (25.000)  -   -   -   (25.000)  -  Debiti vs banche a M-L termine (Oltre 12M) (44.838)  -   -   -   (44.838)  -  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424)  -   -   -   (1.424)  -  Debiti non correnti vs altri finanziatori (Oltre 12M) ex IFRS 16 (29.834)  -   -   -   (29.834)  -  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -   -   -   -   -   -  Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -   -   -   -  Debiti obbligazionari (parte corrente) (5.000)  -   -   -   (5.000)  -  Debiti vs banche a M-L termine (parte corrente) (11.805)  -   -   -   (11.805)  -  Debiti bancari a breve termine  (3.933)  -   -   -   (3.933)  -  Debiti non correnti vs altri finanziatori (Corrente) (940)  -   -   -   (940)  -  Debiti non correnti vs altri finanz.ri (parte corrente) ex IFRS 16 (11.740)  -   -   -   (11.740)  -  Debiti verso altri finanziatori a breve termine (1.051)  -   -   -   (1.051)  -  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619)  -   -   -   -   (619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700)  -   -   -   (1.700)  -  - Altre passivit\u00e0 non correnti  (735)  -   -   -   (735)  -  Debiti commerciali  (134.807)  -   -   -   (134.807)  -  Passivit\u00e0 fiscali (4.730) -  -  -  (4.730) -  Altre passivit\u00e0 correnti  (23.669)  -   -   -   (23.669)  -  Passivit\u00e0 finanziarie (301.825) -  -  -  (301.206) (619) * Conto economico complessivo, ** Conto economico, FV= Fair Value   Valori in migliaia \u20ac Valore Bilancio 31.12.2021 Attivit\u00e0 a costo amm.to Attivit\u00e0 a FV a CE** Attivit\u00e0 a FV a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a FV a OCI* Attivit\u00e0 finanziarie Altre partecipazioni 1.894  1.894  -  -  -  -  Altre attivit\u00e0 finanziarie non correnti 4.348   4.348   -   -   -   -  Crediti commerciali  113.677   113.677   -   -   -   -  Attivit\u00e0 fiscali  11.254   11.254   -   -   -   -  Altri crediti ed altre attivit\u00e0 correnti 14.182   12.805   21   1.356   -   -  Disponibilit\u00e0 liquide e mezzi equivalenti 55.043   55.043   -   -   -   -  Attivit\u00e0 finanziarie 200.399  199.022  21  1.356  - - Passivit\u00e0 finanziarie Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (30.000)  -   -  -  (30.000)  -  Debiti vs banche a M-L termine (Oltre 12M) (37.728)  -   -  -  (37.728)  -  Debiti non correnti vs altri finanziatori (oltre 12M) (1.888)  -   -  -  (1.888)  -  Debiti non correnti vs altri finanziatori (Oltre 12M) ex IFRS 16 (28.392)  -   -  -  (28.392)  -  Passivit\u00e0 strumenti derivati di copertura (Non corrente) (240)  -   -  -  -   (240) Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -  -  -   -  Debiti vs banche a M-L termine (parte corrente) (15.329)  -   -  -  (15.329)  -  Debiti bancari a breve termine  (13.844)  -   -  -  (13.844)  -  Debiti non correnti vs altri finanziatori (Corrente) (1.020)  -   -  -  (1.020)  -  Debiti non correnti vs altri finanz.ri (parte corrente) ex IFRS 16 (10.669)  -   -  -  (10.669)  -  Debiti verso altri finanziatori a breve termine (1.455)  -   -  -  (1.455)  -  Passivit\u00e0 strumenti derivati di copertura (Corrente) -   -   -  -  -   -  Debiti per saldo prezzo su acquisizioni (Corrente) (200)  -   -  -  (200)  -  - Altre passivit\u00e0 non correnti  (1.057)  -   -   -   (1.057)  -  Debiti commerciali  (126.854)  -   -   -   (126.854)  -  Passivit\u00e0 fiscali  (4.142)  -   -   -   (4.142)  -  Altre passivit\u00e0 correnti  (20.811)  -   -   -   (20.811)  -  Passivit\u00e0 finanziarie (293.630) -  -  -  (293.389) (240) * Conto economico complessivo, ** Conto economico, FV= Fair Value  Si segnala che tra le attivit\u00e0 finanziarie solo quelle \u201cAltri crediti ed altre  attivit\u00e0 correnti\u201d comprendono titoli, ovvero strumenti finanziari che vengono valutati al fair value con impatto a conto economico ed includono, inoltre, il fair value positivo dei derivati di copertura con impatto a conto economico complessivo. I crediti commerciali e gli altri crediti vengono valutati al valore nominale che considerata la rapidit\u00e0 di incasso, coincide con il valore determinato dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9. Tra le passivit\u00e0 finanziarie i derivati di negoziazione rientrano nella categoria \u201cPassivit\u00e0 valutate al fair value\u201d, mentre i derivati di copertura vengono registrati al fair value, la relativa variazione viene contabilizzata in una riserva di patrimonio netto, che costituisce il conto economico complessivo. Si segnala, a riguardo, che il Gruppo, al 31 dicembre  2022  ha in essere contratti derivati  relativi alla copertura dei tassi di interesse  ed  ai tassi di cambio  mentre per quanto riguarda la  copertura del bunker  essa \u00e8 terminata al 31 dicembre 2022, come gi\u00e0 segnalato alle Note 9 e 14. Alla data del 31 dicembre 2022  risulta,  infatti, terminato  uno strumento di copertura (swap) sul bunker che la societ\u00e0 armatrice ha attivato allo scopo di ridurre e controllare i rischi connessi alle variazioni del prezzo della materia prima e liquidato, per la parte relativa al mese di dicembre 2022, nei primi giorni di gennaio 2023. Al 31 dicembre 2022 la quota liquidata nei primi giorni di gennaio 2023 pari ad euro 207  migliaia \u00e8 stato rilevato nella voce Altri crediti ed altre attivit\u00e0 correnti. Alla data del 31 dicembre 2022 risulta in essere uno strumento di copertura dei tassi di interesse, legato al finanziamento da euro 90 milioni, erogato per euro 33,3 milioni, il cui fair value \u00e8 positivo pari ad euro 283 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Ancora un secondo strumento di copertura dei tassi di interesse, legato al finanziamento da euro 5,5 milioni, il cui fair value positivo \u00e8 pari ad euro 423 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Infine, un terzo strumento di copertura sui tassi di interesse sul finanziamento di euro 15.000 migliaia, in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risulta positivo e pari ad euro 753 migliaia, iscritto nella voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto.  Vi \u00e8, inoltre, una copertura su acquisti usd il cui mark to market risulta negativo e pari ad euro 619 migliaia, iscritto nella voce Passivit\u00e0 finanziarie di natura correnti  con contropartita riserva di patrimonio netto . NOTA 33. Informativa sulle attivit\u00e0 e passivit\u00e0 valutate al fair value Diversi principi contabili ed alcuni obblighi di informativa richiedono al Gruppo la valutazione de i  fair value delle attivit\u00e0 e delle passivit\u00e0 finanziarie e non finanziarie. In base a quanto richiesto dal  principio IFRS 13-Misurazioni del fair value si fornisce la seguente informativa.  Fair value degli strumenti finanziari:  \u22c5  per le attivit\u00e0 e passivit\u00e0 finanziarie che sono liquide o hanno una scadenza molto  prossima, si considera che il valore contabile approssimi il valore equo; questa ipotesi si  applica anche per i depositi a termine, i titoli a pronto smobilizzo e gli strumenti finanziari a  tasso variabile;  \u22c5  per la valutazione del fair value degli strumenti di copertura si ricorre all'utilizzo di modelli  di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura del  bilancio sono stati stipulati i contratti derivati di copertura sui tassi di interesse, sugli acquisti  usd e sul bunker (terminato al 31 dicembre 2022) gi\u00e0 ampiamente descritti;  \u22c5  il fair value delle passivit\u00e0 finanziarie non correnti viene ottenuto mediante l'attualizzazione  di tutti i flussi finanziari futuri alle condizioni in essere alla fine del periodo. Nella realt\u00e0  attuale, dove per i debiti a medio termine il costo del finanziamento \u00e8 allineato al valor e  di mercato si considerano i valori nominali del debito quali valori di fair value . Per quanto riguarda le poste commerciali e di altri crediti e debiti, il fair value \u00e8 pari al valore  contabile in base alla considerazione della loro scadenza ravvicinata. Fair value degli strumenti non finanziari:  \u22c5  per le attivit\u00e0 biologiche immobilizzate  va  utilizzato il metodo del costo al netto degli  ammortamenti cumulati per la determinazione del valore di iscrizione;  \u22c5  per le attivit\u00e0 biologiche correnti (prodotto agricolo sulla pianta) il valore utilizzato \u00e8 il fair  value ovvero il valore di mercato al netto dei costi di trasporto.  Si segnala che quando per determinare il fair value si utilizzano informazioni di terzi, quali quotazioni  dei broker o i servizi di pricing, il Gruppo valuta e documenta le evidenze ottenute dai soggetti terzi  per supportare il fatto che tali valutazioni soddisfino le disposizioni degli IFRS, compreso il livello della  gerarchia del fair value in cui riclassificare la relativa valutazione. Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile  di dati di mercato osservabili. I fair value sono distinti in vari livelli gerarchici in base ai dati di input  utilizzati nelle tecniche di valutazione, come illustrato di seguito. \u22c5  Livello 1: le tecniche di valutazione utilizzano prezzi quotati (non rettificati) su un mercato  attivo per le attivit\u00e0 o le passivit\u00e0 identiche soggette alla valutazione;  \u22c5  Livello 2: le tecniche di valutazione considerano input diversi dalle quotazioni precedenti,  ma comunque osservabili direttamente (prezzi) o indirettamente (derivati dai prezzi) sul  mercato;  \u22c5  Livello 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili.  Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi livelli della gerarchia del fair value, l\u2019intera valutazione \u00e8 inserita nello stesso livello di gerarchia  dell\u2019input di livello pi\u00f9 basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo rileva i  trasferimenti tra i vari livelli della gerarchia del fair value alla fine dell\u2019esercizio nel quale il  trasferimento ha avuto luogo. Strumenti finanziari I derivati, valutati utilizzando tecniche che si basano sui dati di mercato, sono swap sul bunker e  cambi ed IRS sui tassi di interesse che hanno finalit\u00e0 di copertura sia del valore equo degli strumenti sottostanti che dei flussi di cassa. Le tecniche di valutazione applicate con maggior frequenza  includono i modelli di \u2019forward pricing\u2018 e  \u2019swap\u2019, che utilizzano i calcoli del valore attuale. La  tabella seguente analizza gli strumenti finanziari valutati al fair value in base a tre differenti livelli di  valutazione. Valori in migliaia \u20ac  31.12.2022  31.12.2021  Attivit\u00e0 finanziarie  Livello 1 Livello 2 Livello 3 Livello 1 Livello 2 Livello 3  Attivit\u00e0 finanziarie correnti  10   -   -   21   -   -  Derivati di copertura  -   1.459   -   -   1.356   -  Passivit\u00e0 finanziarie  Derivati di negoziazione  -   -   -   -   -   -  Derivati di copertura  -   (619)  -   -   (240)  -  Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli aventi valore non significativo.  Il livello 2 di valutazione, utilizzato per gli strumenti finanziari misurati al fair value, si basa su  parametri, come bunker, cambi e tassi di interesse, che sono quotati in mercati attivi o osservabili  su curve di tassi ufficiali.  L\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 2022 \u00e8 relativa  al fair value  positivo del derivato sugli interessi  mentre la passivit\u00e0 valutata con  il livello 2 al 31  dicembre 2022 \u00e8 relativa ai fair value negativi del derivato sui cambi.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-792": {
   "value": "NOTA 32. Informativa sugli strumenti finanziari- informazioni integrative La tabella sotto riportata mostra una dettagliata analisi delle attivit\u00e0 e passivit\u00e0 prevista dall\u2019IFRS  7, secondo le categorie previste dall\u2019IFRS 9 per il 2022 e 2021 . Valori in migliaia \u20ac Valore Bilancio 31.12.2022 Attivit\u00e0 a costo amm.to Attivit\u00e0 a FV a CE** Attivit\u00e0 a FV a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a FV a OCI* Attivit\u00e0 finanziarie Altre partecipazioni 723  723  -  -  -  -  Altre attivit\u00e0 finanziarie non correnti 4.903   3.445   -   1.459   -   -  Crediti commerciali  119.107   119.107   -   -   -   -  Attivit\u00e0 fiscali  16.929   16.929   -   -   -   -  Altri crediti ed altre attivit\u00e0 correnti 14.156   14.146   10   -   -   -  Disponibilit\u00e0 liquide e mezzi equivalenti 68.830   68.830   -   -   -   -  Attivit\u00e0 finanziarie 224.647  223.178  10  1.459  - - Passivit\u00e0 finanziarie Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (25.000)  -   -   -   (25.000)  -  Debiti vs banche a M-L termine (Oltre 12M) (44.838)  -   -   -   (44.838)  -  Debiti non correnti vs altri finanziatori (oltre 12M) (1.424)  -   -   -   (1.424)  -  Debiti non correnti vs altri finanziatori (Oltre 12M) ex IFRS 16 (29.834)  -   -   -   (29.834)  -  Passivit\u00e0 strumenti derivati di copertura (Non corrente) -   -   -   -   -   -  Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -   -   -   -  Debiti obbligazionari (parte corrente) (5.000)  -   -   -   (5.000)  -  Debiti vs banche a M-L termine (parte corrente) (11.805)  -   -   -   (11.805)  -  Debiti bancari a breve termine  (3.933)  -   -   -   (3.933)  -  Debiti non correnti vs altri finanziatori (Corrente) (940)  -   -   -   (940)  -  Debiti non correnti vs altri finanz.ri (parte corrente) ex IFRS 16 (11.740)  -   -   -   (11.740)  -  Debiti verso altri finanziatori a breve termine (1.051)  -   -   -   (1.051)  -  Passivit\u00e0 strumenti derivati di copertura (Corrente) (619)  -   -   -   -   (619) Debiti per saldo prezzo su acquisizioni (Corrente) (1.700)  -   -   -   (1.700)  -  - Altre passivit\u00e0 non correnti  (735)  -   -   -   (735)  -  Debiti commerciali  (134.807)  -   -   -   (134.807)  -  Passivit\u00e0 fiscali (4.730) -  -  -  (4.730) -  Altre passivit\u00e0 correnti  (23.669)  -   -   -   (23.669)  -  Passivit\u00e0 finanziarie (301.825) -  -  -  (301.206) (619) * Conto economico complessivo, ** Conto economico, FV= Fair Value   Valori in migliaia \u20ac Valore Bilancio 31.12.2021 Attivit\u00e0 a costo amm.to Attivit\u00e0 a FV a CE** Attivit\u00e0 a FV a OCI* Passivit\u00e0 a costo amm.to Passivit\u00e0 a FV a OCI* Attivit\u00e0 finanziarie Altre partecipazioni 1.894  1.894  -  -  -  -  Altre attivit\u00e0 finanziarie non correnti 4.348   4.348   -   -   -   -  Crediti commerciali  113.677   113.677   -   -   -   -  Attivit\u00e0 fiscali  11.254   11.254   -   -   -   -  Altri crediti ed altre attivit\u00e0 correnti 14.182   12.805   21   1.356   -   -  Disponibilit\u00e0 liquide e mezzi equivalenti 55.043   55.043   -   -   -   -  Attivit\u00e0 finanziarie 200.399  199.022  21  1.356  - - Passivit\u00e0 finanziarie Passivit\u00e0 finanziarie di cui: Debiti obbligazionari  (30.000)  -   -  -  (30.000)  -  Debiti vs banche a M-L termine (Oltre 12M) (37.728)  -   -  -  (37.728)  -  Debiti non correnti vs altri finanziatori (oltre 12M) (1.888)  -   -  -  (1.888)  -  Debiti non correnti vs altri finanziatori (Oltre 12M) ex IFRS 16 (28.392)  -   -  -  (28.392)  -  Passivit\u00e0 strumenti derivati di copertura (Non corrente) (240)  -   -  -  -   (240) Debiti saldo prezzo su acquisizioni (Non corrente) -   -   -  -  -   -  Debiti vs banche a M-L termine (parte corrente) (15.329)  -   -  -  (15.329)  -  Debiti bancari a breve termine  (13.844)  -   -  -  (13.844)  -  Debiti non correnti vs altri finanziatori (Corrente) (1.020)  -   -  -  (1.020)  -  Debiti non correnti vs altri finanz.ri (parte corrente) ex IFRS 16 (10.669)  -   -  -  (10.669)  -  Debiti verso altri finanziatori a breve termine (1.455)  -   -  -  (1.455)  -  Passivit\u00e0 strumenti derivati di copertura (Corrente) -   -   -  -  -   -  Debiti per saldo prezzo su acquisizioni (Corrente) (200)  -   -  -  (200)  -  - Altre passivit\u00e0 non correnti  (1.057)  -   -   -   (1.057)  -  Debiti commerciali  (126.854)  -   -   -   (126.854)  -  Passivit\u00e0 fiscali  (4.142)  -   -   -   (4.142)  -  Altre passivit\u00e0 correnti  (20.811)  -   -   -   (20.811)  -  Passivit\u00e0 finanziarie (293.630) -  -  -  (293.389) (240) * Conto economico complessivo, ** Conto economico, FV= Fair Value  Si segnala che tra le attivit\u00e0 finanziarie solo quelle \u201cAltri crediti ed altre  attivit\u00e0 correnti\u201d comprendono titoli, ovvero strumenti finanziari che vengono valutati al fair value con impatto a conto economico ed includono, inoltre, il fair value positivo dei derivati di copertura con impatto a conto economico complessivo. I crediti commerciali e gli altri crediti vengono valutati al valore nominale che considerata la rapidit\u00e0 di incasso, coincide con il valore determinato dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9. Tra le passivit\u00e0 finanziarie i derivati di negoziazione rientrano nella categoria \u201cPassivit\u00e0 valutate al fair value\u201d, mentre i derivati di copertura vengono registrati al fair value, la relativa variazione viene contabilizzata in una riserva di patrimonio netto, che costituisce il conto economico complessivo. Si segnala, a riguardo, che il Gruppo, al 31 dicembre  2022  ha in essere contratti derivati  relativi alla copertura dei tassi di interesse  ed  ai tassi di cambio  mentre per quanto riguarda la  copertura del bunker  essa \u00e8 terminata al 31 dicembre 2022, come gi\u00e0 segnalato alle Note 9 e 14. Alla data del 31 dicembre 2022  risulta,  infatti, terminato  uno strumento di copertura (swap) sul bunker che la societ\u00e0 armatrice ha attivato allo scopo di ridurre e controllare i rischi connessi alle variazioni del prezzo della materia prima e liquidato, per la parte relativa al mese di dicembre 2022, nei primi giorni di gennaio 2023. Al 31 dicembre 2022 la quota liquidata nei primi giorni di gennaio 2023 pari ad euro 207  migliaia \u00e8 stato rilevato nella voce Altri crediti ed altre attivit\u00e0 correnti. Alla data del 31 dicembre 2022 risulta in essere uno strumento di copertura dei tassi di interesse, legato al finanziamento da euro 90 milioni, erogato per euro 33,3 milioni, il cui fair value \u00e8 positivo pari ad euro 283 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Ancora un secondo strumento di copertura dei tassi di interesse, legato al finanziamento da euro 5,5 milioni, il cui fair value positivo \u00e8 pari ad euro 423 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Infine, un terzo strumento di copertura sui tassi di interesse sul finanziamento di euro 15.000 migliaia, in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risulta positivo e pari ad euro 753 migliaia, iscritto nella voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto.  Vi \u00e8, inoltre, una copertura su acquisti usd il cui mark to market risulta negativo e pari ad euro 619 migliaia, iscritto nella voce Passivit\u00e0 finanziarie di natura correnti  con contropartita riserva di patrimonio netto . NOTA 33. Informativa sulle attivit\u00e0 e passivit\u00e0 valutate al fair value Diversi principi contabili ed alcuni obblighi di informativa richiedono al Gruppo la valutazione de i  fair value delle attivit\u00e0 e delle passivit\u00e0 finanziarie e non finanziarie. In base a quanto richiesto dal  principio IFRS 13-Misurazioni del fair value si fornisce la seguente informativa.  Fair value degli strumenti finanziari:  \u22c5  per le attivit\u00e0 e passivit\u00e0 finanziarie che sono liquide o hanno una scadenza molto  prossima, si considera che il valore contabile approssimi il valore equo; questa ipotesi si  applica anche per i depositi a termine, i titoli a pronto smobilizzo e gli strumenti finanziari a  tasso variabile;  \u22c5  per la valutazione del fair value degli strumenti di copertura si ricorre all'utilizzo di modelli  di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura del  bilancio sono stati stipulati i contratti derivati di copertura sui tassi di interesse, sugli acquisti  usd e sul bunker (terminato al 31 dicembre 2022) gi\u00e0 ampiamente descritti;  \u22c5  il fair value delle passivit\u00e0 finanziarie non correnti viene ottenuto mediante l'attualizzazione  di tutti i flussi finanziari futuri alle condizioni in essere alla fine del periodo. Nella realt\u00e0  attuale, dove per i debiti a medio termine il costo del finanziamento \u00e8 allineato al valor e  di mercato si considerano i valori nominali del debito quali valori di fair value .  Per quanto riguarda le poste commerciali e di altri crediti e debiti, il fair value \u00e8 pari al valore contabile in base alla considerazione della loro scadenza ravvicinata. Fair value degli strumenti non finanziari:  \u22c5  per le attivit\u00e0 biologiche immobilizzate  va  utilizzato il metodo del costo al netto degli ammortamenti cumulati per la determinazione del valore di iscrizione;  \u22c5  per le attivit\u00e0 biologiche correnti (prodotto agricolo sulla pianta) il valore utilizzato \u00e8 il fair value ovvero il valore di mercato al netto dei costi di trasporto.  Si segnala che quando per determinare il fair value si utilizzano informazioni di terzi, quali quotazioni dei broker o i servizi di pricing, il Gruppo valuta e documenta le evidenze ottenute dai soggetti terzi per supportare il fatto che tali valutazioni soddisfino le disposizioni degli IFRS, compreso il livello della gerarchia del fair value in cui riclassificare la relativa valutazione. Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di mercato osservabili. I fair value sono distinti in vari livelli gerarchici in base ai dati di input utilizzati nelle tecniche di valutazione, come illustrato di seguito. \u22c5  Livello 1: le tecniche di valutazione utilizzano prezzi quotati (non rettificati) su un mercato attivo per le attivit\u00e0 o le passivit\u00e0 identiche soggette alla valutazione;  \u22c5  Livello 2: le tecniche di valutazione considerano input diversi dalle quotazioni precedenti, ma comunque osservabili direttamente (prezzi) o indirettamente (derivati dai prezzi) sul mercato;  \u22c5  Livello 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili.  Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi livelli della gerarchia del fair value, l\u2019intera valutazione \u00e8 inserita nello stesso livello di gerarchia dell\u2019input di livello pi\u00f9 basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo rileva i trasferimenti tra i vari livelli della gerarchia del fair value alla fine dell\u2019esercizio nel quale il trasferimento ha avuto luogo. Strumenti finanziari I derivati, valutati utilizzando tecniche che si basano sui dati di mercato, sono swap sul bunker e cambi ed IRS sui tassi di interesse che hanno finalit\u00e0 di copertura sia del valore equo degli strumenti sottostanti che dei flussi di cassa. Le tecniche di valutazione applicate con maggior frequenza includono i modelli di \u2019forward pricing\u2018 e  \u2019swap\u2019, che utilizzano i calcoli del valore attuale. La tabella seguente analizza gli strumenti finanziari valutati al fair value in base a tre differenti livelli di valutazione. Valori in migliaia \u20ac  31.12.2022  31.12.2021 Attivit\u00e0 finanziarie Livello 1Livello 2Livello 3Livello 1Livello 2Livello 3 Attivit\u00e0 finanziarie correnti  10   -   -   21   -   - Derivati di copertura  -   1.459   -   -   1.356   - Passivit\u00e0 finanziarie Derivati di negoziazione  -   -   -   -   -   - Derivati di copertura  -   (619)  -   -   (240)  - Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli aventi valore non significativo.  Il livello 2 di valutazione, utilizzato per gli strumenti finanziari misurati al fair value, si basa su parametri, come bunker, cambi e tassi di interesse, che sono quotati in mercati attivi o osservabili su curve di tassi ufficiali.  L\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 2022 \u00e8 relativa al fair value  positivo del derivato sugli interessi  mentre la passivit\u00e0 valutata con  il livello 2 al 31 dicembre 2022 \u00e8 relativa ai fair value negativi del derivato sui cambi. ",
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  "fact-793": {
   "value": "NOTA 33. Informativa sulle attivit\u00e0 e passivit\u00e0 valutate al fair value Diversi principi contabili ed alcuni obblighi di informativa richiedono al Gruppo la valutazione de i fair value delle attivit\u00e0 e delle passivit\u00e0 finanziarie e non finanziarie. In base a quanto richiesto dal principio IFRS 13-Misurazioni del fair value si fornisce la seguente informativa.  Fair value degli strumenti finanziari:  \u22c5  per le attivit\u00e0 e passivit\u00e0 finanziarie che sono liquide o hanno una scadenza molto prossima, si considera che il valore contabile approssimi il valore equo; questa ipotesi si applica anche per i depositi a termine, i titoli a pronto smobilizzo e gli strumenti finanziari a tasso variabile;  \u22c5  per la valutazione del fair value degli strumenti di copertura si ricorre all'utilizzo di modelli di valutazione utilizzando parametri di mercato. Si segnala che alla data di chiusura del bilancio sono stati stipulati i contratti derivati di copertura sui tassi di interesse, sugli acquisti usd e sul bunker (terminato al 31 dicembre 2022) gi\u00e0 ampiamente descritti;  \u22c5  il fair value delle passivit\u00e0 finanziarie non correnti viene ottenuto mediante l'attualizzazione di tutti i flussi finanziari futuri alle condizioni in essere alla fine del periodo. Nella realt\u00e0 attuale, dove per i debiti a medio termine il costo del finanziamento \u00e8 allineato al valor e di mercato si considerano i valori nominali del debito quali valori di fair value . Per quanto riguarda le poste commerciali e di altri crediti e debiti, il fair value \u00e8 pari al valore contabile in base alla considerazione della loro scadenza ravvicinata. Fair value degli strumenti non finanziari:  \u22c5  per le attivit\u00e0 biologiche immobilizzate  va  utilizzato il metodo del costo al netto degli ammortamenti cumulati per la determinazione del valore di iscrizione;  \u22c5  per le attivit\u00e0 biologiche correnti (prodotto agricolo sulla pianta) il valore utilizzato \u00e8 il fair value ovvero il valore di mercato al netto dei costi di trasporto.  Si segnala che quando per determinare il fair value si utilizzano informazioni di terzi, quali quotazioni dei broker o i servizi di pricing, il Gruppo valuta e documenta le evidenze ottenute dai soggetti terzi per supportare il fatto che tali valutazioni soddisfino le disposizioni degli IFRS, compreso il livello della gerarchia del fair value in cui riclassificare la relativa valutazione. Nella valutazione del fair value di un\u2019attivit\u00e0 o una passivit\u00e0, il Gruppo si avvale per quanto possibile di dati di mercato osservabili. I fair value sono distinti in vari livelli gerarchici in base ai dati di input utilizzati nelle tecniche di valutazione, come illustrato di seguito. \u22c5  Livello 1: le tecniche di valutazione utilizzano prezzi quotati (non rettificati) su un mercato attivo per le attivit\u00e0 o le passivit\u00e0 identiche soggette alla valutazione;  \u22c5  Livello 2: le tecniche di valutazione considerano input diversi dalle quotazioni precedenti, ma comunque osservabili direttamente (prezzi) o indirettamente (derivati dai prezzi) sul mercato;  \u22c5  Livello 3: le tecniche usate utilizzano input che non si basano su dati di mercato osservabili.  Se i dati di input utilizzati per valutare il fair value di un\u2019attivit\u00e0 o una passivit\u00e0 rientrano in diversi livelli della gerarchia del fair value, l\u2019intera valutazione \u00e8 inserita nello stesso livello di gerarchia dell\u2019input di livello pi\u00f9 basso che \u00e8 significativo per l\u2019intera valutazione. Il Gruppo rileva i trasferimenti tra i vari livelli della gerarchia del fair value alla fine dell\u2019esercizio nel quale il trasferimento ha avuto luogo. Strumenti finanziari I derivati, valutati utilizzando tecniche che si basano sui dati di mercato, sono swap sul bunker e cambi ed IRS sui tassi di interesse che hanno finalit\u00e0 di copertura sia del valore equo degli strumenti sottostanti che dei flussi di cassa. Le tecniche di valutazione applicate con maggior frequenza includono i modelli di \u2019forward pricing\u2018 e  \u2019swap\u2019, che utilizzano i calcoli del valore attuale. La tabella seguente analizza gli strumenti finanziari valutati al fair value in base a tre differenti livelli di valutazione. Valori in migliaia \u20ac  31.12.2022  31.12.2021 Attivit\u00e0 finanziarie Livello 1Livello 2Livello 3Livello 1Livello 2Livello 3 Attivit\u00e0 finanziarie correnti  10   -   -   21   -   - Derivati di copertura  -   1.459   -   -   1.356   - Passivit\u00e0 finanziarie Derivati di negoziazione  -   -   -   -   -   - Derivati di copertura  -   (619)  -   -   (240)  - Il livello 1 di valutazione \u00e8 stato utilizzato per i titoli aventi valore non significativo.  Il livello 2 di valutazione, utilizzato per gli strumenti finanziari misurati al fair value, si basa su parametri, come bunker, cambi e tassi di interesse, che sono quotati in mercati attivi o osservabili su curve di tassi ufficiali.  L\u2019attivit\u00e0 finanziaria valutata con il livello 2 al 31 dicembre 2022 \u00e8 relativa al fair value  positivo del derivato sugli interessi  mentre la passivit\u00e0 valutata con  il livello 2 al 31 dicembre 2022 \u00e8 relativa ai fair value negativi del derivato sui cambi. Strumenti non finanziari Si segnala che sussistono strumenti non finanziari valutati al fair value  al 31  dicembre  2022 rappresentati dalle attivit\u00e0 biologiche della societ\u00e0 produttrice messicana. Si segnala che tra le attivit\u00e0 finanziarie solo quelle \u201cAltri crediti ed altre  attivit\u00e0 correnti\u201d comprendono titoli, ovvero strumenti finanziari che vengono valutati al fair value con impatto a  conto economico ed includono, inoltre, il fair value positivo dei derivati di copertura con impatto  a conto economico complessivo. I crediti commerciali e gli altri crediti vengono valutati al valore  nominale che considerata la rapidit\u00e0 di incasso, coincide con il valore determinato  dall\u2019applicazione del costo ammortizzato, in conformit\u00e0 con l\u2019IFRS 9. Tra le passivit\u00e0 finanziarie i  derivati di negoziazione rientrano nella categoria \u201cPassivit\u00e0 valutate al fair value\u201d, mentre i derivati  di copertura vengono registrati al fair value, la relativa variazione viene contabilizzata in una riserva  di patrimonio netto, che costituisce il conto economico complessivo. Si segnala, a riguardo, che il  Gruppo, al 31 dicembre  2022  ha in essere contratti derivati  relativi alla copertura dei tassi di  interesse  ed  ai tassi di cambio  mentre per quanto riguarda la  copertura del bunker  essa \u00e8  terminata al 31 dicembre 2022, come gi\u00e0 segnalato alle Note 9 e 14.  Alla data del 31 dicembre 2022  risulta,  infatti, terminato  uno strumento di copertura (swap) sul bunker che la societ\u00e0 armatrice ha attivato allo scopo di ridurre e controllare i rischi connessi alle  variazioni del prezzo della materia prima e liquidato, per la parte relativa al mese di dicembre  2022, nei primi giorni di gennaio 2023. Al 31 dicembre 2022 la quota liquidata nei primi giorni di  gennaio 2023 pari ad euro 207  migliaia \u00e8 stato rilevato nella voce Altri crediti ed altre attivit\u00e0  correnti.  Alla data del 31 dicembre 2022 risulta in essere uno strumento di copertura dei tassi di interesse, legato al finanziamento da euro 90 milioni, erogato per euro 33,3 milioni, il cui fair value \u00e8 positivo pari ad euro 283 migliaia, rilevato alla voce attivit\u00e0 finanziarie non correnti con contropartita la  riserva di patrimonio netto appositamente designata.  Ancora un secondo strumento di copertura dei tassi di interesse, legato al finanziamento da euro  5,5 milioni, il cui fair value positivo \u00e8 pari ad euro 423 migliaia, rilevato alla voce attivit\u00e0 finanziarie  non correnti con contropartita la riserva di patrimonio netto appositamente designata.  Infine, un terzo strumento di copertura sui tassi di interesse sul finanziamento di euro 15.000 migliaia,  in capo a Fruttital S.r.l. il cui mark to market alla data del bilancio risulta positivo e pari ad euro 753 migliaia, iscritto nella voce attivit\u00e0 finanziarie non correnti con contropartita la riserva di patrimonio netto.  Vi \u00e8, inoltre, una copertura su acquisti usd il cui mark to market risulta negativo e pari ad euro 619 migliaia, iscritto nella voce Passivit\u00e0 finanziarie di natura correnti  con contropartita riserva di  patrimonio netto ",
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  "fact-667": {
   "value": "NOTA 34. Operazioni con parti correlate La Societ\u00e0 ed il Gruppo hanno attuato una procedura di condotta relativamente all\u2019effettuazione di operazioni con parti correlate, societ\u00e0 e persone fisiche, allo scopo di monitorare e tracciare le informazioni necessarie concernenti operazioni tra le societ\u00e0 del Gruppo nonch\u00e9 quelli in cui amministratori e dirigenti della Capogruppo abbiano un interesse proprio, al fine del loro controllo ed eventuale autorizzazione. La procedura individua i soggetti tenuti a riferire le predette informazioni, definisce quali operazioni debbono divenire oggetto di comunicazione, e fissa i termini entro cui trasmettere le informazioni, precisandone il contenuto.  Le principali attivit\u00e0 infragruppo, regolate a prezzi di mercato, si sono sviluppate attraverso rapporti contrattuali che in particolare hanno riguardato: \u22c5  la gestione delle partecipazioni; \u22c5  la regolazione dei flussi finanziari attraverso la tesoreria accentrata e finanziamenti infragruppo; \u22c5  la condivisione di servizi generali, amministrativi e legali; \u22c5  l\u2019assistenza relativa ai servizi informatici; \u22c5  accordi di natura commerciale. Risulta in essere, peraltro, un rapporto di natura fiscale con la controllante Orsero, a seguito dell\u2019opzione esercitata per il regime del consolidato fiscale nazionale, disciplinato dagli articoli 117 e seguenti  del T.U.I.R., per quasi tutte le societ\u00e0 italiane ed analogo sistema \u00e8 stato attivato in Francia da parte di AZ France unitamente alle sue societ\u00e0 controllate francesi. I crediti ed i debiti che sorgono a seguito di tali rapporti di natura fiscale non sono fruttiferi di interessi. Le operazioni tra le societ\u00e0 rientranti nel perimetro di consolidamento sono state eliminate nel bilancio consolidato e non sono state evidenziate. Si segnala che nel corso dell\u2019esercizio 2022 non sono state realizzate  operazioni con parti correlate diverse da quelle che rientrano nell\u2019andamento ordinario delle attivit\u00e0 del Gruppo. Si riporta qui di seguito il riepilogo delle voci della situazione patrimoniale-finanziaria e di conto economico delle operazioni tra il Gruppo e le parti correlate (altre da quelle nei confronti delle societ\u00e0 controllate incluse nel consolidamento) intercorse nel 2022. I rapporti con le societ\u00e0 rappresentate nella tabella hanno natura essenzialmente commerciale legata agli specifici settori di attivit\u00e0 mentre quelle nei confronti delle parti correlate persone fisiche attengono a rapporti di lavoro in essere oppure a compensi spettanti in qualit\u00e0 di amministratori e sindaci del Consiglio di Amministrazione della Capogruppo.  Dati in migliaia \u20ac Situazione parti correlate al 31 dicembre 2022 Crediti immobilizzati * Crediti commerciali Debiti commerciali Altre passivit\u00e0 correnti Societ\u00e0 collegate Mo\u00f1o Azul S.A.  84   -   (500)  -  Citrumed S.A. 186  26  -  -  Bonaoro S.L.  -   -   404   -  Decofruit S.L.  -   13   423   -  Fruport S.A. -  13  605  -  Agricola Azzurra S.r.l.  -   361   1.516   - Tirrenofruit S.r.l.  -   14 - - Rapporto vs collegate 270  427  2.448  -  Parti correlate Nuova Beni Imm.ri  -   62   459   -  Business Aviation 1  -   15   -   -  Immobiliare Ranzi  -   87   -   -  Argentina S.r.l.  -   11   -   -  Fif Holding S.p.A.  -   43   -   -  Transp Frigo solocanarias  -   -   153   -  Rocket Logistica SL -  -  208  -  Fersotrans  -   -   107   -  Parti correlate persone fisiche -   -   -   3.431  Rapporto vs correlate - 218  927  3.431  Totale collegate-correlate270  645  3.375  3.431  Voce di bilancio 5.626  119.107  134.807  23.669  % su voce di bilancio  4,8%  0,5%  2,5%  14,5% * All'interno della voce Attivit\u00e0 finanziarie non correnti 1 Riferita all'insieme delle societ\u00e0 GF Aviation S.r.l., K-Air S.p.A.. Dati in migliaia \u20ac Situazione parti correlate al 31 dicembre 2022  Ricavi  commerciali  Ricavi  diversi e  recupero  costi *  Altri  ricavi  e  oneri  Proventi  finanziari  Costi  commerciali  *  Costi  spese  general i Societ\u00e0 collegate  Mo\u00f1o Azul S.A.  102   -   -   2   (1.200)  (23) Citrumed S.A.  -   71   -   9   (919)  -  Bonaoro S.L. 965  -  -  -  (1.979) (18) Decofruit S.L.  1   -   7   -   (423)  -  Fruport S.A.  17   -   -   -   (3.421)  (12) Tirrenofruit S.r.l. 42  1  -  -  -  -  Agricola Azzurra S.r.l.  37   190   12   -   (11.315)  -  Rapporto vs collegate 1.164  263  19  12  (19.258) (53) Parti correlate  Nuova Beni Imm.ri  65   -   -   -   -   (119) Business Aviation 1  2   -   -   -   -   -  Immobiliare Ranzi  4   -   -   -   -   -  Argentina S.r.l. 2  -  -  -  -  -  Fif Holding S.p.A.  12   -   -   -   -   -  Transp Frigo  solocanarias -   -   -   -   (1.029)  -  Rocket Logistica SL  -   -   -   -   (1.417)  -  Grupo Fern\u00e1ndez  -   -   32   -   -   (280) Immobiliaria Pacuare  -   -   -   -   -   (42) Fersotrans  -   -   -   -   (1.097)  -  Parti correlate  persone fisiche -   -   (2.118)  -   -   (2.513) Rapporto vs correlate 84  - (2.085) - (3.543) (2.954) Totale collegate- correlate  1.249   263   (2.066)  12   (22.801)  (3.006) Voce di bilancio  1.196.284  (1.077.434) (3.077) 321  (1.077.434) (75.831) % su voce di bilancio  0,1%  0,0%  67,1%  3,5%  2%  4,0% * All'interno della voce Costo del venduto 1 Riferita all'insieme delle societ\u00e0 GF Aviation S.r.l., K-Air S.p.A.. Si segnala che la voce \u201cAltri crediti ed altre attivit\u00e0 correnti\u201d comprende euro 8.000 migliaia di  crediti verso Argentina S.r.l. interamente svalutati. I rapporti con le parti correlate sono regolati da appositi contratti le cui condizioni sono in linea  con quelle di mercato.  Si segnala come i rapporti con le societ\u00e0 collegate e correlate indicate in tabella attengano a  rapporti di fornitura di prodotti ortofrutticoli (Agricola Azzurra, Tirrenofruit, Bonaoro, Citrumed, Mo\u00f1o  Azul) o di servizi (Fruport, Nuova Beni Immobiliari, Fersotrans, Grupo Fernandez, Transp Frigo solocanarias. Rocket Logistica) per citare i principali.   La voce \u201ccrediti immobilizzati\u201d verso collegate riflette principalmente il finanziamento effettuato  nei confronti della partecipata tunisina Citrumed finalizzato allo sviluppo dell\u2019attivit\u00e0 (produzione  di arance destinata al mercato francese).  I costi nei confronti delle parti correlate persone fisiche sono come detto relativi a compensi di  lavoro dipendente e di amministratore oppure sindaco del Consiglio di Amministrazione della Capogruppo cui si aggiungono euro 2.118 migliaia a fronte della premialit\u00e0 MBO/LTI ricompresa  nella voce Altri ricavi/costi operativi (parte non ricorrenti). Per ulteriori dettagli si rimanda all\u2019Allegato 2 \u201cSchemi di bilancio esposti in base alla delibera  Consob 15519/2006\u201d. ",
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  },
  "fact-668": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gscb4\">NOTA 3<span class=\"ls0 ws0\">5<span class=\"ls28\">. P<span class=\"_ _1\"></span>agam<span class=\"_ _1\"></span>en<span class=\"ls4\">ti bas<span class=\"_ _5f\"></span>ati su azion<span class=\"_ _3\"></span>i<span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws84 gscb5\">Come gi\u00e0 precedentemente segnalato, la Societ\u00e0, in lin<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>a con le migliori prassi di merca<span class=\"_ _3\"></span>to attuate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gscb6\">dalle societ\u00e0 quotate a livel<span class=\"_ _5f\"></span>lo nazionale ed internazionale ha adottato il <span class=\"_ _5f\"></span>\u201cPiano di incentivazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws9c gscb7\">moneta<span class=\"_ _3\"></span>ria di<span class=\"_ _5f\"></span> lungo <span class=\"_ _3\"></span>termine<span class=\"_ _5f\"></span> 2020<span class=\"ls0 ws0\">-<span class=\"ws47\">2022\u201d aventi finalit\u00e0 di <span class=\"ws7d\">stimolare il massimo allineamento degli<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"ws47\"><span class=\"ws7d\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws44 gscb8\">interessi dei Beneficiari con il perseguimento dell\u2019obiettivo prioritario della creazione sostenibile di<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws1e gscb9\">valore per gli azionisti in<span class=\"_ _5f\"></span> un orizzonte di medio<span class=\"ws0\">-<span class=\"lse ws59\">lungo<span class=\"_ _5f\"></span> period<span class=\"_ _5f\"></span>o. In parti<span class=\"_ _5f\"></span>colare pe<span class=\"_ _3\"></span>rmett<span class=\"_ _5f\"></span>e di pers<span class=\"_ _3\"></span>eguire<span class=\"_ _5f\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws54 gscba\">i seguen<span class=\"lse ws9c\">ti<span class=\"_ _5f\"></span> obiettivi<span class=\"_ _5f\"></span>: 1) prem<span class=\"_ _5f\"></span>iare le pe<span class=\"_ _3\"></span>rform<span class=\"_ _5f\"></span>ance di br<span class=\"_ _5f\"></span>eve e di<span class=\"_ _5f\"></span> lungo peri<span class=\"_ _5f\"></span>odo del <span class=\"_ _5f\"></span>Gruppo Orsero<span class=\"_ _5f\"></span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsaf gscbb\">nonch\u00e9 rafforzare l\u2019allineamento tra gli interessi del management<span class=\"_ _1\"></span> e quelli degli Azionisti,<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws93 gscbc\">orientando i comportamenti verso la sostenibilit\u00e0 della performance e verso i<span class=\"ls0 ws87\">l raggiungimento di<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws87\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws52 gscbd\">obiettivi definiti; 2) sviluppare politiche di <span class=\"ff8 ls11 ws23\">ret<span class=\"_ _3\"></span>ention<span class=\"ff1 ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ws52\">v<span class=\"_ _1\"></span>olte a fidelizzare le<span class=\"_ _3\"></span> risorse chiave aziendali e<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ff8 ls11 ws23\"><span class=\"ff1 ls0 ws0\"><span class=\"ws52\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws7a gscbe\">incenti<span class=\"_ _5f\"></span>vare la lo<span class=\"_ _5f\"></span>ro perma<span class=\"_ _5f\"></span>nenza nel G<span class=\"_ _5f\"></span>ruppo; 3)<span class=\"_ _5f\"></span> svilupp<span class=\"_ _5f\"></span>are politi<span class=\"_ _5f\"></span>che di <span class=\"ff8 ls10 ws16\">attraction</span><span class=\"ls0 ws0\">  </span><span class=\"ws70\">ve<span class=\"_ _3\"></span>rso fig<span class=\"_ _5f\"></span>ure<span class=\"_ _1ec\"> </span></span><span class=\"ws70\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws58 gscbf\">manageriali e professionali di talento. Il Piano riconosce, nell\u2019ambito della st<span class=\"_ _3\"></span>ruttura retributiva dei<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse wsb0 gscc0\">benefi<span class=\"_ _5f\"></span>ciari, un inc<span class=\"_ _5f\"></span>entivo e<span class=\"_ _3\"></span>conomi<span class=\"_ _5f\"></span>co di natura<span class=\"_ _5f\"></span> monetaria <span class=\"_ _5f\"></span>correlato a<span class=\"_ _3\"></span>l ra<span class=\"_ _3\"></span>ggiungim<span class=\"_ _5f\"></span>ento di<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7d gscc1\">determinati obiettivi di performance e di creazione di valore per <span class=\"_ _5f\"></span>g<span class=\"_ _1\"></span>li Azionisti subordinatamente<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 ws16 gscc2\">all<span class=\"lse wscf\">\u2019avverars<span class=\"_ _5f\"></span>i delle co<span class=\"_ _3\"></span>ndizi<span class=\"_ _3\"></span>oni<span class=\"_ _3\"></span> di acc<span class=\"_ _5f\"></span>esso (\u201cGat<span class=\"_ _5f\"></span>e\u201d) e del<span class=\"_ _3\"></span> perdu<span class=\"_ _5f\"></span>rare del ra<span class=\"_ _3\"></span>ppor<span class=\"_ _5f\"></span>to di la<span class=\"_ _3\"></span>voro con<span class=\"_ _5f\"></span> il<span class=\"_ _1ec\"> </span></span><span class=\"lse wscf\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsb1 gscc3\">Gruppo Orsero. Il Piano,<span class=\"_ _1\"></span> pur non contemplando l\u2019assegn<span class=\"_ _1\"></span>azione di strumenti finan<span class=\"_ _1\"></span>ziari, ma<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wse0 gscc4\">esclusivamen<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>e l\u2019attribu<span class=\"_ _5f\"></span>zione di incentivi<span class=\"_ _5f\"></span> monetari, prevede c<span class=\"_ _5f\"></span>he una part<span class=\"ls0 ws68\">e di tali incentivi sia<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws68\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws7b gscc5\">indicizzata al rendimento dei titoli della Societ\u00e0, ragione per la quale il Piano stesso viene attratto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws3a gscc6\">dalla disciplina prevista d<span class=\"_ _3\"></span>all\u2019art. 114<span class=\"ws0\">-<span class=\"ls19 wsa3\">bis del TUF per i piani<span class=\"_ _5f\"></span> che prevedono l\u2019assegnazione di<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls19 wsa3\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 wsb2 gscc7\">strumenti finanziari, in quanto applicabile. P<span class=\"_ _3\"></span>er i dettagli del<span class=\"_ _3\"></span> Piano si rimand<span class=\"_ _3\"></span>a alla sezione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls1c ws61 gscc8\">governanc<span class=\"_ _5f\"></span>e del sito interne<span class=\"_ _5f\"></span>t <span class=\"fc0 ls11 ws23\">https://www.orse<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>ogroup.i<span class=\"_ _5f\"></span>t/governance/rem<span class=\"_ _3\"></span>unerazion<span class=\"_ _5f\"></span>e/<span class=\"fc6 ls0 ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gscc9\">Con riferimento all\u2019esercizio 202<span class=\"ws0\">2 <span class=\"_ _43\"> </span><span class=\"ls10 wsb3\">la premialit\u00e0 mat<span class=\"_ _1\"></span>urata dal Top Manag<span class=\"_ _1\"></span>ement rapprese<span class=\"_ _1\"></span>nta un<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ls10 wsb3\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gscca\">costo di euro <span class=\"ls18 ws21\">1.92<span class=\"_ _1\"></span>6<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws24\">migliaia sudd<span class=\"_ _3\"></span>iviso in euro <span class=\"ls18 ws21\">891<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _37\"></span><span class=\"lsf ws96\">migliaia pe<span class=\"_ _1\"></span>r MBO (<span class=\"_ _1\"></span>compon<span class=\"_ _1\"></span>ente di pre<span class=\"_ _1\"></span>mio ch<span class=\"_ _1\"></span>e<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ls18 ws21\"><span class=\"ls0 ws0\"><span class=\"ws24\"><span class=\"ws0\"><span class=\"lsf ws96\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls10 wsb7 gsccb\">verr\u00e0 pag<span class=\"_ _1\"></span>ata a valle dell\u2019approv<span class=\"_ _1\"></span>azione del<span class=\"_ _1\"></span> bilancio 20<span class=\"_ _1\"></span>2<span class=\"ls0 ws0\">2<span class=\"ls11 wsb8\">) ed eu<span class=\"_ _5f\"></span>r<span class=\"_ _1\"></span>o<span class=\"ls0 ws0\"> <span class=\"_ _3b\"> </span><span class=\"ls18 ws21\">1.<span class=\"_ _1\"></span>035<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span></span><span class=\"ws5c\">migliaia per LTI<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 wsb8\"><span class=\"ls0 ws0\"><span class=\"ws5c\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws75 gsccc\">(componente differita di premio, pagabile in due t<span class=\"_ _3\"></span>ranche uguali nel 2023 e 2024, <span class=\"_ _3\"></span>soggetta all<span class=\"ls10 ws16\">a<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws16\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8b gsccd\">condizione del permanere in azienda da parte dei beneficiari nel periodo di riferimento, il \u201c<span class=\"ff8 ls29 wsb9\">v<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _1ec\"> </span></span><span class=\"ff8 ls29 wsb9\"> </span></div><div class=\"t m0 h2 ff8 fs0 fc1 sc0 ls17 ws3 gscce\">period<span class=\"ff1 ls0 ws1e\">\u201d ed indicizzata all\u2019andam<span class=\"_ _3\"></span>ento del corso del titolo O<span class=\"_ _3\"></span>rsero). <span class=\"lsf ws1d\">Come dist<span class=\"_ _1\"></span>intament<span class=\"_ _1\"></span>e dettag<span class=\"_ _1\"></span>liato<span class=\"_ _1ec\"> </span></span></span><span class=\"ff1 ls0 ws1e\"><span class=\"lsf ws1d\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws85 gsccf\">pi\u00f9 sotto, a fron<span class=\"_ _1\"></span>te di un costo per LTI <span class=\"ls0 ws84\">matu<span class=\"_ _1\"></span>rato nell\u2019esercizio 2022 di euro 1.<span class=\"ls18 ws21\">380<span class=\"_ _1\"></span></span><span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ws84\">migliaia, per il sistema<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws84\"><span class=\"ws0\"><span class=\"ws84\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws56 gscd0\">contabi<span class=\"_ _5f\"></span>le sopra ci<span class=\"_ _5f\"></span>tato il <span class=\"_ _5f\"></span>costo co<span class=\"_ _5f\"></span>ntabilizza<span class=\"_ _3\"></span>to a<span class=\"_ _3\"></span> conto<span class=\"_ _5f\"></span> econom<span class=\"_ _3\"></span>ico,<span class=\"_ _3\"></span> compren<span class=\"_ _3\"></span>sivo<span class=\"_ _5f\"></span> dei ratei<span class=\"_ _5f\"></span> relativi<span class=\"_ _5f\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscd1\">alla premialit\u00e0 LTI<span class=\"ws0\"> <span class=\"lse ws23\">degli <span class=\"_ _3\"></span>eserci<span class=\"_ _5f\"></span>zi 2020 e 20<span class=\"_ _5f\"></span>21 ammonta<span class=\"_ _3\"></span> ad<span class=\"_ _5f\"></span> euro 2.142 mi<span class=\"_ _3\"></span>gliaia<span class=\"_ _5f\"></span>.<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws97 gscd2\">Tenendo conto del mec<span class=\"_ _1\"></span>canismo sopra descrit<span class=\"_ _1\"></span>to il costo per pre<span class=\"_ _1\"></span>mialit\u00e0 del Top Manage<span class=\"_ _1\"></span>ment di<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 wsba gscd3\">competenza<span class=\"_ _3\"></span> dell\u2019esercizio<span class=\"_ _5f\"></span> 202<span class=\"ls0 ws0\">2, <span class=\"_ _5f\"></span><span class=\"ws7e\">comprensiv<span class=\"_ _1\"></span>o quindi dell<span class=\"_ _3\"></span>a rateizzazione del premio L<span class=\"_ _3\"></span>TI degli esercizi<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ws7e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lse ws14 gscd4\">2020<span class=\"ls0 ws0\">-<span class=\"ls18 ws21\">2021,</span> r<span class=\"_ _1\"></span>isulta <span class=\"ls19 ws22\">pari complessivamente ad euro </span></span>3.033<span class=\"ls0 ws0\"> migliaia, <span class=\"ls19 ws22\">ed \u00e8 cos\u00ec </span>d<span class=\"ls23 ws27\">eter<span class=\"_ _1\"></span>minat<span class=\"_ _1\"></span></span>a<span class=\"ls11 ws23\">: </span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscd5\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">891<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte MBO pagabile a valle d<span class=\"_ _5f\"></span>e<span class=\"_ _1\"></span>ll\u2019approvazione del bilancio 202<span class=\"ws0\">2;<span class=\"_ _1ec\"> </span></span></span><span class=\"ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscd6\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">210<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2020 pagabile nel 2023;<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscd7\">- <span class=\"ls11 ws23\">euro</span> <span class=\"ls18 ws21\">157</span> <span class=\"ws16\">migliaia per la parte di competenza della premial<span class=\"lse ws23\">it\u00e0 L<span class=\"_ _3\"></span>TI 2020<span class=\"_ _5f\"></span> pagabile ne<span class=\"_ _3\"></span>l 20<span class=\"_ _5f\"></span>24;<span class=\"ls0 ws0\"> </span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscd8\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">444<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2021 pagabile nel 2023;<span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscd9\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">296<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 2021 pagabile nel 2024<span class=\"ws0\">;<span class=\"_ _1ec\"> </span></span></span><span class=\"ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscda\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">690<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 202<span class=\"ws0\">2 <span class=\"lse ws23\">pagab<span class=\"_ _3\"></span>ile nel<span class=\"_ _5f\"></span> 2023;<span class=\"ls0 ws0\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws0 gscdb\">- <span class=\"ls2b wsbb\">eu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"ls18 ws21\">345<span class=\"_ _1\"></span></span></span> <span class=\"ws16\">migliaia per la parte di competenza della pre<span class=\"_ _3\"></span>mialit\u00e0 LTI 202<span class=\"ws0\">2 <span class=\"ls10 ws20\">pagabile n<span class=\"_ _1\"></span>el 2024</span>.<span class=\"_ _1ec\"> </span></span></span><span class=\"ws16\"><span class=\"ws0\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gscdc\">Si seg<span class=\"_ _1\"></span>nala co<span class=\"_ _1\"></span>me per <span class=\"ws1f\">tutt<span class=\"_ _1\"></span>e <span class=\"ls0 ws16\">le quote della premialit\u00e0 LTI 2020<span class=\"lse ws23\">, 2<span class=\"_ _5f\"></span>021<span class=\"ls0 ws0\"> </span><span class=\"ws59\">e 2022 <span class=\"ls19 ws2d\">si sia g<span class=\"_ _1\"></span>i\u00e0 tenut<span class=\"_ _1\"></span>o conto<span class=\"_ _1ec\"> </span></span></span></span></span></span><span class=\"ws1f\"><span class=\"ls0 ws16\"><span class=\"lse ws23\"><span class=\"ws59\"><span class=\"ls19 ws2d\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscdd\">della rivalutazione, nella misura massima del 40% prevista dal P<span class=\"_ _3\"></span>iano,<span class=\"ws0\"> </span>in funzione dell\u2019incre<span class=\"_ _1\"></span>mento<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscde\">del corso azionario del titolo registrato nel triennio, anche comprensivo del valore dei dividendi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gscdf\">distr<span class=\"_ _1\"></span>ibuit<span class=\"_ _1\"></span>i, come da<span class=\"_ _1\"></span> Regolamen<span class=\"_ _1\"></span>to del Pi<span class=\"_ _1\"></span>ano<span class=\"ls0 ws0\"> <span class=\"lse ws59\">LTI Orsero 202<span class=\"_ _5f\"></span>0<span class=\"ls0 ws0\">-<span class=\"ls18 ws21\">20<span class=\"_ _1\"></span>22</span>.<span class=\"_ _1ec\"> </span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws59\"><span class=\"ls0 ws0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls8 wsa gsce1\">NOTA 3<span class=\"ls0 ws0\">6<span class=\"ls7 ws4\">. Dipendenti</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gsce2\">Nella seguente tabella si espone il numero dei dipendenti <span class=\"ls18 ws27\">al 31 dic<span class=\"_ _1\"></span>embre</span><span class=\"ws0\"> <span class=\"_ _1\"></span><span class=\"ls18 ws21\">20</span>22 e <span class=\"ls18 ws21\">202<span class=\"_ _1\"></span></span>1<span class=\"ls11 ws23\">. </span> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsce3\">  <span class=\"_ _185\"> </span>31.12.2022 <span class=\"_ _39\"> </span>31.12.2021 <span class=\"_ _dd\"> </span>V<span class=\"_ _1\"></span>ariazione<span class=\"_ _1ec\"> </span> </div><div class=\"c w124 h10 gsce4\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Settore Distribuzione<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w124 h10 gsce5\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lsf ws15\">Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w121 h10 gsce6\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.470 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w122 h10 gsce7\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">1.437 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w123 h10 gsce8\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">33 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w124 h10 gsce9\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Settore Shipping<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gscea\">Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> <span class=\"_ _186\"> </span><span class=\"fc0 lse ws14\">150 </span> <span class=\"_ _5d\"> </span><span class=\"fc0 lse ws14\">149 </span> <span class=\"_ _db\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></div><div class=\"c w124 h16 gsceb\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Settore Holding &amp; Servizi<span class=\"_ _1ec\"> </span> </div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gscec\">Nume<span class=\"_ _1\"></span>ro dipe<span class=\"_ _1\"></span>ndenti<span class=\"ls0 ws0\"> <span class=\"_ _186\"> </span><span class=\"fc0 lse ws14\">89 </span> <span class=\"_ _187\"> </span><span class=\"fc0 lse ws14\">88 </span> <span class=\"_ _187\"> </span><span class=\"fc0 lse ws14\">1 </span> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsced\">Numero dipendenti <span class=\"_ _4\"> </span><span class=\"fc0\">1.709 </span> <span class=\"_ _c9\"> </span><span class=\"fc0\">1.674 </span> <span class=\"_ _c9\"> </span><span class=\"fc0\">35 </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 ls4 ws0 gscef\">NOTA <span class=\"_ _3\"></span>37. G<span class=\"_ _3\"></span>aranzie<span class=\"_ _3\"></span> pre<span class=\"_ _5f\"></span>state, im<span class=\"_ _3\"></span>pegni e<span class=\"_ _3\"></span>d al<span class=\"_ _3\"></span>tre pa<span class=\"_ _5f\"></span>ssivit\u00e0 po<span class=\"_ _5f\"></span>t<span class=\"_ _1\"></span>enzi<span class=\"_ _5f\"></span>ali.<span class=\"ls0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws0 gscf0\">Le garanzie pr<span class=\"_ _5f\"></span>estate dalla <span class=\"ls19 ws22\">Societ\u00e0 sono composte come segue:</span><span class=\"ls0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gscf1\">Valori in migliaia \u20ac <span class=\"_ _188\"> </span>31.12.2022 <span class=\"_ _38\"> </span>31.12.2021 <span class=\"_ _b7\"> </span>Variazione<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscf2\">Fidejussioni prestate nell'interesse del Gruppo<span class=\"ws0\"> <span class=\"_ _7a\"> </span><span class=\"fc0 lse ws14\">3.585 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">3.935 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">(350)</span> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscf3\">Fidejussioni prestate nell'interesse di Terzi<span class=\"ws0\"> <span class=\"_ _16\"> </span><span class=\"fc0 lse ws14\">2.627 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">3.073 </span> <span class=\"_ _cb\"> </span><span class=\"fc0 lse ws14\">(446)</span> </span></div><div class=\"c w125 h10 gscf4\"><div class=\"t m0 x5e hf y57 ff3 fs0 fc1 sc0 ls0 ws13\">Fidejussioni totali<span class=\"ws0\"> </span></div></div><div class=\"c w126 h10 gscf5\"><div class=\"t m0 x5e hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">6.212 <span class=\"fc1\"> </span></div></div><div class=\"c w127 h10 gscf6\"><div class=\"t m0 x5e hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">7.008 <span class=\"fc1\"> </span></div></div><div class=\"c w128 h10 gscf7\"><div class=\"t m0 x5e hf y57 ff3 fs0 fc0 sc0 ls0 ws0\">(796)<span class=\"fc1\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws8f gscf8\">Rispetto alla chiusura dell\u2019esercizio precedente si <span class=\"ls11 ws23\">evidenzia <span class=\"_ _40\"></span><span class=\"ls1c ws2f\">un <span class=\"_ _43\"> </span><span class=\"lsf ws1f\">de</span></span>cremento <span class=\"_ _43\"> </span></span>delle garanzie per<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls11 ws23 gscf9\">euro<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws14\">79<span class=\"ls0 ws0\">6 <span class=\"_ _5f\"></span>migliaia <span class=\"_ _5f\"></span><span class=\"ls11 wsce\">essenzialmente<span class=\"_ _5f\"></span> rappresentate d<span class=\"_ _5f\"></span>a<span class=\"ls0 ws7e\">ll\u2019estin<span class=\"_ _1\"></span>zione di<span class=\"ws0\"> <span class=\"_ _9\"></span><span class=\"ls10 wsa6\">g<span class=\"_ _1\"></span>aranzie prest<span class=\"_ _1\"></span>ate<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"lse ws29\">a favore d<span class=\"_ _3\"></span>i te<span class=\"_ _5f\"></span>rzi<span class=\"_ _1ec\"> </span></span></span></span></span></span></span></span></span></span><span class=\"ls0 ws0\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ls11 wsce\"><span class=\"ls0 ws7e\"><span class=\"ws0\"><span class=\"ls10 wsa6\"><span class=\"ls0 ws0\"><span class=\"lse ws29\"> </span></span></span></span></span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 wsc8 gscfa\">fornitori del Gruppo <span class=\"ls11 ws54\">per euro 4<span class=\"lse ws14\">46<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span>migliaia <span class=\"_ _37\"></span><span class=\"ls23 ws198\">e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>er eur<span class=\"_ _1\"></span>o </span></span>350<span class=\"ls0 ws0\"> <span class=\"_ _40\"></span><span class=\"ws7d\">migliaia, di societ\u00e0 collegate mentre<span class=\"_ _1ec\"> </span></span></span></span></span><span class=\"ls11 ws54\"><span class=\"lse ws14\"><span class=\"ls0 ws0\"><span class=\"ws7d\"> </span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws1f gscfb\">rimane<span class=\"_ _1\"></span> <span class=\"_ _5f\"></span><span class=\"ls19 ws2b\">pressoch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _5f\"></span><span class=\"ls0 ws7e\">invariato il monte garantito<span class=\"ws0\"> <span class=\"_ _5f\"></span><span class=\"ws7e\">nei confronti delle Dog<span class=\"_ _1\"></span>ane e degli altri enti territoriali. <span class=\"_ _1\"></span><span class=\"ws0\">  </span></span></span></span></span><span class=\"ls19 ws2b\"><span class=\"ls0 ws7e\"><span class=\"ws0\"><span class=\"ws7e\"><span class=\"ws0\"> </span></span></span></span></span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls19 ws6e gscfc\">Non si \u00e8 a conoscenza dell\u2019esis<span class=\"ls0 ws8f\">tenza di ulteriori co<span class=\"_ _5f\"></span>nt<span class=\"_ _1\"></span>enziosi o procedimenti sus<span class=\"_ _3\"></span>cettibili di avere<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws8f\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws87 gscfd\">ripercussioni sulla situazione economica e finanziaria del Gruppo tranne ad esclusione di quanto<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 ls0 ws16 gscfe\">descritto nella presente relazione finanziaria<span class=\"ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ws0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "NOTA 39. Fatti di rilievo intervenuti dopo il 31 dicembre 2022  A tale riguardo si segnala il perfezionamento delle acquisizioni dell\u201980% del capitale di Blampin e  del 100% del capitale di Capexo, come gi\u00e0 indicato ampiamente all\u2019interno di questa relazione e  nei comunicati stampa a suo tempo tempestivamente diffusi. Si sottolinea che le societ\u00e0 acquisite  saranno consolidate da Orsero a partire dal 1\u00b0 gennaio 2023. Relativamente alle operazioni sopra citate sono state erogate le due tranche rimanenti del finanziamento in Pool ESG-linked per u ammontare totale di euro 56,7 milioni.  Relativamente al rinnovo del Consiglio di Amministrazione \u00e8 stato messo a disposizione degli azionisti gli orientamenti sulla futura dimensione e composizione dello stesso. Oltre a quanto sopra riportato, alla data della presente Relazione non si segnalano altri accadimenti aventi rilevanza particolare. Con riferimento alle ultime evoluzioni della situazion geopolitica internazionale il Management del Gruppo continua a monitorarne gli sviluppi co l\u2019obiettivo di mantenere efficiente la propria catena logistica di importazione e distribuzione, preservandone l\u2019economicit\u00e0. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "<div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsb wsb gsd00\">ALLEGATO 1.<span class=\"_ _1\"></span> <span class=\"ls4 ws0\">Infor<span class=\"_ _5f\"></span>m<span class=\"_ _1\"></span>azi<span class=\"_ _3\"></span>oni ai<span class=\"_ _3\"></span> sensi<span class=\"_ _5f\"></span> dell\u2019art. <span class=\"_ _5f\"></span>1<span class=\"_ _1\"></span>49 du<span class=\"_ _5f\"></span>odecies <span class=\"lsa ws11\">del<span class=\"_ _5f\"></span> Regolamento<span class=\"_ _1ec\"> </span></span></span><span class=\"ls4 ws0\"><span class=\"lsa ws11\"> </span></span></div><div class=\"t m0 h9 ff3 fs6 fc1 sc0 lsa wsd gsd01\">Emittenti Con<span class=\"_ _5f\"></span>s<span class=\"_ _1\"></span>ob<span class=\"ls0 ws0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls19 ws93 gsd02\">Il seguente prospetto, redatto ai sensi dell\u2019art.149<span class=\"ls0 ws0\">-</span>duodecies del Regolamento Emittenti Consob,<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws1e gsd03\">evidenzia i corrispettivi di competenza dell\u2019esercizio 20<span class=\"_ _3\"></span><span class=\"ws0\">22 <span class=\"ws1e\">per i servizi d<span class=\"_ _5f\"></span>i rev<span class=\"_ _1\"></span>isione e per quelli d<span class=\"_ _3\"></span>iversi<span class=\"_ _1ec\"> </span></span></span><span class=\"ws0\"><span class=\"ws1e\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws24 gsd04\">dalla revisione, r<span class=\"ls10 ws187\">esi dalla stessa Socie<span class=\"_ _1\"></span>t\u00e0 di revisione<span class=\"_ _1\"></span> in carica e da societ\u00e0 apparten<span class=\"_ _1\"></span>enti alla sua<span class=\"_ _1ec\"> </span></span><span class=\"ls10 ws187\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls11 ws23 gsd05\">rete. <span class=\"ls0 ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd06\">Tipologia di Servizi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd07\">Societ\u00e0 che ha erogato<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd08\">il servizio<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws13 gsd09\">Destinatario del <span class=\"_ _1\"></span>servizio<span class=\"ws0\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd0a\">Corrispettivi<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd0b\">esercizio<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd0c\">2022<span class=\"_ _1ec\"> </span> </div><div class=\"c wb5 h10 gsd0d\"><div class=\"t m0 xc hf y57 ff3 fs0 fc1 sc0 ls0 ws0\">Revisione contabile (*)<span class=\"_ _1ec\"> </span> </div></div><div class=\"c w12c h10 gsd0e\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc1 sc0 lsf ws15\">Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> </span></div></div><div class=\"c w12d h10 gsd0f\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 ls17 ws3\">Capogruppo<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"c w12b h10 gsd10\"><div class=\"t m0 xc h2 y57 ff1 fs0 fc0 sc0 lse ws14\">121 <span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws16 gsd11\">Societ\u00e0 controllate Italia<span class=\"fc1 ws0\"> <span class=\"_ _d6\"> </span></span><span class=\"lse ws14\">112 </span><span class=\"fc1 ws0\"> </span></div><div class=\"c w12c h37 gsd12\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 lsf ws15\">Kpmg Au<span class=\"_ _1\"></span>ditore<span class=\"_ _1\"></span>s S.L.<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> <span class=\"ls11 ws23\">e<span class=\"_ _1ec\"> </span></span></span><span class=\"ls0 ws0\"><span class=\"ls11 ws23\"> </span></span></div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls19 ws22\">Kpmg &amp; Associados S.A<span class=\"ls0 ws0\">.<span class=\"_ _1ec\"> </span></span><span class=\"ls0 ws0\"> </span></div></div><div class=\"c w12d h37 gsd13\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc0 sc0 ls19 ws22\">Societ\u00e0 contr<span class=\"_ _1\"></span>ollate<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc0 sc0 ls11 ws23\">estere<span class=\"fc1 ls0 ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd14\"> 80 <span class=\"fc1\"> </span></div><div class=\"t m0 hf ff3 fs0 fc1 sc0 ls0 ws0 gsd15\">Altri servizi resi  <span class=\"_ _157\"> </span>  <span class=\"_ _134\"> </span>  <span class=\"_ _16b\"> </span>  </div><div class=\"c wb5 h37 gsd16\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls19 ws22\">Sottoscrizione dic<span class=\"_ _1\"></span>hiarazioni<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws16\">fiscali annuali<span class=\"ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gsd17\">Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"ls17 ws3\">Capog<span class=\"_ _1\"></span>ruppo</span> <span class=\"_ _82\"> </span><span class=\"fc0 lse ws14\">3 </span> </span></div><div class=\"c wb5 h37 gsd18\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls19 ws22\">Sottoscrizione dic<span class=\"_ _1\"></span>hiarazioni<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls0 ws16\">fiscali annuali<span class=\"ws0\"> </span></div></div><div class=\"t m0 h2 ff1 fs0 fc1 sc0 lsf ws15 gsd19\">Kpmg S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0 ws0\"> <span class=\"_ _84\"> </span><span class=\"ws16\">Societ<span class=\"_ _1\"></span>\u00e0 controllate Italia</span> <span class=\"_ _d6\"> </span><span class=\"fc0\">19 </span> </span></div><div class=\"c w24 h38 gsd1a\"><div class=\"t m0 xc h2 y3b8 ff1 fs0 fc1 sc0 ls0 ws16\">(*) Include la revisione contabile al 31 dicembre 2022 e revisione limitata sulla seme<span class=\"_ _5f\"></span>str<span class=\"_ _1\"></span>ale al 30<span class=\"_ _1ec\"> </span> </div><div class=\"t m0 xc h2 y3b6 ff1 fs0 fc1 sc0 ls18 ws27\">giu<span class=\"_ _1\"></span>gno 20<span class=\"_ _1\"></span>22<span class=\"ls0 ws0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:8156001895E0F4E7A803",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}